ATX UK Textbook Syllabus
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A1aThe scope of income tax
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A1aIncome from employment
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A1aIncome from self-employment
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A1aProperty and investment income
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A1aNational insurance contributions for employed and self-employed persons
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A1aThe comprehensive computation of taxable income and income tax liability
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A1aThe use of exemptions and reliefs in deferring and minimising income tax liabilities
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A1bThe Scope of Income Tax
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A1cIncome from employment
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A1dIncome from self employment
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A1eProperty and investment income
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A1fIncome tax computation and income tax liability
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A1gExemptions and Reliefs for I.T.
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Income tax - In the exam
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A2aThe scope of the taxation of capital gains
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A2aThe basic principles of computing gains and losses
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A2aGains and losses on the disposal of movable and immovable property
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A2aGains and losses on the disposal of shares and securities
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A2aThe use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets
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A2bThe scope of CGT
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A2cTrusts
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A2dPrinciples of computing gains and losses
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A2eDisposal of movable and immovable property
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A2fDisposals of shares and securities
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A2gExemptions and Reliefs for C.G.T.
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A2In the exam
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A3aBasic principles of computing transfers of value
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A3aIHT arising on lifetime transfers and on death
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A3aExemptions to defer / minimise IHT
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A3bThe scope of IHT
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A3cComputing transfers of value
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A3dIHT liabilities on lifetime transfers during life and death
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A3eTrusts
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A3fIHT planning
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A3gIHT administration
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A3In the exam
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A4aThe scope of corporation tax
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A4aTaxable total profits
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A4aChargeable gains for companies
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A4aThe comprehensive computation of corporation tax liability
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A4aGroup corporate structure for C.T.
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A4bThe scope of CT
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A4cTaxable total profits
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A4dThe corporation tax liability
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A4eGroup Structure for C.T.
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A4fExemptions and reliefs for C.T.
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A4: In the exam
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A6aThe VAT registration requirements
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A6aComputation of VAT liabilities
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A6aThe effect of special schemes
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A6aAdditional Material
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A6bThe overall function and purpose of taxation
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A6bPrincipal sources of revenue law and practice
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A6bThe systems for self-assessment and the making of returns
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A6bThe Time Limits
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A6bThe Procedures relating to compliance checks, appeals and disputes
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A6bPenalties for non-compliance
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A6biOffshore Matters
Chapter 1
Professional marks
Professional skills
Syllabus A1
Income tax
A1a
The scope of income tax
All subject exam questions
A1a
Income from employment
All subject exam questions
A1a
Income from self-employment
All subject exam questions
A1a
Property and investment income
All subject exam questions
A1a
National insurance contributions for employed and self-employed persons
All subject exam questions
A1a
The comprehensive computation of taxable income and income tax liability
All subject exam questions
A1a
The use of exemptions and reliefs in deferring and minimising income tax liabilities
All subject exam questions
A1b
The Scope of Income Tax
All subject exam questions
A1c
Income from employment
All subject exam questions
A1d
Income from self employment
All subject exam questions
A1e
Property and investment income
All subject exam questions
A1f
Income tax computation and income tax liability
A1g
Exemptions and Reliefs for I.T.
All subject exam questions
Income tax - In the exam
All subject exam questions
Syllabus A2
Chargeable gains
A2a
The scope of the taxation of capital gains
A2a
The basic principles of computing gains and losses
All subject exam questions
A2a
Gains and losses on the disposal of movable and immovable property
All subject exam questions
A2a
The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets
All subject exam questions
A2b
The scope of CGT
All subject exam questions
A2c
Trusts
All subject exam questions
A2d
Principles of computing gains and losses
All subject exam questions
A2e
Disposal of movable and immovable property
A2g
Exemptions and Reliefs for C.G.T.
All subject exam questions
A2
In the exam
Syllabus A3
Inheritance Tax
A3a
Basic principles of computing transfers of value
All subject exam questions
A3a
IHT arising on lifetime transfers and on death
All subject exam questions
A3a
Exemptions to defer / minimise IHT
All subject exam questions
A3b
The scope of IHT
All subject exam questions
A3c
Computing transfers of value
All subject exam questions
A3d
IHT liabilities on lifetime transfers during life and death
All subject exam questions
A3e
Trusts
A3f
IHT planning
All subject exam questions
A3g
IHT administration
All subject exam questions
A3
In the exam
All subject exam questions
Syllabus A4
Corporation Tax
A4a
The scope of corporation tax
All subject exam questions
A4a
Taxable total profits
All subject exam questions
A4a
Chargeable gains for companies
All subject exam questions
A4a
The comprehensive computation of corporation tax liability
A4a
Group corporate structure for C.T.
All subject exam questions
A4b
The scope of CT
All subject exam questions
A4c
Taxable total profits
All subject exam questions
A4d
The corporation tax liability
All subject exam questions
A4e
Group Structure for C.T.
All subject exam questions
A4f
Exemptions and reliefs for C.T.
All subject exam questions
A4: In the exam
All subject exam questions
Syllabus A5
Stamp Taxes
A5a
The scope of stamp taxes
All subject exam questions
A5b
Liabilities arising on transfers
A5c/d
Exemptions and Reliefs
All subject exam questions
Syllabus A6
Value Added Tax
A6a
The VAT registration requirements
All subject exam questions
A6a
Computation of VAT liabilities
All subject exam questions
A6a
The effect of special schemes
All subject exam questions
A6a
Additional Material
All subject exam questions
A6b
The overall function and purpose of taxation
A6b
Principal sources of revenue law and practice
All subject exam questions
A6b
The systems for self-assessment and the making of returns
All subject exam questions
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
All subject exam questions
B3
Different types of finance and investment
Syllabus C
Ethics