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Hi guys,
1 week to go, good luck to everyone.
I have been reading across the forums and speaking to friends and they all think that because June was a good paper and the pass rate was high, they are going to make the December paper very hard.
Do you think there is any truth to this? Should it cause a problem to a well prepared candidate?
Although I thought June paper was really good and thought I passed it, I failed so I am hoping for a decent paper rather than a disaster this sitting.
Also with a week to go, lets try to guess what is likely to come up.
I think Incorporation Relief and SEIS will likely to show up with maybe foreign aspects of a company such as a CFC.
can you share some moke exams for dec 13 at
mramjad25@gmail.comI think it might be a difficult paper this sitting as the june was very easy,yet i failed at 49!
I’m just guessing these to come out:-EIS/SEED
CSOP/EMI/SAYE/SIP
Incorporation Relief/EIS reivestment relief/holdover relief for depreciating assets esp for leasehold </= 60 years
CSC/Close company/CIC/ sale of Trade and assets vs sale of shares with degrouping chg/ SSE and stamp duty land tax
Liquidation/ PSC
Property Income assessment esp Premium on Leases calculation
Part disposal – asset damaged/assets destroyed/lost
Cars > 160g/km Leasing costs 15% disallowed
Permanent Establishment vs Overeas Branch
VAT – Opt to tax/CGS/De minimis test/Supply of svc – reverse procedure chg/flat rate accouting/deregistration/Default surchage liability
Change in Accounting date/partnerships/badges of trade
Non-trading loan relationship deficits
R&D / Intangibles Fixed Asset and its rollover relief/Energy savings P&M – 19% loss surrendered for pyt including clawback if P&M sold < 4 years and reinstatement of loss
IHT – APR/Death estate/deed of variation/GWR and POAT
Trusts – CGT vs IHT
Administration – Senior accounting officer / discovery assessment/ penaties and interest including deliberate/prompted etc
Taxable benefits – Mileage Allw/Cars/Use of Assets/Job related accomodation
FHL and rent a room reliefAll the best to you and the rest sitting for the exams!
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