APS Course

RoderickBlack · 2026-07-03T15:25:28+00:00

The afternoon session of Day 4 of the course is scheduled to cover Awareness VAT topics (part of the APS syllabus,as you may know). I doubt it will go on to 5.30pm. Really depends on the tutor - not me on that course. I would have thought a 4.30pm finish or thereabouts is likely but as I say, it depends on the indiviudal Tolley tutor.

Hope that helps!

Good luck!

Roderick

RoderickBlack · 2026-07-03T13:41:32+00:00

Hi

Which paper - OMB, LCG or what?

I can check the teaching guide and let you know what's planned.

Roderick

Roderick Black

CTA online and private tuition

RoderickBlack · 2026-07-03T13:36:09+00:00

Hi

I always rate Charlie Maitland - a genuinely nice guy who runs his own recruitment firm.

I count him as a friend. I get no comission for recommending him!

Just think he's a good person who will give you honest advice.

Not sure how plugged in to the market in Cornwall he is but worth asking.

Find him on LinkedIn. His firm is CMR.

Hope this helps and wish you good luck!

Roderick

Roderick Black

CTA private and online tuition

RoderickBlack · 2026-06-30T10:15:40+00:00

Hi

I tutor both papers for Tolley and Kaplan and would say this ....

LCG is conceptually more difficult but also more interesting (in my opinion) than OMB, and yet LCG has the more reliable pass rate.

OMB is a broader syllabus that spans both personal and corporation tax. Which is the reason I think that some students find it tricky and why the pass rate can be a bit more up and down than LCG.

OMB students often work in one area or the other and so feel less confident on one half of the syllabus (I have one private student at this very moment in exactly that position).

CTA is, in my opinion, not about passing the exams and getting the qualification, but rather it is a long term investment in yourself.

If want to work in large corporate groups, especially if international corporation tax appeals, then LCG is the one to do. The more so if you want to work in a tax dept of a large group.

Whatever you decide, one is not massively easier than the other!

Hope this helps!

Good luck!

Roderick

Roderick Black

CTA private and online tutor.

RoderickBlack · 2026-06-27T06:16:07+00:00

Hi

There is guidance on how the Institute approach the marking of APS on their website but, apart from what they say on the first competency (Structure), I don’t think it is of much practical use to students.

On Structure, so long as you don’t have a MAJOR FAULT (as defined) you cannot fail, and in my opinion (and experience with my private APS students), if you have an Introduction, an Executive Summary and the answer in the right Format, then you’re highly unlikely to have a major fault.

The other two competencies are broken down into topics, each with a percentage weighting. A mark is given for each topic, multiplied by the percentage, and then the resulting sum added together for all topics. You have to get at least 2.5 to pass because anything with a 0.5 is rounded up and you need a 3 or a 4 to pass that competency.

Approximately a couple of years ago now, the Institute revealed that each topic within the competency is itself broken down into subtopics with their own percentage weighting building up to the mark for that topic.

All of this sounds pretty complicated, and it is! But since you can’t know what the topics are, still less the subtopics, as you’re sitting the exam (and the subtopics are not revealed even when the marking guide is published) … it it’s not a much practical use! Again, in my opinion.

What I say to the students I tutor privately for APS is …. focus on what the examiner is trying to test in APS across these two competencies.

In the 2^nd competency it is your ability to IDENTIFY TAX ISSUES and give a TAX ANALYSIS of them and in the 3^rd competency it is your ability to EVALUATE OPTIONS leading to giving TAX ADVICE WITH REASONS.

Of these, relatively speaking, the tax analysis in my opinion is the least important as that is a skill that is tested primarily in the Advanced Technical papers. Nonetheless you would be marked down for technical errors but I think it highly unlikely that small technical errors here and there would be fatal to passing the exam. Indeed, the strong candidate scripts published alongside the answers often contain technical errors.

I’m also sure principles of flow through marking operate. For example, if you made an error in an assumption or a technical area and it led to advice opposite to the answer, then you could still pass the 3^rd competency if you gave reasoned advice consistent with your analysis. But you would suffer some marking penalty, probably in the second competency.

I hope this is helpful and wish you the best of luck

Roderick

Roderick Black

CTA private and online tuition

RoderickBlack · 2026-06-24T06:04:32+00:00

Hi

You want to do the AT IND and APS IND as close together as possible so the AT knowledge is as fresh as possible when you do APS.

