ACCA TX-UK study materials
ACCA TX-UK study resources

ACCA TX-UK case studies

ACCA TX-UK · Put your knowledge to work in context.

ACCA Taxation (TX) is a Fundamentals-level exam in the ACCA Qualification. ACCA describes it as developing "knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies." It suits students who have completed the earlier Fundamentals exams and are moving into applied technical material, and it is also relevant to finance professionals who need working knowledge of UK tax computations. TX is offered in a number of national variants, including a United Kingdom version (TX-UK); the syllabus and study guide is published per region, so candidates should always study the version matching the variant they will sit. Because tax rules change, the syllabus content is tied to the tax year examined, and the published syllabus and study guide is the authoritative statement of what can be assessed in any session. The ACCA TX-UK case studies are 4 cases and about 2,462 words.

1

The Director's Dividend and the £100,000 Trap

Priya is a sole director and 100% shareholder of a personal service company. For 2024/25 she has already taken a salary of £12,570 (fully covered by the employer's and employee's NI thresholds and her personal allowance) and dividends of £30,000.

640 words, about 3 min
2

Share Matching on a Disposal After a Rights Issue

Marcus has been buying and selling shares in Kestrel plc, a quoted company, over several years. He holds 4,000 shares bought in 2010 at £3.20 each.

578 words, about 3 min
3

Associated Companies and the Marginal Rate Cliff

Delta Ltd is a UK-resident trading company with a 31 March year end. For the year ended 31 March 2025 it has augmented profits of £180,000.

654 words, about 3 min
4

The Builder, the Reverse Charge and the Option to Tax

Harrow & Stone Ltd is a VAT-registered building contractor, not in a VAT group, which has made a valid option to tax on a commercial warehouse it owns. It is contracted by a VAT-registered property developer to carry out £240,000 (net) of construction services on that warehouse; the developer will on-charge the completed building.

590 words, about 3 min