Official BTC exam thread

reader
reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
When can we discuss the exam?
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Comments

  • Lou1234
    Lou1234 Registered Posts: 210 Dedicated contributor 🦉
    If the exam was this morning then you can discuss the details after 3pm
  • jaki670
    jaki670 Registered Posts: 17 New contributor 🐸
    can't wait to discuss the exam to see where i went totally blank :>(
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    In section 2 did anyone transfer the short life asset over to the general pool?
  • Primble
    Primble Registered Posts: 734 Epic contributor 🐘
    reader wrote: »
    In section 2 did anyone transfer the short life asset over to the general pool?

    i couldnt remember what to do wit tht so just wrote it off as it was over 5 years. lol.
  • NickyW
    NickyW Registered Posts: 97 Regular contributor ⭐
    Yes I transfered it to the general pool. Didn't know what to do with it as I had never seen a question like that before. Deducted 20% WDA first then transferred all over to general pool.
    Does anyone know what the correct treatment is?
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    I transferred it back to the general pool because it had not been sold within the four year limit.

    In section 2 were the expenses for share capital disallowable?
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    I transferred it back and then I deducted 20% WDA
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    In section 2 had the boss calculated capital gains incorrectly; i.e. had be forgot to take into account the indexation allowance of 0.366 which was given to us
  • mickeymacca
    mickeymacca Registered Posts: 31 Regular contributor ⭐
    Yeh your right, the Indexed gain had not been considered so the CGT figure for assessment was about £118000 or thereabouts (can't remember exactly)

    Also Short Life Pool can't recall any detailed reference to this in course books, I just claimed the whole lot as a Balancing Allowance, which I am sure now is incorrect.

    The date for amendment of Tax return was this 31/1 of the appropriate year (think it was 2012)?

    and finally was the figure for question 1.2 the adjusted profit 90,000
  • jaki670
    jaki670 Registered Posts: 17 New contributor 🐸
    i completely forgot about the short life asset ! think i got the dates correct. does anyone know the % for a pass
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    In section 1 I remember getting £90,00 as the adjusted profit for the partnership as a whole. And then I remember getting £43,XXX as the adjusted profit for one of the partners (I think Richard). I nearly got this question wrong because I nearly forgot to time apportion Richard's(?) annual salary (his salary was only for 3 months).
  • jaki670
    jaki670 Registered Posts: 17 New contributor 🐸
    omg i completely forgot about his salary, i was totally blank when i opened the paper oh well looks like a resit for me
  • Primble
    Primble Registered Posts: 734 Epic contributor 🐘
    reader wrote: »
    In section 1 I remember getting £90,00 as the adjusted profit for the partnership as a whole. And then I remember getting £43,XXX as the adjusted profit for one of the partners (I think Richard). I nearly got this question wrong because I nearly forgot to time apportion Richard's(?) annual salary (his salary was only for 3 months).

    whoops. i remembered to aportion profit. i was pleased with that. esp as i sopped myself doing it 10 months and 2
  • Primble
    Primble Registered Posts: 734 Epic contributor 🐘
    jaki670 wrote: »
    omg i completely forgot about his salary, i was totally blank when i opened the paper oh well looks like a resit for me

    i realy dont want to sit it a fourth time :(
  • mickeymacca
    mickeymacca Registered Posts: 31 Regular contributor ⭐
    Yeh the same as me, Richard was about 43750 and John was 46250or something like that, but I forgot to time apportion the salary at first as well, and put down the full 15000 until I noticed and changed it, not the neatest page of an exam paper i have completed..........
  • mickeymacca
    mickeymacca Registered Posts: 31 Regular contributor ⭐
    Did you get about 8250 for the overlap profits?? 1/1/08 -5/4/08
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    I got £8250 per partner as well
  • Primble
    Primble Registered Posts: 734 Epic contributor 🐘
    well section 1 was proper mess up then
  • jaki670
    jaki670 Registered Posts: 17 New contributor 🐸
    can't say i blame you i have already sat this once dreading the results !!!!!!!!!
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    In setion 2 I remember adding back legal expense related to share capital, but I don't think I added back legal expense related to employee embezzlement or renewing a lease
  • bemusedstudent
    bemusedstudent Registered Posts: 19 New contributor 🐸
    I sent the short life asset into the general pool before deducting 20%.

    But i think i calculated the guy from the partnership salary as 2 months - doh!

    the dates went completely out of my head.

    there was no tax form to fill in!!!

    was the 40% FYA relevant for both questions?

    I used the index allowance in both questions but now wondering as the first one where they guy got the gains didnt have a date.

    Did the 3,000 limit apply for the expensive car? and did it have to be reduced by the 25% or whatever it was?

    So many questions!!!
  • jaki670
    jaki670 Registered Posts: 17 New contributor 🐸
    i never added back expenses relating to shares but i did the other 2 , really feel like i'v messed this one !!!!!!!!!1
  • bemusedstudent
    bemusedstudent Registered Posts: 19 New contributor 🐸
    reader wrote: »
    I got £8250 per partner as well
    ooh, i think i did this right then!!
  • jaki670
    jaki670 Registered Posts: 17 New contributor 🐸
    forgot about the limit but i did remember the 25%
  • bemusedstudent
    bemusedstudent Registered Posts: 19 New contributor 🐸
    jaki670 wrote: »
    i never added back expenses relating to shares but i did the other 2 , really feel like i'v messed this one !!!!!!!!!1
    I added back the share bit and the embezzlement but not the short term lease, wish they'd shut college earlier now so i could take another time!!!
  • jaki670
    jaki670 Registered Posts: 17 New contributor 🐸
    i would much rather spend my wages on having a good time not paying for resits !!!!!!!!!!
  • Primble
    Primble Registered Posts: 734 Epic contributor 🐘
    jaki670 wrote: »
    i would much rather spend my wages on having a good time not paying for resits !!!!!!!!!!

    i agree
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    I noticed the expensive car point as well; it was for the car worth £15,800 purchased before 01/04/09.

    I took 25% of £3000 as disallowable
  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️
    by disallowable, I mean to say disallowable for capital allowance. This was in section 1.
  • too_busy_to_stitch
    too_busy_to_stitch Registered Posts: 6 New contributor 🐸
    reader wrote: »
    I nearly forgot to time apportion Richard's(?) annual salary (his salary was only for 3 months).

    I apportioned it for six months, to 6th April rather than the end of the CAP - have I done the wrong thing? Lots of other things wrong too :(
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