THE ASSOCIATION OF TAXATION TECHNICIANS

MAY 2021 – PAPER 2 BUSINESS TAXATION

A B (cont’d)

Abelian S (Liverpool) Boad S (Norwich) Acres A (Burgess Hill) Bone H (Leeds) Adams D (Maidstone) Bourke K (Welling) Addicoat A (Fochabers) Bowe P (Nottingham) Ademuwagun F (Luton) Bradatanu D (Barking) Adkin W (Leeds) Bradley K (Lisburn) Ahmed M (Nottingham) Brent J (London) Ahmed N (Enfield) Broadfield D (Faro) Album T (Borehamwood) Brogelli D (Chester) Ali Khan A K (London) Brook T (London) Ali Z (Edinburgh) Brookman J (Maidstone) Alvarez E (Esher) Brown D (Boston) Aminuddin M (Barnet) Brown L (Sheffield) Andrelos M (London) Brown O (Bromley) Archer S (Dunmow) Buckley A (Braintree) Ausat Saa (London) Bueno Favero L (St Ives) Avory M (Broadstairs) Burrows C (Yeovil) Butcher A (Ipswich) B Byrne J (Nottingham)

Badyal T (Virginia Water) C Baker J (Godalming) Baker S J (High Wycombe) Cairns L (Liverpool) Balazs A (London) Cameron R (Bathgate) Banks R (Mirfield) Campbell M (Norwich) Bannister J (Leeds) Cannaviello L (London) Barnes L (Ashington) Carmichael I (Tonypandy) Barrow J (Newport) Carmichael S (Carshalton) Basha S (Bengaluru North, India) Carrigy S (Edinburgh) Bassi S (Birmingham) Carter L (Woking) Batting M (Taunton) Chan C (London) Beal N (Epsom) Chaudhry S (London) Beard B (York) Chhabra C (Luton) Begum J (Southampton) Chow L (Newport) Bendorffe M (Bury) Chumber A (Wolverhampton) Berry I (Edinburgh) Clark K (Dundee) Bevan K (Neath) Clark O (London) Bevan S (Farnborough) Clarke S (Douglas, Isle of Man) Bhattal A (Sipson) Clarke T E G (Chatham) Bhatti A (Walsall) Clayden T (Letchworth Garden City) Bhoganatham S (Chennai, India) Clegg C (Lancaster) Bichel K (London) Collings D (Hull) Bisby O (York) Cook B (Reading) Blake M (Orpington) Coombe F (Sheffield) Blaney M (Sheffield) Corbett O (Barnet) Blum N (London) Cornwell J (Northwich) C (cont’d) F (cont’d)

Cosham S (Lockerbie) Fletcher S (Hinckley) Cowell M (St. Austell) Flote J (Loughton) Crawford A (Downpatrick) Folkerd D (Chelmsford) Ford S (Exeter) D Forsyth J (Colchester) Fowler A (Weybridge) Dalal U (Blackburn) Frederick A (Ilford) Dart A (Launceston) Funchion S (London) Davey K L (Launceston) Davies A (Birmingham) G Davis J (Kingswinford) Dawson C (Rotherfield) G S (Bangalore South, India) Demetriou N (London) Gage R (Yeovil) Dennis B (Brighton) Gandhi A (Stanmore) Dey R (Romford) Garlinge L (Southampton) Dhillon R (Hinckley) Gasiuniene L (Worthing) Dhuria T (Ilford) George J (Burton-On-Trent) Diemuodeke De Los Rios D (Purley) Ghartey D (Rickmansworth) Divito Ld (Portrush) Gill J (Newcastle Upon Tyne) Doe L (Edinburgh) Gillan J (Cupar) Dolan C (London) Gincaite G (Romford) Dolan-Martin S (Wednesbury) Gittins H (Norwich) Donnelly G (Uckfield) Glaister S (Billingham) Donovan W (Rickmansworth) Godinho Dn (Wilmslow) Dore K (Barnet) Goldberg A (Cobham) Doshi A (Romford) Goldman A (London) Dove M (Great Yarmouth) Goodwin C (Rotherham) Dover K (London) Goss C (Newry) Dunne S (Bromley) Grantham K (Henley-On-Thames) Durrant M (Hemel Hempstead) Gray L (Glasgow) Green T (Studley) E Greenway N (Chesterfield) Griffiths J (London) Edwards L (Shrewsbury) Grinnall H (Cheltenham) Edwards S (Ashbourne) Guest N (Telford) Eneas M (Portsmouth) Gunn N (Chester Le Street) Erdei S (Dalkeith) H F Hadjiphilippou F (London) Fairest D (Worcester) Halford L (Birmingham) Fairhall E (Sutton) Hall C (Spennymoor) Fanin A (London) Hammond M (Birmingham) Farmer S (Hinckley) Hanif U (Bradford) Faust O (Abingdon) Hanlon E (Falkirk) Fenton A (Grantham) Harding L (Farnborough) Field F (Grimsby) Hardy R (Loughton) Fish B (Preston) Harkin K (Belfast) Flanagan R (Tonbridge) Harnedy O (Leicester) H (cont’d) J (cont’d)

