Advanced Taxation (ATX)

About ATX

Advanced Taxation (ATX) develops your ability to interpret and apply tax legislation, identify tax planning opportunities, and provide tax advice to businesses and individuals.

ATX builds on your knowledge from the Taxation (TX) exam and focuses on developing advanced technical skills required for senior tax professionals. You'll learn how to analyze complex tax scenarios, evaluate tax planning options, and provide strategic tax advice in both domestic and international contexts.

Why ATX is Important

ATX is essential for anyone pursuing a career in tax advisory, corporate finance, or accounting. It provides the technical knowledge and strategic insight needed to:

Provide advanced tax planning advice to businesses and individuals
Navigate complex domestic and international tax legislation
Identify and evaluate tax risks and opportunities
Advise on ethical tax practices and compliance requirements

Exam Details

Duration: 3 hours 15 minutes

Pass Mark: 50%

Availability: March, June, September, December

Format: Computer-based exam

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ATX Syllabus Areas

Personal Taxation

Income tax computations for individuals
Capital gains tax for individuals
Inheritance tax and estate planning
Taxation of trusts and settlements
National Insurance contributions

Corporate Taxation

Corporation tax computations
Capital gains for companies
Group tax structures and reliefs
Corporate restructuring and demergers
Tax aspects of company financing

International Taxation

Double taxation relief
Transfer pricing regulations
Controlled foreign companies
Permanent establishment concepts
Tax treaties and their application

Specialized Taxes

Value Added Tax (VAT) principles
Stamp taxes and land transaction taxes
Environmental taxes and levies
Taxation of financial instruments
Insurance premium tax

Tax Planning

Tax avoidance vs. tax evasion
General Anti-Abuse Rule (GAAR)
Tax-efficient business structures
Entrepreneurs' relief and incentives
Pension planning and tax implications

Ethics & Administration

Professional conduct in taxation
Taxpayer rights and responsibilities
Disclosure requirements and penalties
Tax investigations and disputes
Money laundering regulations

Professional Skills Developed

Technical Computation

Ability to perform complex tax computations for various entities and scenarios

Legislative Interpretation

Interpret and apply complex tax legislation to practical situations

Strategic Planning

Identify and evaluate tax planning opportunities for businesses and individuals

Risk Assessment

Evaluate tax risks and compliance requirements in complex scenarios

International Perspective

Understand and apply international tax principles and treaties

Client Advisory

Provide clear and practical tax advice to clients in various contexts