2011年6月考试考官点评：持续积极趋势与考生表现分析.pdfVIP

Introduction

PerformanceintheJune2011examthepositivetrendsfromrecentsittings;thereweremanygood

scriptsandthevastmajorityofcandidatesattemptedallofthepartsoffourquestions.Inaddition,themajority

ofscriptswererelativelyconciseandcandidatesdemonstratedanimpressivewillingnessinquestion1towork

rightthroughtotheendofalongquestion.

Themostsignificantissuesforweakercandidateswereafailuretotakeaccountoftheguidancegiveninthe

questionsandatendencytoaddresstechnicalareasingeneraltermsasopposedtothefactsgiveninthe

questions.

Itisstilltruetosaythatmanycandidateswouldbenefitfromthinkingmoreandwritings.

GeneralPaperComments

TheexamwasdividedintosectionAandsectionB.SectionAconsistedoftwocompulsoryquestionsforatotal

of64marks.InsectionBcandidateswererequiredtoanswertwoofthethreequestionsworth18markseach.

InsectionB,questions3and5wereequallypopular;question4wasthemostpopularquestion.

Candidatesshouldpayparticularattentiontothefollowinginordertoisetheirchancesofsuccessinthe

examinthefuture.

1.Knowyourstuff

•Successfulcandidatesareabletodemonstratesufficient,preciseknowledgeoftheUKtaxsystem.For

example,itwasclearthatmanyweakercandidatesdidnotknowtheconditionsthatneededtobe

satisfiedinorderforcapitalgainstaxreliefstobeavailableinquestion1orthepreciseruregarding

partialexemptionanddefaultsurchargeinquestion2.

•Thisknowledgemustbeuptodate.CandidatessittingtheexaminDecembermustfamiliarise