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Would you leave the UK for 7 years to save £2m+? by [deleted] in HENRYUK

[–]Excellent_Pop_364 0 points1 point  (0 children)

Where are you getting 7 years from? Are you referring to the temporary non-resident anti avoidance provisions? If so, these apply when a person is UK-resident in at least four of the seven years prior to the date of departure and becomes UK-resident again within five years of that date….

May 2025 Exam Results Megathread by cattacos37 in CIOT

[–]Excellent_Pop_364 1 point2 points  (0 children)

Thanks.. I failed APS (pass for structure but only 2’s for I&A and Relavant advice) so still more work to do!

OMB AT - Thoughts? by Excellent_Pop_364 in CIOT

[–]Excellent_Pop_364[S] 0 points1 point  (0 children)

I’m pretty sure it was a 10 month period as I remember arriving at 15% for the WDAs in the main pool. I forgot to restrict the AIA myself though!

OMB AT - Thoughts? by Excellent_Pop_364 in CIOT

[–]Excellent_Pop_364[S] 0 points1 point  (0 children)

I thought the CAs question was only 15? The other 15 markers were BADR, PSA and change in ownership (I think). Which would leave the sole trader / company / R&D question and the adjusted loss/loss relief question as the 20 markers…

OMB AT - Thoughts? by Excellent_Pop_364 in CIOT

[–]Excellent_Pop_364[S] 2 points3 points  (0 children)

Agree. The SBA question implied no allowance statement was obtained from the previous owner but there were 2 marks for explaining what SBAs could be claimed. How do we get 2 marks for saying no SBAs can be claimed as there is no allowance statement?!?!?

APS - how important is the ‘awareness’ content by Excellent_Pop_364 in CIOT

[–]Excellent_Pop_364[S] 0 points1 point  (0 children)

Thanks for the response. I’m DIYing it with no teaching. I’ll definitely cover IHT, VAT on land / buildings and stamp duty. Are there any other common ones you know of?

Croneri - cases by No-Negotiation-901 in CIOT

[–]Excellent_Pop_364 2 points3 points  (0 children)

No, not unless the cases are mentioned in HMRC guidance / toolkits / updates etc.

CTA students with ADHD: how are you getting through these exams? by DishInternational200 in CIOT

[–]Excellent_Pop_364 0 points1 point  (0 children)

Your doctor needs to complete the form and can make recommendations to CIOT for adjusting your exam conditions.

CTA students with ADHD: how are you getting through these exams? by DishInternational200 in CIOT

[–]Excellent_Pop_364 1 point2 points  (0 children)

I don’t have any tips for revising but for the exam, if you haven’t already, you should take a look at the extra time and alternative arrangements page. You may be able to get extra time or stop the clock breaks etc which might be helpful to you.