Past Papers - Chartered Institute of Taxation

ADIT student
February 2014
Welcome
In this issue...
Hello and welcome to the February 2014 edition of
the ADIT Student Newsletter.
Key Exam Dates | Past Papers | Resources
1
On-screen Exams Available | Exam
Reminders
2
CIOT Admission Ceremony | New Benefits
for Affiliates
3
Network News | LinkedIn and Twitter
4
Future Events
5
Future Courses
6
Exam Centres for June 2014 | Want to Sit
Your Exams in December 2014?
7
This edition includes a full round-up of the latest
Admission Ceremony, news about our expanded
offering to International Tax Affiliates, details of
forthcoming courses and events, and information for
students planning to sit ADIT exams this year.
Please keep checking the ADIT website for all the
latest news, or follow our new Twitter feed
(@CIOTADITStudent). You can also join our LinkedIn
group to network with other ADIT students.
We welcome your feedback on this edition of the
Newsletter, and any suggestions for articles and
items which could be included in future editions.
E: [email protected] | T: +44 (0)20 7340 0550 |
Key Exam Dates
10-12 June
June 2014 exams take place.
28 February
June 2014 exam registration
deadline (entries received after this
date incur a £100 late fee).
6 August (20.00 BST)
Publication of June 2014 pass lists at
|
www.adit.org.uk/results
For all key ADIT dates in 2014, download our free Student Calendar at www.adit.org.uk/prospectus
Past Papers
If you’re planning on sitting ADIT exams this June or
December, remember that previous question papers
for all ADIT exam options, together with suggested
solutions, Examiner reports and guidance notes, are
free to download from our website at
www.adit.org.uk/pastpapers
Reading lists for all ADIT exams are available in the
ADIT Syllabus, with additional materials available via
course providers.
Resources
The following resources are available to all ADIT
students, Graduates and Affiliates.
CIOT Library
The Tony Arnold Library is housed within the law
collection of King’s College London.
www.tax.org.uk/library
IBFD Library
The IBFD offers an extensive and inexpensive
public library service.
www.ibfd.org/library
The newsletter for students wanting to achieve the Advanced Diploma in International Taxation
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ADIT student
February 2014
On-screen Exams Available
Following the successful piloting of the Exam4 onscreen exam last year, all students entering for June
2014 ADIT exams now have the choice of sitting
exams using either the on-screen, or traditional
handwritten, method.
As business and academic organisations become
increasingly paperless in their operations, many of
us have grown used to typing longer documents
rather than writing by hand. On-screen exams
recognise this fundamental change, whilst ensuring
all answers are legible and offering greater comfort
to ADIT students who may not have sat a traditional,
handwritten exam in several years.
Windows Vista, and with Apple Macintosh OS X
10.8 Mountain Lion, OS X 10.7 Lion, OS X 10.6 Snow
Leopard and OS X 10.5 Leopard.
The Exam4 system resembles a simple wordprocessor, and will run on any computer using a
supported operating system (listed below). You
can pre-install Exam4 ahead of your exam, and we
strongly recommend that students opting to use
Exam4 run at least one practice test before the
exam, to ensure familiarity with the software on the
day.
How to enter
If you wish to sit an on-screen or handwritten ADIT
exam in June 2014, you can enter online at
www.adit.org.uk. You will then receive an email
asking you to confirm your preferred method.
Supported operating systems
Exam4 is compatible with Microsoft Windows
8 (excluding Windows 8 RT), Windows 7 and
More information on on-screen ADIT exams,
including FAQs and a guide to using Exam4, can be
found online at www.adit.org.uk/onscreen
The Exam4 download portal will open on 15 May;
students are encouraged to download by 1 June.
Exam Reminders
Exam registration
Please note that, in order to be eligible to sit ADIT
exams, you must be a currently registered ADIT
student at the time of the exam. If you are not sure
of your student registration status, please contact
the Education Team at [email protected]
All exam entries are normally acknowledged and
receipted within 10 working days. Call us on +44
(0)20 7340 0550 if you do not receive this.
