by Neil Da Costa | Jan 14, 2023 | Uncategorized
As ACCA students wait for their exam results, it is important to reflect on the long months of preparation and effort that went in before the exams. I have done my best to teach my tax students the technical knowledge and exam technique. I have motivated them and...
by Neil Da Costa | Jan 13, 2023 | Uncategorized
As a tutor, I try and encourage my students to achieve and get them to believe in themselves. Many people are weighed down by worry and self-doubt and feel they have not done enough to succeed. Your attitude determines how you interpret the environment around you and...
by Neil Da Costa | Jan 12, 2023 | Uncategorized
A very popular area in the Advanced Tax exam which is due to be examined in March 2023 is CGT groups. For CGT groups, the direct shareholding must be at least 75% but the indirect only has to be 51%. Companies in the same group can transfer assets to group members at...
by Neil Da Costa | Jan 12, 2023 | Uncategorized
Termination payments is a popular topic in the ACCA Advanced Tax , ICAEW BPT, ATT and CTA exams . It is dealt with in s401-406 ITEPA 2003. It is due to come up in March 2023. There are 3 types of termination payments 1. Fully Taxable -payments...
by Neil Da Costa | Jan 2, 2023 | Uncategorized
Finally, former President Donald Trump’s tax returns have been released and reveal that in 2020, he paid no tax. In 2016, he only paid $750 in tax. He was able to do this despite him and his wife Melania earning tens of millions in investment income by offsetting...
by Neil Da Costa | Dec 31, 2022 | Uncategorized
2022 was a challenging year for many of us. However, I resolved to persevere with my goal of experiencing the earth’s astonishing beauty and explore different cultures and learn from previous civilizations. This made me realise that we all have a choice every single...
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