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CIOT results, November 2012 exams

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29 January 2013

Issue: 4388 / Categories:

Full pass lists for CTA and ATT

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Issue Extract

tax_4388_results.pdf

Issue: 4388 / Categories:

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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

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Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business Home Office sets aside £74.5m for IR35 failings

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