The quickest and easiest way to register for the
exams is online, via the ADIT website at
www.adit.org.uk. You may also register for the
exams by completing and returning a paper exam
entry form, which can be downloaded from the
website at www.adit.org.uk/applicationforms
Extra time and special arrangements in the exam
If your personal circumstances are such that you
require extra time or additional facilities in your
exam, you are entitled to apply for extra time or
special arrangements. Please contact the Education
Team at [email protected]
Fees for June 2014 examinations
The fee for June 2014 exams is £170 per paper.
The newsletter for students wanting to achieve the Advanced Diploma in International Taxation
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ADIT student
February 2014
CIOT Admission Ceremony
The Advanced Diploma in International Taxation
(ADIT) awards for achievement were presented at
the Admission Ceremony at the Drapers’ Hall in the
City of London on 21 November 2013.
Awards were presented for the highest marks
attained in the three papers required for the
qualification:
• The Raymond Kelly Medal for the highest mark
in Paper II – Advanced International Taxation
(United Kingdom Option) was won by David Colin
Anderson.
• The International Fiscal Association Prize for
the joint highest mark in Paper II – Advanced
International Taxation (Options B-H) was won by
Fergal David Ryan.
• The Worshipful Company of Tax Advisers Medal
for the highest mark in Paper III – Corporate and
International Taxation (Options A-E) was won by
Dr Renata Ardous.
• The CCH Prize for the highest mark in Paper III
– Corporate and International Taxation (Transfer
Pricing Option) was won by Elnaz Azough.
Ten new ADIT Graduates and International Tax
Affiliates also attended the ceremony to receive
their ADIT Diploma certificates, coming from as far
away as India and Vietnam.
New Benefits for Affiliates
International Tax Affiliates of the CIOT are entitled
to two new benefits, in addition to those already
available to ADIT Graduates who choose to link
with the Institute in this way.
All new and existing Affiliates now receive an
individual certificate confirming their status within
the Institute, while the online ‘Find an Affiliate’
CIOT President Stephen Coleclough (centre) with ADIT
Graduates, Affiliates and Award Winners.
The Admission Ceremony was attended by around
eighty successful CTA and ADIT students together
with their accompanying guests.
In addition to the awards presented at the
Admission Ceremony, a special presentation was
made at the FIT International Tax Conference in
Mumbai, to Ganesh Rajgopalan who received the
Heather Self Medal for the joint highest mark in
Paper I – Principles of International Taxation.
The CIOT would like to once again offer its
congratulations to all successful ADIT students
who passed exams during the June 2013 session,
particularly those who completed the qualification
or received an award.
directory now enables visitors to the ADIT website
to locate an International Tax Affiliate in their
chosen area.
Affiliateship is open to all ADIT Graduates, for an
annual subscription fee of £275. For a full list of
benefits, and to apply online, please visit
www.adit.org.uk/affiliate
The newsletter for students wanting to achieve the Advanced Diploma in International Taxation
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ADIT student
February 2014
Network News
IFA 2013 Copenhagen
Delegates from almost 80 countries attended the
67th annual IFA Congress in Copenhagen, between
25 and 30 August 2013. ADIT participation included
a series of meet and greet sessions, headed by
Academic Board Members, Kees van Raad, Philip
Baker and Richard Vann.
FIT International Tax Conference
ADIT sponsored and exhibited at the Foundation
for International Taxation (FIT) International Tax
Conference in Mumbai, between 5 and 7 December
2013. The event attracted over 400 attendees, many
of whom were excited by the addition of an India
Option Paper to ADIT last year.
9th Annual Avoir Fiscal Anniversary EU Tax
Conference
ADIT presented on 31 Januaray 2014 to delegates
attending the Avoir Fiscal EU Tax Conference at
Queen Mary, University of London. The Conference
has become a popular annual event for European
tax specialists and students of EU tax law, attracting
expert speakers from academia and industry.
