ACCA Advanced Taxation (ATX) Course Book 2024/2025

The overall aim of the Advanced Taxation (UK) syllabus is to apply relevant knowledge and skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of major taxes on financial decisions and situations.

This syllabus covers almost every topic that was included in Taxation (TX), with a few minor exceptions. Since tax law changes every year, this text includes all the topics covered at Taxation (TX) again, updated to the latest Finance Act. This material is often summarised in the main chapter with more detailed revision contained in the essential reading,

available in Appendix 2 of the eBook edition of this Workbook.

This is an optional paper.

The broad syllabus headings are:

• Knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes
• The impact of relevant taxes on various situations and courses of action, including         the interaction of taxes
• Minimising and/or deferring tax liabilities by the use of standard tax planning
• measures
• Professional skills
• Employability and technology skills