Harris E (Thetford) Jones S (Preston) Harrison C I (London) Jukes C (Kenley) Hassan A (Chesham) Hastings M (Kelso) K Havenhand M (Newport) He X (Croydon) Kabir S (London) Headman C (London) Kala S (London) Hemingway C (Harrogate) Kalsi A (London) Henderson R (Edinburgh) Kanani Z (Morden) Hester J (Manchester) Kapila N (Uxbridge) Hickman B (Newcastle Under Lyme) Kapron A (London) Higson J (Kirkham) Kashyap V (Southall) Hiles R (London) Kaur T (Brentwood) Hollomby A J E (London) Kedward E H (Neath) Holt J (Kelbrook) Keenan J (Carrickfergus) Hopkins E (St Ives) Keene H (Orpington) Hopkins L (Corringham) Kellett S (Weybridge) Horn J (Southsea) Khan A (Chigwell) Hoskins A (Chester Le Street) Khan H (Aylesbury) Hossain J (London) Khangura K (Sutton Coldfield) Howden S (Glasgow) King G (Hornchurch) Hudson J (Reading) King M (Hornchurch) Hussain I (Burton-On-Trent) Kinney J (London) Hussain Mh (Maidenhead) Kirby C (Leeds) Hussain T (Crawley) Kitchener S N (Guildford) Hussen Aadan L (Milton Keynes) Klinko J (Southampton) Hyde L (Hitchin) Korbey A (St Albans) Hyde-Thompson O (London) Kosovskyte I (Bristol) Hyne J (Birmingham) Kozyreva O (London) Kudhail R (Burton-On-Trent) I Kulasingam T (Bristol) Kynman J (Bridlington) Ignacio H (London) Kyriacou R (London) Inns C (Gillingham) Irwin J (Newtownards) L Iskandyarova O (London) Ivan D (Birmingham) Laesser J (Bridgend) Lammas E (Bromsgrove) J Lane E (Caerphilly) Larwood A (Rayleigh) Jablonowska J (Epsom) Lazzarini B (Stockport) Jackson-Abbott S (London) Le D (Thetford) Jelley P (Watford) Leckey D (Londonderry) Jenkins O (London) Leddy J (Berwick-Upon-Tweed) Johns A (Swaffham) Lee J (London) Johnson G (Reading) Lee J A (Bicester) Johnson V (Northampton) Lee M (Bedford) Jones G (Porthmadog) Lei Z (Tividale) Jones H (Southam) Leinenkugel P (Coventry) L (cont’d) M (cont’d)

Lemon M (Todmorden) Mcrae K (Swaffham) Lewis A (Leicester) Meddings L (Cockermouth) Lewis I (Llanelli) Mehta S R (Northwood) Lewis J (Radlett) Mezo R (London) Lewry K (Sittingbourne) Midgley G (Hull) Lim H J J (London) Minall P (Brighton) Linnell K (Letchworth Garden City) Mitchell J (Daventry) Litson R (Bedford) Mohan D (Bangalore, India) Little J (South Ockendon) Mollik M (Hartlepool) Littlefield C (London) Montalban Ojeda M (London) Lock J (Cheltenham) Moore J (Houghton Le Spring) Lohani S (Longfield) Moran S (Nottingham) Longthorn H (Dudley) Mostyn E (Haddington) Lowe S (Redditch) Mubasher A (Nottingham) Lussey H (Wirral) Muir A (Coventry) Munson M (Wickford) M Musgrove O (Newhaven) Mutch R (Edinburgh) Mackenzie L (Longniddry) Mykolaityte E (London) Mackie I (Leeds) Macmillan A (Inverness) N Madhok V (Bury St Edmunds) Magon R (London) Nadeau M (London) Mahieddine M (Letchworth Garden City) Naik S (Bengaluru, India) Makwana K (Leicester) Nandra J (Derby) Malan J (Ballyclare) Napper R (London) Malhi S (Oldbury) Naseeruddin M (Hyderabad, India) Mallon C (Belfast) Nasina B (Hyderabad, India) Maloney H (Northampton) Nayak A (Isleworth) Mangan J (London) Ndangana S (Canterbury) Marchant S (Milton Keynes) New J M (Borehamwood) Martin P (Cullompton) Newman B (Aldershot) Martin S (London) Nguyen-Lee J (Bristol) Martis I (Bangalore, India) Nicholls C (Plymouth) Masters C (Ashford) North M (Birmingham) Mastrangelo D (London) Matthews L (Yateley) O Matyolo T (Germiston) Mccloud L (London) O'Brien I (Henley-On-Thames) Mcclure K (Pulham Market) O'Gorman A T (Northampton) Mcconaghie M (Belfast) Ogunlana C (London) Mccranor J (Glasgow) O'Hara S (Morpeth) Mcdonald A (Inverurie) Oliver D (Gateshead) Mcdougall K (Bristol) Oloke T (Walsall) Mcelhatton E (Borehamwood) Owen C (Sheffield) Mcgee S (Liverpool) Mcgrattan E (Downpatrick) Mckeown H (Bury St. Edmunds) Mclean A (Beverley) P R (cont’d)

