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

Hi all
Anyone sat ATX uk today?
I sat it for 2nd time.
I found exam was okay but very lengthy and I am always pushed for time. 2 questions had to rush.
Hope I get a pass.

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

umaransari wrote:First question:
Group relief in roll over aspect<br>new client<br>permanent establishment vs subsidiary<br>vat group implications

Did you give Atx uk? My 3rd and 4th questions were different than yours.

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 🙂