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Most students wrongly think ATX-UK is mostly computational which is not so. They can conveniently tackle the computational aspects of mostly question 1 about iht and cgt. The other questions usually throw them off-guard since its mostly explain about various tax issues. EXPLAINING. On 2 Corp tax is explain, explain. Not forgetting the small details(especially CT).
Anyway to pass, master losses(individual n Co), overseas aspects, VAT, and CT. Assuming IHT n CGT is straight forward for most candidates.
Speaking from experience from feed back by students who didn’t pass.
Remember : Losses, Overseas aspects, VAT, and CT. The devil is in those details.
Remember again on the assumption IHT and CGT straig
ht forward. The two topics is where those who fail get their 30-40%.
The remaining 20%…….., now you know where it hides.
(ACCA tutor. 20 years experience, in accounting, tax and audit, so I’ve an idea)