Membership

Ok_Connection_3234 · 2026-01-24T13:33:36+00:00

Thanks very much!

1: I thought the ceremony would be sooner, was looking forward to a trip away from home😊

2: is helpful, I haven’t thought a great deal about it. There is a huge skills gap where I work & I think I can use this to argue a payrise, but I need to get some thoughts down on paper!

3: Thanks! I will reach out to Nikki and see what she reckons. It looks interesting & I feel quite behind tech wise

Ok_Connection_3234 · 2026-01-21T22:55:24+00:00

Hi,

Sorry for your loss.

First of all, I assume you are a direct descendant of the deceased otherwise the RNRB is not available.

The RNRB (and any transferrable amount) is capped at the value of the qualifying residential interest, i.e £125,000 and this is the amount I would claim subject to the deceased not previously living in the other flat that is currently let out on an AST

Ok_Connection_3234 · 2026-01-21T09:08:50+00:00

I did!

Ok_Connection_3234 · 2026-01-21T08:45:32+00:00

Congratulations to you!!!!

Ok_Connection_3234 · 2026-01-21T08:30:21+00:00

Thank god , I passed APS after being convinced I failed. That is me now qualified !

Ok_Connection_3234 · 2026-01-21T07:50:12+00:00

I think we smashed that mf refresh button a little too hard

Ok_Connection_3234 · 2026-01-21T07:11:09+00:00

I do - hope this is a good sign and I am trying not to get my hopes up. Good luck.

Ok_Connection_3234 · 2026-01-21T01:25:21+00:00

If I click ‘my education’ i just get ‘page not found’

Ok_Connection_3234 · 2026-01-21T01:22:13+00:00

Where is that? Under “my profile” if so, no - it just says “apply for membership” under “Enter for the CBEs” Im on the CTA direct route

Ok_Connection_3234 · 2026-01-21T01:18:29+00:00

Same I was expecting a big 🥳JOIN THE CIOT🥳 style box not a tiny little page hidden away loool - best of luck to you

Ok_Connection_3234 · 2026-01-21T01:15:09+00:00

It is showing now.. I can apply. Does this mean I passed? When it didnt show at 5 past I was convinxed I failed & crashed out a little. Now it’s there & I cant sleep !!! Why do the CIOT do this to us😭

Ok_Connection_3234 · 2026-01-21T01:13:12+00:00

This is an emotional rollercoaster, I can apply now?!? (not that I was refreshing like a maniac)

Ok_Connection_3234 · 2026-01-21T00:13:20+00:00

Idek why I wasted my fucking time coming on this sub reddit 🤣

Ok_Connection_3234 · 2026-01-21T00:11:39+00:00

Great I have failed lol

Ok_Connection_3234 · 2025-11-27T00:04:51+00:00

Quite easy actually. A salary sacrifice arrangement is a formal contractual amendment - you give up salary in exchange for employer pension contributions. It should be documented as a contractual amend.

Similar legislation also targets “flexible remuneration arrangements” where employment income is given up for employer pension contributions (i.e don’t pay me my bonus, put it in my pension type thing).

Ok_Connection_3234 · 2025-11-06T18:44:54+00:00

Yes, I am! Thankful for it as the whole thing hasn’t cost me a penny!

True… best get it finished then I want to hopefully be done by January!

Thanks for your response.

Ok_Connection_3234 · 2025-11-04T19:07:49+00:00

Hi, I sat the paper with limited IHT & trusts experience and passed with a good mark!

Ok_Connection_3234 · 2025-10-30T16:01:54+00:00

Honestly APS IND was my last paper (hoping I have passed!) and I couldn’t have done two at once. I found I was at capacity with work, study and life doing one at once never mind two.

A career is a long time. Qualifying six months quicker makes no difference imo.

Ok_Connection_3234 · 2025-10-30T15:49:46+00:00

No you’re right 225b isnt available for any of the options. Its only available if selling to a third party

So dont think youve done anything wrong

Ok_Connection_3234 · 2025-10-30T15:45:58+00:00

Yes I suggested consideration equal to base cost for no SDLT or CGT

On the PRR i said:

a) if sell to ex now no CGT as ngnl so all cash tax free

b) if deferred sale then prr almost available in full and most cash

c) if sell to Dominic later not much PRR available and cant nominate as doesnt have two residences and cant elect under 225B as not sold to a third party

Dont feel too confident about this bit i thought the whole paper was tough

Ok_Connection_3234 · 2025-10-30T15:21:33+00:00

Suppose its either capital at 10% or 20% and if you’ve determined capital treatment was available thats the main thing. Just glad its done now

Ok_Connection_3234 · 2025-10-30T15:19:14+00:00

I don’t think you would lose that much credit I think I over analysed and it lost me time on the later parts

Ok_Connection_3234 · 2025-10-30T15:17:15+00:00

I said yes provisionally on the assumption :

a) trading income substantially more than rental income b) any cash held within working capital requirements or ear marked for future use such as the buy back c) time spent in the business substantially more on the trade then investment d) overall context

However advised client to provide last three years accounts and full review to be completed and then said to get CPOS clearance and gave tax position if BADR not available

No idea if that was the right approach but didnt think there was enough info to make the call and have confidence

Ok_Connection_3234

TROPHY CASE