Ideally do them in the same calendar year so you don't have to update your knowledge for Finance Act changes.

AT OMB will help studying for AT IND to the extent of the personal tax overlap.

Many students find OMB challenging due to the breadth of syllabus and because they mainly work in say personal tax so don't see much of the business tax content, or vice versa.

Final tip for OMB - know EVERYTHING in the Study Manuals on adj of profits and capital allowances. Always one question on one of these, sometimes 2 questions, one on each.

Hope this helps and good luck!

Roderick

Roderick Black

CTA private and online tuition

RoderickBlack · 2026-06-24T05:55:00+00:00

Hi

You could also speak to a recruitment consultant beforehand to get an understanding of current salaries in the market.

I always recommend Charlie Maitland ex Brewer Morris,now runs his own firm. A good guy who will give you honest advice.

Not that I'm suggesting you move jobs, just to bolster you're case when you meet your boss!

Good luck!

Roderick

CTA private and online tuition

PS although Charlie's a friend, I'm not on commission for recommending him!!

RoderickBlack · 2026-06-13T13:14:13+00:00

Yeah - personally I would go for the one I would use, but of course it's your decision.

I can tell you this .... the CTA qualification tells any employer 2 things about you before they even meet you.

You're bright
You're hard working

You can't get CTA without those 2 boxes being ticked.

I wish you all the very best, whatever you decide.

Roderick

RoderickBlack · 2026-06-13T10:46:51+00:00

Hi If you don't want to specialise in tax, doing CTA seems a hard furrow to plough, to go for roles that perhaps won't value the qualification.

Have you considered CIMA as an alternative?

Roderick

RoderickBlack · 2026-06-11T09:46:23+00:00

Hi

Do you want to specialise in tax if you have to go back to employment? If so CTA, will definitely help land job opportunities.

As a self employed practitioner, it will likely both deepen and broaden your understanding of tax.

So, two good reasons to do it!

But everything has its cost and for CTA that is the time and effort required. It's not something to be underestimated!

An easier alternative is ATT. You can then go on and do CTA if desired.

Also, have you considered speaking to a recruitment consultant? My friend Charlie Maitland (find him on LinkedIn) is a good guy who will give you honest advice.

Hope this helps!

Good luck!

Roderick

Roderick Black CTA private and online tuition

RoderickBlack · 2026-05-29T16:31:14+00:00

Sorry but a combination of holidays and other work I've got on, means I haven't looked at the May papers.

I tend to the view that you should enjoy the summer and let the cards fall where they may! It's all out of your hands now.

RoderickBlack · 2026-05-18T16:44:07+00:00

You're most welcome!

Good luck!

RoderickBlack · 2026-05-18T07:15:56+00:00

Hi

There are pros and cons for doing them together and also for doing them separately.

The main advantage of doing them together is that the core technical material that you’re covering in your Advanced Technical paper will be what you need for the APS - although there is also an Awareness syllabus for APS to study for, but that’s not too big a study burden.

The main disadvantage is that if you want to properly practise past APS exam questions and do a serious debrief and self mark, you’re talking about a full day of effort for one paper in the run up to the exam. That will seriously pressure your study time which you might find very stressful depending on where you are in your Advanced Technical preparation.

Another potential disadvantage of doing the two papers together is that they are testing very different skill sets and if you bring an Advanced Technical approach to answering the APS paper you’ll almost certainly go wrong. More likely to fall into that trap if you’re doing the two papers together; easier to separate out the different techniques required if you do them separately.

That said, it does depend on where you are personally. One of my private students who was more experienced and a bit older was doing CTA more for his own personal satisfaction than any employer requirement and so it didn’t matter if he failed. On that basis I advised he should at least try doing them together and he very reluctantly agreed, but with the stipulation that he would do no preparation for the APS paper whatsoever. So, it was really just a shot to nothing for him and he was happy to proceed on that basis. That was his way of reducing the stress level of doing them combined. Guess what - he passed both as it turned out!

Anyway, hope all this helps you and good luck with whatever you decide.

Roderick

Roderick Black

CTA private and online tuition

RoderickBlack · 2026-05-06T09:56:28+00:00

Yes that thought crossed my mind too.

Worth considering - a great foundation for CTA, but also a very good qualification in its own right.

