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Materials of 2024-25 for Sep 2025 exam

Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › Materials of 2024-25 for Sep 2025 exam

  • This topic has 2 replies, 2 voices, and was last updated 3 weeks ago by mrjonbain.
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  • Author
    Posts
  • June 21, 2025 at 5:23 am #718024
    benoitkong
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    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)?

    June 21, 2025 at 8:57 am #718026
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2487
    • ☆☆☆☆☆

    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.”

    June 21, 2025 at 9:03 am #718027
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2487
    • ☆☆☆☆☆

    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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