ACCA Technical Articles TX UK
The Association of Chartered Certified Accountants (ACCA) offers a variety of Technical Articles on Taxation to help students prepare for the TX exams.
The articles cover various topics, from basic concepts to more complex topics.
Technical articles - UK exams
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
The UK Finance Act 2021 has made several changes to the tax system. These include changes to how dividends are taxed, capital gains are taxed, and changes to how inheritance tax is applied.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
When preparing your tax return, one of the most important aspects is ensuring that your profit is accurately adjusted. This can be a complex process and one that often leaves taxpayers feeling confused and frustrated. If you're approaching questions on profit adjustment on your tax return, here are a few tips to keep in mind.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
You can expect to see exam questions that focus on higher skills. Typically, such a question will cover more than one syllabus area or more than one tax, bridging the gap between TX-UK and ATX-UK.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
Benefits play a vital role in financial exams, and this article covers those benefits examined in previous sittings.
This will help you to understand the benefits that have been tested in the past and how to approach them in future exams.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
This article looks at chargeable gains in either a personal or corporate context.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
The second two-part article focuses on shares, reliefs, and how gains made by limited companies are taxed.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
Applicants for TX-UK must be aware of the existing group relationship to be eligible for relief. This article provides examples that will prepare you for anything you may encounter on the test.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
The article discusses inheritance tax, transfers of value, tax rates, and exemptions.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
This second two-part series article discusses life transfers, calculating estate values, and paying inheritance taxes. Also included are a sample exam question and a comprehension test.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
In every TX-UK exam set to date, there has been a question on motor cars, which is not surprising given that acquiring, running, or using a motor car can have an income tax, corporation tax, VAT, or national insurance contribution (NIC) implications.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
A minimum of 10 marks will always appear on TX-UK for value-added tax (VAT. The article discusses VAT registration and deregistration, as well as output and input VAT.
Relevant to those sitting TX-UK in June, September or December 2022 or March 2023
Part two of a two-part article covers VAT returns, invoices, penalties, overseas aspects of VAT, and special VAT schemes.
Summing up
One of the critical components to passing either exam is having a firm grasp of the Taxation technical concepts.
These articles are designed to ensure that you are fully aware of how the topics work and how they can be applied to real-world situations. You could print out some of these articles and take them while studying to keep yourself focused on the content.
These articles are beneficial for both students and teachers alike. Students can use these articles for revision or prepare for exams and assignments. The explanations are easy to follow, and illustrative examples are provided to illustrate the main points.
Students can also benefit from taking ACCA-approved TX books from our site or enrolling for a BPP ACCA TX online course to pass the exams in one go.
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FAQs
ACCA exam students will find a range of technical articles to support their studies on the ACCA website. These articles are aimed at providing exam-focused insights and are written by the ACCA Examination team members.
The range of articles includes topics such as financial reporting, taxation, audit and assurance, and business analysis. Students can also access revision resources and practice exams to help them prepare for their exams.
ACCA exam students, technical articles are an important part of exam revision.
The articles are written by ACCA's own examiners and provide insights into the exams as well as tips on how to pass them.
They also offer a deeper understanding of the key concepts tested in each exam.
In short, for ACCA students, technical articles should be an essential part of exam revision.
It depends on what you are looking for in a study text. Kaplan offers a more concise overview of the syllabus, while Bpp provides more examples and exercises. Ultimately, it is important to find a study text that best suits your needs and learning style.
If you are looking for a study text that provides an in-depth analysis of the syllabus, Bpp would be the better option. However, if you are looking for a text that is easier to read and covers all the key topics, Kaplan would be the better choice.
Read our detailed subject wise blog to understand better.
ACCA exam students should be aware that the syllabus is not static and it does change every year. This is important to keep in mind when studying for your exams, as you need to make sure that you are covering all the relevant content.
The ACCA syllabus is reviewed and updated on an annual basis, in order to reflect the latest changes in accounting and business practice. The updates are designed to ensure that students are equipped with the knowledge they need to work in today's competitive environment. So it's essential that you keep up-to-date with the latest changes and make sure that you're studying all the relevant topics.
The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.
Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.
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