by Neil Da Costa | Jun 21, 2021 | Uncategorized
Shares have featured regularly in the Advanced Tax exam and the examiners have said that students regularly struggle with this.Under exam conditions, the different operative events such as a rights or bonus issue, reorganisation or takeover can seem overwhelming.As...
by Neil Da Costa | Jun 15, 2021 | Uncategorized
The UK has been playing host to some of the wealthiest nations in the world during the G7 Summit including the USA, Canada, France, Germany, Italy, and Japan. However, two important exceptions are China and Russia. Rishi Sunak planned on using the Summit to lay down...
by Neil Da Costa | Jun 5, 2021 | Uncategorized
When studying tax, you might be finding it frustrating because you seem to be forgetting what you read. This is natural and normally after an hour, you only retain 44% of the information. This is referred to as the Ebbinghaus Effect and happens because your brain...
by Neil Da Costa | Jun 5, 2021 | Uncategorized
A tricky area in the tax syllabus is liquidations. The easiest way to think of this is that up to the date of liquidation the company as a legal entity still exists. This means that a distribution to shareholders before liquidation is treated an income distribution so...
by Neil Da Costa | Jun 4, 2021 | Uncategorized
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