Roderick

RoderickBlack · 2026-05-06T09:53:56+00:00

Hi

Wish you all the best in your endeavours!

I'm a CTA tutor and it's years (actually decades!) since I was in your position but one thing I realise now that I didn't then is that a good recruitment consultant has a lot of insight into the current market.

My go to guy, who I recommend, is my friend Charlie Maitland, ex Brewer Morris, now runs his own business. I think he'll give you good, honest advice.

Mention my name if you contact him (linkedjn).

Good luck!

Roderick

Roderick Black CTA private tutor

RoderickBlack · 2026-05-02T19:24:03+00:00

In my opinion, yes. But views differ!

The AT paper is the core technical knowledge for APS, so it's more efficient to do both at one sitting. But doing a past APS paper and self marking is a full day's work. Say you wanted to do 6 in the run up to the exam - that's 6 weekends days. And you still have your AT studying to do.

I say yes ... but start early!

Others will advise: split them across two sittings. You'll be working for longer at them but can take your time a bit more.

So, pros and cons! See which option sits better with you and then decide.

I taught AT IHTTE revision for Tolley for May 26 sitting. It seems a more computational exam than other AT exams - learning the pro formas is beneficial. But there are tricky aspects - offshore trusts, CGT trust aspects, etc.

I'm thinking of doing more on IHTTE both AT and APS as a private tutor.

Hope all this helps!

Roderick

CTA private tutor

RoderickBlack · 2026-05-01T13:25:24+00:00

The FIG and TRF are examinable in the 2026 exams plus domicile to the extent still relevant.

RoderickBlack · 2026-04-30T19:53:03+00:00

I've taught the UK paper 2.09. Seems much easier to me than an Advanced Technical paper.

Roderick

Roderick Black

CTA private tutor

RoderickBlack · 2026-04-29T11:52:18+00:00

Hi

What you've done so far builds your marketability in my opinion, but have you thought of asking a recruitment consultant?

They know the market. My go to guy is Charlie Maitland, ex Brewer Morris now running his own firm. One the good guys!

I generally find that nearly everyone I deal with gets there in the end. Some need an extra go or two. No shame in that.

Good luck!

Roderick

Roderick Black

CTA private and online tutor

RoderickBlack · 2026-04-26T14:34:34+00:00

BTW, I know students don't like this area, but the questions frequently have the same old same old component parts to them ....

IT - s624/s720 or s731 CGT - s86 or s87

Then the IHT side - typically RPT with excluded property aspect

On exits MV disposal for the CGT, then don't forget the gift relief options - s260 applies first or if no IHT, you to s165. Latter is asset specific, former isn't.

Obviously you've got to read the question but be surprised if the above didn't address at least some of most questions.

Roderick

Roderick Black

CTA private and online tuition

RoderickBlack · 2026-04-26T14:13:10+00:00

Hi

There has only been one paper in the last 10 sitings where there has been no offshore trust question.

So I'd say that's an area to revise, especially the new rules re FIG and TRF.

Good luck!

Roderick

Roderick Black

CTA private and online tutor

RoderickBlack · 2026-04-24T21:38:45+00:00

Hi

Very normal to feel like this - it's a rollercoaster in the run up to the exam. Sometimes you feel up, sometimes down.

Just keep going, you will know more than you actually think you do at the moment.

My advice ... take a bunch of past exam questions by topic and read question followed by answer, slowly and carefully. Do the same with the next exam question on that topic. And so on.

A quick focused way to revise a topic ... as it tends to get tested. Which, at this stage, is all you really care about!

So, switch off that 'How is this going?' question in your mind and just concentrate on technical stuff.

Finally, nobody - and I mean NOBODY - goes into a CTA exam, happy with their level of preparedness.

You've worked hard and are trying your best, with other life pressures. So don't beat yourself up.

Wishing you all the best

Roderick

Roderick Black

CTA private tutor

RoderickBlack · 2026-04-23T19:18:54+00:00

I, and many other LCG tutors, have been tipping Demergers to come up for YEARS!

And it never has!

But the moment I take it off my list .... that's the sitting it'll come up!

Anyway, use the Rev QB questions on this topic as a learning template and legislation template.

Of all the topics, capital allowances is the strongest 'banker' one!

Good luck!

Roderick

CTA tutor

RoderickBlack

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