F6 September Feedback Section A The two questions,which proved particularly difficult for candidates,were: Straightforward filing dates for corporation tax for a long period. The date which a company must notify HMRC of its first accounting
F7 Examiners Report Section A Two areas that candidates had difficulty were: An understanding that as leased asset is capitalised as a non-current asset, the charge to the statement of PL in respect of the right of use asset will include bo