ACCA Advanced Taxation (ATX-UK): study notes Finance Act 2025, area by area, with planning scenarios and quizzes.

1. 01A. Advanced taxes (1): income tax, capital gains tax and inheritance taxThe advanced rules for individuals under Finance Act 2025, using the ATX tax tables. You will deal with people arriving in and leaving the UK, the FIG regime that replaced the remittance basis, double taxation relief, trust income and the EIS, SEIS and VCT reliefs; connected persons, trusts and the reinvestment, associated disposal and incorporation reliefs for gains; and long-term UK residence, valuation, business and agricultural property relief, the reliefs on death, trusts and the administration of inheritance tax.4 lessons · 4h 5m+

   • Income tax: overseas aspects, trusts and further reliefs75 min
   • Capital gains tax: overseas aspects, connected persons, trusts and further reliefs75 min
   • Inheritance tax: further aspects, valuation, reliefs, trusts and overseas80 min
   • Module 1 quiz15 min
2. 02A. Advanced taxes (2): corporation tax, stamp taxes, VAT and administrationThe company side of ATX under Finance Act 2025. You will take corporation tax overseas (permanent establishments, branches and subsidiaries, double tax relief and controlled foreign companies), through consortia, degrouping charges and the substantial shareholding exemption, and into close companies and the other special rules; calculate stamp duty and SDLT with ATX's tax tables; and advise on VAT for land and buildings, partial exemption, the capital goods scheme, groups and cross-border trade, together with offshore penalties and the GAAR.4 lessons · 3h+

   • Corporation tax: overseas, groups and special companies60 min
   • Stamp taxes45 min
   • VAT, tax administration and the UK tax system60 min
   • Module 2 quiz15 min
3. 03B. The impact of taxes on situations and courses of actionHow taxes apply to real decisions, under Finance Act 2025 with the ATX tax tables. You will identify every tax a situation touches and how the taxes interact, compare alternative routes to the same outcome net of tax, explain the tax effects of investment and financing decisions, weigh the advantages and disadvantages of courses of action for a client, and set out the obligations and time limits that follow, with the cost of missing them.6 lessons · 5h 10m+

   • Which taxes apply to a situation55 min
   • Alternative ways to the same outcomeFree preview70 min
   • Tax effects of financial decisions60 min
   • Weighing the alternatives55 min
4. 04C. Minimising and deferring tax liabilitiesHow to give tax planning advice that earns marks in ATX-UK under Finance Act 2025. You will learn the investments and expenditure that reduce tax (pensions, EIS, SEIS, VCTs and business spending), the standard legitimate planning measures tax by tax, how to judge whether a plan suits the client's circumstances and objectives, how to prove the saving with numbers and reasoning, and how to handle the ethical and professional issues: avoidance and evasion, PCRT, errors and dealing with HMRC.6 lessons · 4h 30m+

   • Investments and expenditure that reduce tax55 min
   • Legitimate tax planning measuresFree preview50 min
   • Is the plan right for this taxpayer?45 min
   • Showing the saving: numbers and reasoning55 min
5. 05D. Professional skillsThe four professional skills that ATX-UK marks alongside the technical content: communication, analysis and evaluation, scepticism and commercial acumen. Each lesson explains what the skill means in the ATX marking as the study guide describes it, sets a weak answer against a strong one on the same tax scenario, and shows you how to practise. The module finishes with a quiz.5 lessons · 3h 35m+

   • Communication50 min
   • Analysis and evaluation50 min
   • Scepticism50 min
   • Commercial acumen50 min
   • Module 5 quiz15 min
6. 06E. Employability and technology skillsHow to work in the computer-based ATX-UK exam: its structure and where the professional skills and ethics marks sit, budgeting your time across the two sections, using the tax tables and supplementary instructions, and laying out computations, letters and memoranda so that a marker can follow your advice. The module finishes with a quiz on exam technique.2 lessons · 1h 5m+

   • The ATX exam: computations, advice and presentation50 min
   • Module 6 quiz15 min

• AKnowledge 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
• BThe impact of relevant taxes on various situations and courses of action, including the interaction of taxes
• CMinimising and/or deferring tax liabilities by the use of standard tax planning measures
• DProfessional skills
• EEmployability and technology skills

Questions