by Neil Da Costa | Feb 23, 2023 | Uncategorized
One popular area in Advanced Tax and BPT is controlled foreign companies (CFCs). CFCs have been examined in the last 4 consecutive Advanced Tax exams. You need to learn 3 things about CFCs. · Definition Of A CFC A CFC is an...
by Neil Da Costa | Feb 16, 2023 | Uncategorized
An area due to come up in the March 2023 Advanced Tax is close companies A close company is one that is controlled by 5 or less individual shareholders called participators. Control is ownership of 51% ordinary share capital or voting rights. To avoid the rules, many...
by Neil Da Costa | Feb 15, 2023 | Uncategorized
Agricultural Property Relief is a popular topic in the ACCA Advanced Tax, ICAEW BPT, ATT and CTA exams It is available on agricultural land and buildings only located in the UK, Channel Islands, Isle of Man, and the European Economic Area. It makes the asset tax free...
by Neil Da Costa | Feb 8, 2023 | Uncategorized
One important area which is due to come up in the Advanced Tax March 2023 exam is advising a company on setting up either an overseas branch or an overseas subsidiary. The branch would be an extension of the UK company and its profits would be subject to UK...
by Neil Da Costa | Feb 4, 2023 | Uncategorized
India’s Adani Group has been accused of fraud and stock manipulation by the Hindenburg Report and has subsequently lost $100 billion in value. Hindenberg has issued a 100-page report highlighting five red flags after two years of research that it identified in the...
by Neil Da Costa | Feb 2, 2023 | Uncategorized
One of the great aspects of being a Kaplan Tutor is working with people who genuinely want to help others. At a recent Kaplan Conference, I was fortunate to meet colleagues who have left Kaplan but now re-joined as they missed interacting with students. Both Churni...
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