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- This topic has 2 replies, 2 voices, and was last updated 3 weeks ago by
mrjonbain.
- AuthorPosts
- June 21, 2025 at 5:23 am #718024
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 #718026From 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 #718027Also 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.” - AuthorPosts
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