You can keep up-to-date with ADIT event
participation via the Notice Board page of our
website at www.adit.org.uk/noticeboard, or via our
Ganesh Rajgopalan receives the Heather Self Medal
from CIOT Head of Business Development and
Marketing Irene Redman at the FIT International Tax
Conference.
LinkedIn group and Twitter feed.
If you would like to recommend an event for ADIT
to participate at, or for enquiries about promotional
materials, please contact us at [email protected]
ADIT at Future Networking Events
ADIT will be promoted at the following events over
the coming months.
ITI Annual Conference 2014 | More
Galway, Ireland | 10-12 April 2014
IFA Regional Conferences | More
Various | 2014
LinkedIn and Twitter
As a valued member of the ADIT community, you
are invited to join our growing LinkedIn group.
The group, which now has almost 1,800 members,
provides a platform for professional networking
and discussion about international tax.
The new year saw us launch @CIOTADITStudent,
a dedicated Twitter feed for ADIT students. Our
Twitter presence making it easier than ever to keep
up-to-date with the latest ADIT news and exam
information.
If you would like to join our LinkedIn group, please
click here or visit www.adit.org.uk/linkedin
To follow us on Twitter, please click here or visit
www.adit.org.uk/twitter
The newsletter for students wanting to achieve the Advanced Diploma in International Taxation
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ADIT student
February 2014
Future Events
ADIT students are welcome to participate in any of the following events. To find out more details about an
event, please click on the More link.
6 March
MIM International Taxation Conference | Westin Dragonara Resort, St Julian’s,
Malta | More
Annual international tax conference organised by the Malta Institute of Management, with particular
focus on EU tax law.
7 March
CIOT Paris Conference 2014 | Mazars, Paris, France | More
CIOT European Branch workshop, addressing BEPS.
13-14 March
9th Annual EU Tax Students Conference | Queen Mary, University of London,
London, UK | More
Annual European tax conference hosted by the School of Law at Queen Mary, University of London,
with a discount for CIOT Members.
10-12 April
ITI Annual Conference 2014 | Radisson Blu Hotel, Galway, Ireland | More
Annual conference organised by the Irish Tax Institute, focusing on several international tax issues.
7-9 May
6th Latin American Regional IFA Conference | Los Tajibos Hotel & Convention
Center, Santa Cruz, Bolivia | More
International tax event organised by the Bolivian branch of the International Fiscal Association (IFA).
15-16 May
8th Asia/Africa IFA Conference | TBC, Mauritius | More
International tax event organised by the Mauritius branch of IFA.
In addition to the events listed above, the 41 Branches within the CIOT’s Branch Network, including our six
international Branches, organise events attended by top tax lecturers.
For further information on CIOT Branch conferences and other events, please visit the Conferences & Events
page of the CIOT website at www.tax.org.uk/members/events
The newsletter for students wanting to achieve the Advanced Diploma in International Taxation
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ADIT student
February 2014
Future Courses
Course providers offer ADIT-relevant courses around the world. These courses can be an ideal way of
supplementing your exam preparation or simply enhancing your understanding of a topic.
To enrol, please contact the course provider or click on More. Course providers are listed alphabetically.
