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Does anyone know what changed in the Sep 2025 syllabus? Is it ok if I still use the 2024-2025 materials (meant for up to Mar 2025 only)?
From syllabus pdf (UK)
“Excluded topics have been
amended relating to
research and development
expenditure.”“-Changes to the excluded topics for
research and development to reflect
the merging of the R&D schemes
from 1 April 2024 as follows:Removed:
– Restrictions on the repayment
of losses incurred by small
and medium sized enterprises
(SMEs) arising from research
and development
expenditure.
– Reliefs available to large
companies arising from
research and development
expenditure.Added in:
? Companies which are
considered ‘intensive’ for
research and development
purposes.
? The availability of enhanced
research and development
intensive support (ERIS) for
companies which have
income arising from
research and development
expenditure.”Also from syllabus pdf
“An additional topic has been
added to the excluded
topics.”-“An additional topic has been added in
relation to inheritance tax:
? Single grossing up where a
specific gift is left to a
chargeable beneficiary with
the balance of the estate
being left to an exempt
beneficiary.”
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