by Neil Da Costa | Mar 29, 2022 | Uncategorized
Close companies is a topic that was examined in the March 2022 Advanced Tax exam.The concept here is we are looking at family companies controlled by 5 or less individuals. These individuals were able take loans from the company and avoid paying them back as they...
by Neil Da Costa | Mar 28, 2022 | Uncategorized
An important area in the higher-level tax exams is the tax-advantaged share schemes.Many start-ups need to attract skilled individuals to work long hours but cannot afford high salaries or overtime payments.Instead, they offer options to buy shares in the company at a...
by Neil Da Costa | Mar 26, 2022 | Uncategorized
Hagia Sofia is in Istanbul and means ‘Holy Wisdom’ and is one of the best Byzantine structures in the world.It was originally a Temple to the Greek Gods before a church was constructed in 325 by the Roman Emperor Constantine The Great. The huge dome was built 200...
by Neil Da Costa | Mar 15, 2022 | Uncategorized
This is an image of myself with two of my Kaplan colleagues -Iryna Mcdonald who specialises in Case Studies and Luckie Theva who teaches Financial Reporting. Iryna is Ukrainian. It was a happier time and Iryna was telling us about her amazing holiday in Ukraine....
by Neil Da Costa | Mar 14, 2022 | Uncategorized
In many Indian arranged marriages, the bride and groom meet for the first time on their wedding day. In one case, the bride got suspicious about the groom’s education and decided to give him a surprise maths test starting with the 2 times table which he struggled...
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