ACCA ATX Revision June 2025 Intake

The ACCA Advanced Taxation (ATX) paper equips candidates with the ability to apply advanced tax knowledge and professional judgment to provide relevant information and advice to individuals and businesses on the impact of major taxes on financial decisions and situations. It emphasizes skills in analysis, interpretation, and communication, enabling students to evaluate tax implications and recommend appropriate strategies.

🎯 Course Goal of Advanced Taxation (ATX) To develop comprehensive knowledge and practical skills in applying advanced taxation principles and legislation to complex tax situations faced by individuals and businesses. The course aims to prepare learners to manage tax compliance, planning, and advisory services effectively, while considering ethical and professional responsibilities.

✅ Learning Outcomes of ATX By the end of the course, learners should be able to: 1. Understand Advanced Taxation Principles Interpret and apply complex tax legislation affecting individuals, companies, partnerships, and trusts. Analyze the tax implications of various transactions and events. 2. Prepare and Review Tax Computations Prepare detailed tax calculations for income tax, corporation tax, capital gains tax, and value-added tax (VAT). Review tax computations for accuracy and compliance. 3. Provide Tax Planning Advice Advise on tax-efficient strategies for individuals and businesses. Evaluate the impact of tax planning on financial and business decisions. 4. Manage Tax Compliance and Reporting Understand filing requirements and deadlines. Manage tax compliance risks and ensure adherence to regulations. 5. Address Ethical and Professional Issues Recognize ethical dilemmas in taxation. Apply professional judgment and uphold ethical standards in tax practice. 6. Communicate Tax Information Effectively Prepare clear and professional tax reports and correspondence for clients or stakeholders.