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Looking for more exam-standard questions as part of your preparation for the ADIT UK paper?

We’ve compiled the list below of recent past paper questions from the CTA Awareness & Advanced Technical papers which overlap with the Option 2.09 syllabus.

Our advice is to attempt these questions under exam conditions, being careful to stick to the timing of 1.8 minutes per mark. It’s tempting to read the question & then the answer, and tell yourself that ‘I would’ve got that point’! You’ll have a much better idea if this is true by writing out your answer and using the marking guides to see how you’ve performed.

 

Individuals, including Globally Mobile Employees

  • Deemed domicile and remittance (Q1 Taxation of Individuals – May 2019 Advanced Technical Paper)
  • Note on ‘Transactions in UK Land’ anti-avoidance (Q2 Taxation of Individuals – May 2019 Advanced Technical Paper)
  • UK employee on secondment to Germany (Q4 Human Capital Taxes – May 2019 Advanced Technical Paper)
  • Individual moving tax residence from UK to Spain (Q5 Taxation of Individuals – November 2018 Advisory Paper)
  • Note on Business Investment Relief for non-UK domiciled individual (Q6 Taxation of Individuals – November 2018 Advisory Paper)
  • Dutch company engaging a UK employee (Q1 Human Capital Taxes – November 2018 Advisory Paper)
  • Global secondments from a UK company (Q3 Human Capital Taxes – November 2018 Advisory Paper)
  • German workers coming to the UK (Q1 Human Capital Taxes – May 2018 Advisory Paper)
  • UK employee relocating to Australia (Q5 Human Capital Taxes – May 2018 Advisory Paper)
  • New Zealand resident spending time in the UK (Q1 Human Capital Taxes – May 2017 Advisory Paper)

As the CTA exams focus on specific areas of UK tax, you will find that some of the questions (e.g. Human Capital) require more in-depth knowledge than typically required for the ADIT UK option. Tackling these questions is a good way to confirm your understanding & prepare you for the challenges of the ADIT paper.

 

Corporation Tax & Anti-Avoidance

  • Hybrid mismatch & Controlled Foreign Companies (Q4 Taxation of Major Corporates – May 2019 Advanced Technical Paper)
  • Corporate migration (Q5 Taxation of Major Corporates – May 2019 Advanced Technical Paper)
  • Corporate residence, permanent establishment and Withholding Tax (WHT) on royalties & service fees (Q5 Taxation of Major Corporates – November 2018 Advisory Paper)
  • Transfer pricing & Diverted Profits Tax (DPT) (Q6 Taxation of Major Corporates – November 2018 Advisory Paper)
  • Scope of UK corporation tax, entity classification, Controlled Foreign Companies and international financing structures (Q4 Taxation of Major Corporates – May 2018 Advisory Paper)
  • Cross-border dividend, interest & royalty payments (Q3 Advanced Corporation Tax – November 2017 Advisory Paper)
  • Note on Diverted Profits Tax (DPT) (Q2 Advanced Corporation Tax – May 2017 Advisory Paper)
  • Acquiring a group with Controlled Foreign Companies (CFCs) (Q5 Advanced Corporation Tax – May 2017 Advisory Paper)

 

See the CIOT website (https://www.tax.org.uk/students-qualifications/studying/past-exam-papers) for the past papers, suggested solutions and candidate scripts. Please remember that the answers will reflect the law at the date of the exam.

For information on online training for Module 2.09, click here.

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