ACCA ATX case studies

ACCA ATX · Put your knowledge to work in context.

ACCA Advanced Taxation (ATX) is the advanced-level tax examination within the ACCA Qualification, taken by candidates who want tax to be their specialism rather than a subject they merely passed at an earlier level. It suits people already working in tax compliance or advisory roles - in practice, in industry, or in a finance function with a tax remit - who need to move beyond computation and give commercial, ethically sound advice to individuals, companies and groups. The ACCA ATX case studies are 5 cases and about 4,760 words.

Margaret - an estate that loses the residence nil rate band and a gift that may not pay

Margaret, aged 78, was widowed in 2018. Her husband left his entire estate to her, so both his nil rate band and his residence nil rate band are fully available.

981 words, about 5 min 2

Daniel - incorporating a consultancy: who actually benefits from the relief?

Daniel, aged 54, has run a software consultancy as a sole trader since 2010. He has no significant assets apart from self-generated goodwill, which a valuer puts at £300,000, and equipment with a tax written-down value of £18,000 and a market value of £30,000.

907 words, about 5 min 3

Oakwell Ltd - losses, a change of ownership and a change of trade

Oakwell Ltd has always prepared accounts to 31 March. It manufactures components at a single site.

933 words, about 5 min 4

Harlow Property Ltd - option to tax, partial exemption and a nursery tenant

Harlow Property Ltd has been VAT-registered for twelve years. In the year to 31 March 2025 it makes these supplies: rent from a retail unit let to a VAT-registered high-street retailer, £60,000 a year, with no option to tax exercised; rent from a dental surgery let to a partnership of dentists, £40,000 a year, on which Harlow exercised an option to tax five years ago; and the sale of two newly built houses for £250,000 each.

979 words, about 5 min 5

Ravi - twelve years of undeclared offshore interest and an instruction to lie

Ravi is 58, was born in the UK and has always been UK resident and domiciled. He is a higher-rate taxpayer with employment income of £85,000 a year.

960 words, about 5 min