ATXACCA ATX exam was – September 2021 Exam – Instant Poll and comments

I don't know what I have written? Can anyone please remind me the questions and the answers which they have written? Man I am going to fail in the exam.

First question: Group relief in roll over aspect new client permanent establishment vs subsidiary vat group implications Second: Income and tax related to non cash benefits and cash benefits in employment income CGT and iht for gift in discretionary trust remit basis for overseas income Third: Disposal of vases remit basis vs arising basis on interest income in overseas bank IHT payments administrative points Fourth: Closing year basis period closing year trading losses Capital loss One more part but cant remember

I sat it and I agree it was very time pressured. Not as complex as an SBR/ FM paper etc. but very wordy questions. I had to leave Q3!

I had slightly different q3 and q4. I think they may vary. I had Artur an Cecile partnership opening business rules, consider losses for savings Ayia - all I can remember is something about EMI and overseas income but may have been part of another question :)