The ACCAs Advanced Taxation (ATX) paper is an advanced-level course that aims to equip
students with a comprehensive understanding of taxation principles and practices, enabling
them to provide tax planning and advisory services. The course reflects the need for
professional judgment and the provision of relevant information and advice to individuals and
businesses on the impact of major taxes on financial decisions and situations.
In addition to technical knowledge, the ATX course emphasizes the importance of professional
ethics and effective communication skills. It also covers the practical application of tax planning
and advisory techniques, including the identification of tax planning opportunities and the
preparation of tax returns and related documentation.
To enhance their employability and workplace effectiveness, students are encouraged to
complete the Ethics and Professional Skills module, which is an essential part of the ACCA
qualification. Completion of the EPSM module significantly enhances students; preparedness for
the ATX course, and it is recommended that students plan for it as part of their studies.
The ACCA - Advanced Taxation (ATX) paper is a comprehensive course designed to provide
students with an in-depth understanding of the principles and practices of taxation.
In this course, you will learn about the following:
Personal Taxation: This section covers the principles of personal taxation, including the
calculation of taxable income, allowable deductions, and the assessment of tax liability.
Business Taxation: This section covers the principles of business taxation, including the
calculation of taxable profits, allowable deductions, and the assessment of tax liability for sole
traders, partnerships, and companies.
Value Added Tax (VAT): This section covers the principles of VAT, including the calculation of
VAT liability, the registration and deregistration process, and the preparation of VAT returns.
Inheritance Tax and Trusts: This section covers the principles of inheritance tax, including the
calculation of tax liability and the use of trusts as a means of tax planning.
Capital Gains Tax: This section covers the principles of capital gains tax, including the
calculation of the taxable gain and the assessment of tax liability.
International Taxation: This section covers the principles of international taxation, including the
calculation of tax liability for cross-border transactions and the application of double tax treaties.
Overall, the ACCA - ATX course will equip you with the knowledge and skills necessary to
understand and apply tax laws and regulations in a practical context, and to provide tax
planning advice to individuals and businesses.