June 2026 ACCA ATX Exam – Instant Poll and Comments

All I know is that I am still trying to understand what I was supposed to do in question 1 (Irish variant).

I also struggled with question 1- incorporating a business and capital allowances as a result. Amma and Ammacom Ltd- disaster!

I got Amma for Q1 and also thought it was rough. None of the questions I expected came up, all very niche I thought and what was that ethics question about advertising! I know we’ve studied that before but I expected ethics on a new client, or potential conflict of interest of advising two clients who are connected

Also agree with the advertising question what the actual hell! I thought if anywhere there was 5 marks I could gain it would have been on the ethics but that actually totally threw me off ??

Please there be lecture videos for ATX September

I also found Q1 on Amma and Ammacomp super confusing, I defintely struggled to answer things on this question as well as areas on some of the other questions. I couldn’t believe the ethics question as well, was hoping that I would definetly pick up easy marks on ethics aswell but the advertising bit was just bizarre. Also sad to see nothing on FIG, overseas subs/PE etc, RDEC (as this was asked repeatedly on past papers) Did not feel great coming out that paper

I found this year’s question’s surprisingly easier and more familiar than previous years. This is a resit for me, to avoid spending too much time on Q1, worth 50 marks, i started from Q3, then Q2 and then i had about 1 hour and 15ish minutes to focus on Q1. I still didn’t have enough time to finish Q1. But i did the 10 mark bit on working out the cost after tax for the employer to last. I was abit unsure of what was meant by this but i presume it means the total cost to the employer. I found the ethics question really easy. Inheritance Tax and Reliefs are abit of weak point for me and i didn’t spend enough time revising them. So if i do have to redo this paper (which hopefully in won’t) it will be simply because i didn’t revise it enough.

Good luck everyone!

I found when I was studying that the 50 mark questions were taking more than twice the length of time to complete than the 25 mark questions, and overall were more difficult and a bit overwhelming. So I had already made the decision to do questions 2 and 3 first, trying to maximise the number of points on those then spend whatever time remained on question 1, aware that I might run out of time.

I figured if I did Q1 first the danger would be getting bogged down in it, spending over 2 hours on just that question then doing the remaining 2 questions in a panic.

As it happened I managed to get Q2 done in 45 mins and Q3 done in 40 mins, so had 1hr 50 left for Q1, and used up most of that time. I think it was the right tactic.

I also found the Amma/Ammacorp question quite tough and wasn’t 100% sure what was being asked at all times, especially as the 10 mark part, which was about the employee package, seemed too easy for 10 marks. I’m certain I must have missed the point on that one.

Q2 was a group question with a company leaving the group still owning a building which was an intra-group transfer, the capital gains consequences, degrouping charge and SDLT. I think there was a capital goods scheme part to that question as well, or it might have been in another question.

Q3 was mostly IHT, I think, with some Agricultural Property Relief and also Residence Nil Rate Band when the estate is worth over 2 million. I wasn’t sure on the restriction to RNRB when the person has acquired the RNRB of their deceased spouse, but hope I picked up marks on the rest of it even if that bit was incorrect. I also remember something about EIS IT relief and re-investment relief which may have been part of Q3. It’s all a bit of a blur.

Fingers crossed.