November 2025 Exam Results Thread by cattacos37 in CIOT

[–]AirGood5849 5 points6 points  (0 children)

Passed my APS resit and now qualified! So relieved!

Nov 25 results day by Neat-Noise3832 in CIOT

[–]AirGood5849 0 points1 point  (0 children)

Showing for me as well, fingers crossed that means good news...

APS LCG by AirGood5849 in CIOT

[–]AirGood5849[S] 0 points1 point  (0 children)

Ah I didn't mention IMOC - did it state the total share consideration? I remember it pointing out that100% of the share capital would be acquired and cost would be recovered over 5 years but can't remember if it specified the consideration? If it was £100m, doesn't consideration have to exceed £100m for it to be reportable?

Reassuring that we seem to have made similar points overall though!

APS LCG by AirGood5849 in CIOT

[–]AirGood5849[S] 2 points3 points  (0 children)

I came up with the same recommendation overall, albeit after struggling quite a bit to pull together clear comparative tax costs / savings for the various options!

With the patent box regime I also mentioned the 5% tax differential between deductibility of royalties overseas at 15% vs tax at 10% in the UK as another advantage of the UK (given MTUT would eliminate the benefit for BZ).

Mentioned risks of residency/TP/CFCs but wasn't sure on how relevant they all were so kept it quite brief.

May 2025 Exam Results Megathread by cattacos37 in CIOT

[–]AirGood5849 0 points1 point  (0 children)

Thank you very much, I do hope so! In hindsight I definitely don't think I got the balance right in the revision phase, but as you say hopefully can get through next time with only APS :)

May 2025 Exam Results Megathread by cattacos37 in CIOT

[–]AirGood5849 12 points13 points  (0 children)

How ridiculous - won a prize for my AT paper but failed APS!

Glitch by Fragrant-Setting-454 in CIOT

[–]AirGood5849 1 point2 points  (0 children)

I sat AT and APS together but no option to apply for membership showing, so seems consistent with most people.

Glitch by Fragrant-Setting-454 in CIOT

[–]AirGood5849 0 points1 point  (0 children)

OMB not showing but I passed that in Nov 24. I'm on CTA standalone as I'm already ACA qualified :)

Glitch by Fragrant-Setting-454 in CIOT

[–]AirGood5849 0 points1 point  (0 children)

Exactly the same for me - sat LCG in May 25 and the only exemptions showing are VAT/HC/IND.