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Hello Bilal!

I think you won a prize in the UK! My best congratulation!
Also passed 🙂 My final two – it was a massive presure!

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Yes. It is British Time.

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LS will not know the prior results. This is their market emails if you subscribed.

Chartac- Once again – no theories are working! Forget! As I said you think people from Acca are stupid not to update their system?!

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Prior result mail slip ??

It is when Acca (by mistake) sends congratulation emails before the release. This happened ok September 2020 and this time again for some Irish people – just go to page 3. People discussed it there.

None of theories are working now. You think acca would be stupid not to read the forums and not to fix this issue?

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Guys.
Not long to wait. I just want to wish everyone good luck!

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For me, technically the planner did not allow to book strategic exam before I pass the rest.

So I think if you book strategic now without passing FM, they will cancel your booking.

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Well ACCA again boo booed. That what I was afraid of. Lucky Irish ?? ??

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Yeah again. Theories theories. Better not to start on them, as they are not working. You think people from ACCA do not read this forum?!

My acca account appeared with red one update yesterday early morning. Seems I was in the first batch of upload… makes me nervous.

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I would say: if you are smart, have time, power, desire and have nothing more to do more in you life apart from studying – go ahead and do them all in one go.

Personally I would do sbr (or sbr and aaa together) first and leave atx after all for September.

There is an expression in the English language – haste makes waste. It is all up to you to diced now. You know better your other commitments in your life and only you can make a decision.

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I would do SBR and AAA together. As also Mr Smith advices and say – do not even attempt AAA without SBR. So they are good together.

I would leave ATX for June, as they will change Fin Act rules from June exams, so you won’t need to re-learn new rules, in case you don’t pass.

Three exams in one go – too hard even for full time students.

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irena2017 wrote:Does anyone remember a question about patent in requirements?
There was information given about it, but I did not use it because there were no question about it.<br>I think I missed it and remembered at home only.

I remember there was intangible patent. If I remember correctly it was patent transferred with the capital gain group and company was sold. So potential SSE applied on degroup charges…. If I remember correctly.

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BTW for @PQmagazine ( i know you read the forums and put it on your website) – there was a girl next to me in Manchester who had a tech issues as well…

She was typing and in the middle of exam – an alert appeared. Some tech support people came straight away to her, took pictures of this message. But she was luckily resolved straight away.

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Hello Bilal!
That is nice to see some people from the same Kaplan group…:)
I had two last this session. Just hoping for the best.

Perhpas, about Q4 saga – i did 12 month and 4 months as well. Considered instalments payments as well and provided augmented profit details… Sppoke to some people this mornign and they beleive overlap will not applied in Ltd…

I woke up this morning and remembered that Q4 last part about 16 months – it was like “assuming that no losses applied advice on the payments date…” so it seems no any losses needed to be applied from part (a) and no losses should have been applied. This is a trick which ACCA tried to catch on everyone.

Agree with Jenkzzy – no IR35 (which I would personally prefer) or complex share schemes – it was only one small question about non advantage scheme shares on Plc in Question 1, it was like for 5 marks…

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Bilal, did you have you tuition with Kaplan? Just I think we have been in the same online group. ?

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I forgot overlap as well. Well will see in January. X x

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Lou82, You are right cash is exempt from cgt. But it will be a part of iht when you calculate the CLT and we need to include it part 7 years transfer

But the question was to calculate the iht – nothing about cgt

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About losses it was like cf before the acquisition trading losses and so I said they will be restricted as the change of ownership for 5 years

The capital losses where as I remember 20 July 2021. Acquisition was 1 July 2021. And there was also a gain as well in the year. So I applied the losses within Hipak first. And only then it can transfer to A.

The trust question was CLT paid by donor so 25% applied. Less annual exemption and NRb but she had pre transfer of cash /probably 68,000/ so it will reduce nrb.

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I feel the same in q1 about profit and overlap. Why it was given where it should have been used?

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Guys! What did you put in question 4 about 16 month period and payment? It was for 8 marks. I feel like I screwed in it completely.

No any VAT deminimis in UK variant. It seems everything I focused on to learn actually was not there.

Had IHT on gift to trust on shares in unquoted business.
BADR question was about the limit of 1 million testing if applicable.

Also had investors relief and incorporation relief.

It was a bit weird one.

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Correct. There were two different variants. I had cloth and jewellery in 1, second it was ethics and lots of impairments. Third it was IT company about going concern, kam and opinion.

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Guys question 3 about the IT company: what opinion you got in the last question for 7 marks – it was material and pervasive – I got materiality of 433% – to losses before tax and put as adverse opinion. Any got the same?

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I passed. Was thinking it would be 49, but it is 67%. Really happy. Two more left…

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Tbh I went to Liverpool for beer. It was really hot and it helped me to forget. I will switched off all phones till 9 tomorrow. Just wish good luck to everyone. And see you tomorrow. ??

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Guys, SBR was really hard. It was really unusual with the q1 and other cryptocurrency questions and unusual ethical question.
I just try to switch off the head and do not think about it until Monday.

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Waiting for SBR – this was a bit weird in June, very unsual tasks. So hoping for the best, but getting ready for a resit.

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