ATX UK Textbook Syllabus

Chapter 1

Syllabus A1. Income tax

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

  1. A1a. Pensions
  2. A1a/A1ei. Basic income tax planning
All subject exam questions
Chapter 2

Syllabus A2. Chargeable gains

A2a. The scope of the taxation of capital gains

  1. A2a. The scope of capital gains tax
  2. A2a. Assets which are exempt

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

  1. A2a. Chattels and wasting assets
  2. A2a. Principal private residence relief
All subject exam questions

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

  1. A2a. Entrepreneurs' relief
  2. A2a. Investors Relief
  3. A2a. Rollover relief
  4. A2a. Holdover relief
  5. A2a. Capital gains tax planning
All subject exam questions
Chapter 3

Syllabus A3. Inheritance Tax

Chapter 4

Syllabus A4. Corporation Tax

A4a. The comprehensive computation of corporation tax liability

  1. A4a. Compute the corporation tax liability
Chapter 5

Syllabus A5. Stamp Taxes

A5a. The scope of stamp taxes

  1. A5ai. What are stamp taxes payable on?

A5b. Liabilities arising on transfers

  1. A5bi. Shares and securities
  2. A5bii. Land
Chapter 6

Syllabus A6. Value Added Tax

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

  1. A6b. Compliance checks and self assessment

A6bi. Offshore Matters

  1. A6bi. Offshore Matters
Chapter 7

Syllabus B. Financial Decisions made by a business

B3. Different types of finance and investment

  1. B3. Debt or equity?
Chapter 8

Syllabus C. Ethics

Chapter 9

Syllabus D. Communication in an appropriate manner