ACCA ATX (UK) Test Centre

Professional marks

Changes in FA22

Syllabus A1. Income tax

A1a. The scope of income tax

A1a. Income from employment

A1a. Income from self-employment

A1a. Property and investment income

A1a. National insurance contributions for employed and self-employed persons

A1a. The comprehensive computation of taxable income and income tax liability

A1a. The use of exemptions and reliefs in deferring and minimising income tax liabilities

A1b. The Scope of Income Tax

A1c. Income from employment

A1d. Income from self employment

A1e. Property and investment income

A1f. Income tax computation and income tax liability

A1g. Exemptions and Reliefs for I.T.

Income tax - In the exam

Syllabus A2. Chargeable gains

A2a. The scope of the taxation of capital gains

A2a. The basic principles of computing gains and losses

A2a. Gains and losses on the disposal of movable and immovable property

A2a. Gains and losses on the disposal of shares and securities

A2a. The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets

A2b. The scope of CGT

A2c. Trusts

A2d. Principles of computing gains and losses

A2e. Disposal of movable and immovable property

A2f. Disposals of shares and securities

A2g. Exemptions and Reliefs for C.G.T.

A2. In the exam

Syllabus A3. Inheritance Tax

A3a. Basic principles of computing transfers of value

A3a. IHT arising on lifetime transfers and on death

A3a. Exemptions to defer / minimise IHT

A3b. The scope of IHT

A3c. Computing transfers of value

A3d. IHT liabilities on lifetime transfers during life and death

A3e. Trusts

A3f. IHT planning

A3g. IHT administration

A3. In the exam

Syllabus A4. Corporation Tax

A4a. The scope of corporation tax

A4a. Taxable total profits

A4a. Chargeable gains for companies

A4a. The comprehensive computation of corporation tax liability

A4a. Group corporate structure for C.T.

A4b. The scope of CT

A4c. Taxable total profits

A4d. The corporation tax liability

A4e. Group Structure for C.T.

A4f. Exemptions and reliefs for C.T.

A4: In the exam

Syllabus A5. Stamp Taxes

A5a. The scope of stamp taxes

A5b. Liabilities arising on transfers

A5c/d. Exemptions and Reliefs

Syllabus A6. Value Added Tax

A6a. The VAT registration requirements

A6a. Computation of VAT liabilities

A6a. The effect of special schemes

A6a. Additional Material

A6b. The overall function and purpose of taxation

A6b. Principal sources of revenue law and practice

A6b. The systems for self-assessment and the making of returns

A6b. The Time Limits

A6b. The Procedures relating to compliance checks, appeals and disputes

A6b. Penalties for non-compliance

A6bi. Offshore Matters

Syllabus B. Financial Decisions made by a business

B2. Alternative ways of achieving outcomes

B3. Different types of finance and investment

Syllabus C. Ethics

Ethics

ATX ^UK Test centre

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Professional marks

Syllabus A1. Income tax

Syllabus A2. Chargeable gains

Syllabus A3. Inheritance Tax

Syllabus A4. Corporation Tax

Syllabus A5. Stamp Taxes

Syllabus A6. Value Added Tax

Syllabus B. Financial Decisions made by a business

Syllabus C. Ethics

ATX UK Test centre

Professional marks

Syllabus A1. Income tax

Syllabus A2. Chargeable gains

Syllabus A3. Inheritance Tax

Syllabus A4. Corporation Tax

Syllabus A5. Stamp Taxes

Syllabus A6. Value Added Tax

Syllabus B. Financial Decisions made by a business

Syllabus C. Ethics

ATX ^UK Test centre