ACCA ATX ^UK Syllabus A3. Inheritance Tax - In the exam - Notes ^{1 / 1}

Candidates should pay particular attention to the following in order to maximise their chances of success in the ATX (UK) exam:

Address the requirement
1) Read the requirement carefully – Marks are awarded for satisfying the requirements and not for other information even if it is technically correct.
2) The requirements of each question are carefully worded in order to provide guidance as to the style and content of answers. Candidates should note the command words (calculate, explain, etc), any matters which are not to be covered, and the precise issues they have been asked to address.
3) Candidates should also note any additional guidance given in the question or in any notes following the requirement regarding the approach that should be taken when answering the question.
4) Pay attention to the number of marks available – this provides a clear indication of the amount of time that should be spent on each question part.
Candidates should not provide general explanations or long introductions
1) If candidates are asked to calculate, there is no need to explain what they are going to do before they do it; they should just get on with it – explanations should only be provided when asked for.
2) Candidates should think before they write. They should then write whatever is necessary to satisfy the requirement.
3) Candidates should apply their knowledge to the facts by reference to the requirement.