Central Asian Tax Research Center, KIMEP University | Website
Paper I course | 14 February - 5 April 2014 | Almaty, Kazakhstan | More
Paper IIIF - Transfer Pricing Option course | 21 February - 26 April 2014 | Almaty, Kazakhstan | More
DJH International | Website
Paper IIIF - Transfer Pricing Option course | 7-10 April 2014 | London, UK | More
Paper IIIA - United States Option course | 8-11 April 2014 | London, UK | More
Paper IIB - United States Option course | 14-17 April 2014 | London, UK | More
Paper I course | 14-17 April 2014 | London, UK | More
IBFD| Website
Paper I course | 24-28 March 2014 | Amsterdam, Netherlands | More
Paper IIIF - Transfer Pricing Option course | 7-11 April 2014 | Amsterdam, Netherlands | More
Irish Tax Institute | Website
Paper I course | 29-30 March, 26 April and 17 May 2014 | Dublin, Ireland | More
Paper IIH - Ireland Option course | 22-23 February, 12-13 April and 10 May 2014 | Dublin, Ireland | More
Paper IIIF - Transfer Pricing Option course | 5-6 April, 27 April and 11 May 2014 | Dublin, Ireland | More
Taxmann | Website
Paper I course (in association with Tolley Tax Training) | 15-18 May 2014 | TBC, India | More
Paper IIIF - Transfer Pricing Option course (in association with Tolley Tax Training) | 20-23 May 2014 | TBC, India | More
Tolley Tax Training | Website
Paper IIIF - Transfer Pricing Option course | 13-15 May 2014 | London, UK | More
Paper IIA - United Kingdom Option course | 19-23 May 2014 | London, UK | More
Paper I course | 27-30 May 2014 | London, UK | More
Paper IIIB - European Union Option course | 2-6 June 2014 | London, UK | More
This is not an exhaustive list of ADIT courses, but reflects those which have been recently announced and
circulated to the CIOT. For further information on ADIT courses and course providers, please visit the Course
Provision page of the website at www.adit.org.uk/courses
All courses are offered independently of the CIOT. Courses do not include ADIT exam entry; exam entries
must be made directly to the CIOT. Course bookings and payments are made to the course provider.
The newsletter for students wanting to achieve the Advanced Diploma in International Taxation
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ADIT student
February 2014
Exam Centres for June 2014
To provide greater convenience to ADIT students
wishing to sit exams outside of our major exam
centres, ADIT exams are now offered at an expanded
number of locations around the world.
All exam centre fees for our most popular exam
centres, which are now categorised as regular exam
centres, will remain included in the ADIT exam entry
fee.
Candidates choosing to sit ADIT exams at a special
exam centre will incur an additional exam centre
fee, to be paid directly to the centre.
Further information about all June 2014 exam
centres, including precise locations and contact
details for fee payments to special exam centres, will
be sent to candidates via email no later than 1 May
2014.
Regular Exam Centres (No additional exam centre fee payable)
Australia | Melbourne
Australia | Sydney
Brazil | Sao Paulo
Cyprus | Nicosia
Greece | Athens
Hong Kong | Hong Kong
India | Chennai
India | Mumbai
Ireland | Dublin
Kenya | Nairobi
Malta | Valletta
Mauritius | Beau Bassin
Pakistan | Islamabad
Romania | Bucharest
Singapore | Singapore
Spain | Madrid
Switzerland | Lucerne
UAE | Dubai
UK | London
USA | New York
Special Exam Centres (Additional exam centre fee payable)*
Albania | Tirana
Azerbaijan | Baku
Bulgaria | Sofia
Canada | Toronto
China | Shanghai
Croatia | Zagreb
Egypt | Cairo
Gibraltar | Gibraltar
Guyana | Georgetown
India | Delhi
Indonesia | Jakarta
Jamaica | Kingston
Kazakhstan | Almaty
Kazakhstan | Astana
Kuwait | Kuwait City
Laos | Vientiane
Netherlands | Amsterdam
Nigeria | Lagos
Russia | Moscow
Slovakia | Bratislava
Slovenia | Ljubljana
South Africa | Cape Town
South Africa | Jo’burg
Uganda | Kampala
Ukraine | Kiev
USA | Houston
Vietnam | HCMC
Zambia | Lusaka
*All exam centre fees for special exam centres are paid directly to the centre
Up-to-date information on June 2014 ADIT exam centres can be found on the Exam Centres page on our
website at www.adit.org.uk/examcentres
Want to Sit Your Exams in December 2014?
In addition to our June exam session, the most
popular ADIT exams will also be available, in onscreen format only, in December 2014.
A full list of regular and special exam centres for
the December 2014 exam session will be available
from 30 April, via the Exam Centres page of our
website at www.adit.org.uk/examcentres
If you would like to sit ADIT exams in a location
which is not listed as either a regular or special
exam centre, you will need to let us know your
preferred location no later than 30 June.
The exam entry period for December 2014 ADIT
exams will open on 30 April, and close on 8
September.
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