Past Papers

[Sasha W]

#320469

I would be interested in the above too!

I am feeling exactly the same – I thought it was going into my brain until I looked at 1st workbook question and wanted to cry! I didn’t know how best to go about it and could not remember all the rules. I’ve felt all the previous chapters easy (in a sense) to get my head around but this one it’s all the dates and ties etc.

[David Hedges]

#320472

I’m fortunate that my company provide past papers going back to 2012.

Upon reviewing October 2018 exam this comment from the examiner struck me:

Part (b) (I) and (ii) tested aspects of domicile and were reasonably well answered by some candidates although there were still a surprising number unable to give enough detail to achieve good marks. Residence and domicile rules are a key part of the syllabus that will always be tested so it was disappointing that candidates did not perform well. It is important that candidates revise all the syllabus areas in full.

The particular question was in relation to an Australian citizen moving to the UK with his civil partner who was originally from the UK.

I like you have struggled a bit this week and I’ve made a judgement call that I think most questions will centre around individuals who are non-domicile moving to the UK or UK domicile leaving. If you think about it this area opens up the most questions and consequences i.e. remittance basis, IHT, CGT liability etc.

[Ben Whisken]

#320473

Thanks for this David, much appreciated, out of curiosity how many marks were available for those sections aligned to residency/domicile ?

It will be a subject that will be revisited a few times before the exam!!!!!

[Sasha W]

#320474

Thanks David! and yes I agree Ben….I think this will be an area for me to focus on again!

[Sasha W]

#320475

I also have found this online and have printed but not sure if it will help! From a glance I believe the information is still the same

[Ben Whisken]

#320477

just printing that now to add to my notes, thanks for this, very helpful

[David Hedges]

#320480

Ben Whisken wrote:

Thanks for this David, much appreciated, out of curiosity how many marks were available for those sections aligned to residency/domicile ?

It will be a subject that will be revisited a few times before the exam!!!!!

I’ve just checked and it was only 10 marks (5 for each question). These were the questions if you were interested.

(b) If Reuben was to move to the UK permanently:

(i) Describe how Reuben’s domicile will be determined. (5)

(ii) Explain how Reuben’s tax position will change once he becomes deemed
domiciled in the UK. (5)

[Tessa Roberts]

#320481

Hello all,

I was holding my breath there when I saw the paperclip on this thread as I thought an exam paper had been uploaded – if I haven’t mentioned it before now’s probably a good time to remind everyone that excerpts are fine, but we mustn’t upload full papers for copyright reasons…

Great pic Sasha.

Hope the ESQ this week helps,

[Julie Stewart]

#320497

Thanks Sasha, that’s really helpful.

I am finding this whole section tricky so more aides like this, the better!

Julie

[Peter]

#320498

Thanks Sasha.

A flow chart for this is really helpful.

[Ben Whisken]

#320468

Hi,

I must admit I have found this week a struggle in terms of remembering so many numbers to establish residency and the various fines and timescales (it might just be one of them weeks!!), I am sure that I will bank them to memory eventually.

I wondered if anyone can shed some light on the chances of having a question in the exam paper where the customer in the case study is not UK resident and non uk domicile from past papers?

I know that past papers are not a guarantee for future papers, but if they regularly have scenarios where customer is currently uk resident and uk dom but then they might move abroad, what are the implications? then I can apply some much needed time to revising this section in more detail.

Apologies if this is a naive question and every exam paper has these type of questions. I am trying to prioritise revision for closer to the exam whilst working through the weekly subjects.

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