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Hello,
I have got BPP books for AT that are valid until the March 2023 sitting. Do you think I can use the books for the June 2023 sitting? Should the syllabus be the same or they are likely to change since it is Tax?
Thank you for your help.
TX/ATX ALWAYS changes each year – even if there were no changes to the syllabus, the materials need to be updated for changes in the Finance Act.
See here https://www.accaglobal.com/lk/en/student/exam-support-resources/professional-exams-study-resources/p6/technical-articles.html#Advanced-Taxation-United-Kingdom-(ATX-UK) – you will find a link to an article on the Finance Act 2022 relevant to exams from June 2023.
For changes to the syllabus, you can download the 2023-24 syllabus from this page https://www.accaglobal.com/lk/en/student/exam-support-resources/professional-exams-study-resources/p6/syllabus-study-guide/p6-syllabus-and-study-guide-united-kingdom-uk.html – the changes are summarised on the last page.
But be aware that rules within the relevant Finance Act can change without the learning outcome in the syllabus changing. So it is very important to read the technical article to confirm that the expired text is still correct.
Changes relevant to the ATX-UK exam only
In a somewhat unusual turn of events, the Finance Act 2022 does not contain any changes which are relevant to the ATX-UK exam only. Accordingly, all of the technical changes of which you need to be aware are set out in the TX-UK article relating to Finance Act 2022. It is however worth noting that, as a consequence of the general increase of rates of tax on dividends which are covered in that article, the rate of tax which close companies will have to pay on loans made to their shareholders will now be at 33.75That’s what it said the article.i think then nothing changes but if you can clarify I would appreciate it as I might be looking at the wrong article
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