Please click to download the December 2018 exam papers, suggested solutions and example candidate scripts below.
The candidate script examples below are intended to provide an idea of the standard and length of answers required to achieve a pass, and have been chosen from candidates who have achieved a reasonable standard in the examinations. The intention is to demonstrate what is expected of a well-prepared student, and the scripts do not necessarily represent comprehensive answers to the questions. When reviewing the scripts, please bear in mind that marks are not shown and the answers cannot be relied on for their technical content.
All questions and suggested solutions reflect those tax laws which were in place at the time the exams took place.