The Chartered Institute of Taxation and the Association of Taxation Technicians have published the results of their November 2004 examinations.
The CIOT announced that 256 out of a total of 695 candidates passed the Chartered Tax Adviser examination, with 89 being referred. Distinctions were awarded to two candidates who achieved excellence in every paper.
Institute president John Beattie said: "It was with great pleasure that I notified 256 of our students that they were successful in passing our November examination. It is for each of them a tremendous achievement.
"The delight, however, is tempered with disappointment that we only achieved a pass rate of 37%. My commiserations go to all of those students who were unsuccessful. I hope the disappointment that they no doubt feel will turn to...