Paczka-Little M (Tonbridge) Robinson T (Warrington) Painter L (Sheffield) Roughley D Letchworth Garden City) Palmer E (Grays) Royer C (Maidstone) Paranjothy M (London) Rupendran R (Putney) Parkes K (Gainsborough) Rye D (Halifax) Parkinson J (Newcastle Upon Tyne) Partner O (Lightwater) S Pashkovskiy O (London) Patel J (Bradford) Sadiq S (Croydon) Patel S (Nottingham) Salh K (Birmingham) Paul F (Bengaluru East, India) Sam H (Harrow) Paulicelli J (Basingstoke) Samudrala P (Hyderabad, India) Payne S (Wokingham) Sandhu H K (Rochester) Pearn D (Guildford) Sanghera J (Smethwick) Pelan S J (Dromore) Santa K (Dedham) Perkins J (Wokingham) Sarjeant J (Coventry) Peters Mg (Newcastle Upon Tyne) Sayers A (London) Pheysey-Hoban C (Worcester) Scobie C (Banbury) Phipps H (Leatherhead) Scott A (Westhill) Pin G (Reading) Scott H (Bridgwater) Pinchen S (Poole) Sewell J (Bromley) Pirie G (Sheffield) Shahbaz M (Halifax) Pollock J (Glasgow) Sharp M (Rugby) Poole E (Redditch) Shastry V (Bristol) Poole S (Leeds) Shiels J (London) Powar S (Coventry) Shipsey G (Worcester) Price T (Selby) Shipton S (Wotton-under-Edge) Proudfoot W (Edinburgh) Sidey P A (Much Hadham) Purdue S (Gillingham) Simpson C (Leighton Buzzard) Purdy W (Eastleigh) Singh S (Bristol) Pursey S P (Weston Super-Mare) Sivaloganathan C (Wembley) Skam M (Southend-On-Sea) R Small D (Liverpool) Smith A (Dundee) R N (Bangalore, India) Smith B (Bedlington) Racle S (Stockport) Smith J (Sheffield) Rafique I (London) Smith R (Leicester) Rahman S (London) Smith S (Aberdeen) Rana G (Rugby) Snelling B (Norwich) Ransom E (Anlaby) Sosnowska M (Kingston Upon Thames) Rathe C (Basingstoke) Sowerby A (Chichester) Rattapasakorn D (London) Spear B (Welwyn Garden City) Reed N (Bradford-On-Avon) Speirs C (Edinburgh) Reid J (Belfast) Spraget C (London) Richardson J (Ellon) Spratt J (Salisbury) Rickerby J (Bristol) Sreedevi A (Kollam) Roberts C (Basildon) Srivastava A (London) Robertshaw J (Scunthorpe) Srivastava R (Hyderabad, India) Robinson K (Workington) Stafford B (Guildford) S (cont’d) W

Steenson A (Ballyclare) Wade J (London) Stevenson J (Edinburgh) Wains J (Wembley) Stirk D (Dumfries) Walker A (Belfast) Stoner N (Bridgnorth) Walker B (Chineham) Stuart K (Sale) Walker L (Cardiff) Styles L (Weybridge) Walker M (Goole) Suero A (Wirral) Walker M (Inverness) Suresh D (New Malden) Wallace F (Peterhead) Wallace G (Newtownards) T Walsh J (Lymington) Ward J (Nottingham) Tafilaku J (London) Ward-Booth E (Bishop's Stortford) Tailor Z (High Wycombe) Waters N (Livingston) Taj R L S (Burnley) Watson M (Glasgow) Talwar D (Leicester) Watts L (Bootle) Tancred N (Nottingham) Weatherall G (Edinburgh) Terrill D (Exeter) Weeks A (Beckenham) Thakrar A (Amersham) Wetherall A (Harrogate) Thandi R (Coventry) Whiley L (Northwich) Thickett M (Newcastle Upon Tyne) Whitehead M (Leeds) Thomas A (London) Whitehead W (Taunton) Thrower K (Winchester) Whiteside H (Derby) Tirant C (Manchester) Wieczorek M (Sunbury) Todd J (Morpeth) Wightman S (Solihull) Tonkova I (London) Wild S (Braintree) Towes D (Newcastle Upon Tyne) Wiles J (Reading) Townsend J (London) Wilkinson M (Alston) Tubi T (Chigwell) Williams J (Kidderminster) Turkington L (Belfast) Williams R (Maidstone) Tye E (Bridgwater) Williams S (Lichfield) Williams V (Christchurch) U Wilson (Newcastle Upon Tyne) Wilson D (London) Uglow T (Bourne) Wilson I (Cambridge) Unwin S (Faversham) Wilson M (Darlington) Upton F (Bristol) Wilson M (St. Helens) Wilson-Mills A M (Llanidloes) V Withers I (Dunmow) Withers J (Newcastle Upon Tyne) V P (Bengaluru) Worobec N (London) Vallance R (London) Worthington N (Ashton Under Lyne) Vaskeviciene E (London) Wright F (Troon) Verano F (Petworth) Wyatt B (Chelmsford) Verge E (New Malden) Z

Zaragosi L (London) Zia H (Chesham)