ACCA TX-UK Examiner’s Report — What Top Scorers Do Differently скачать в хорошем качестве

ACCA TX-UK Examiner’s Report — What Top Scorers Do Differently

In this video, we unpack the official ACCA Taxation (TX-UK) Examiner’s Report from the September–December 2025 exam sitting. If you’re preparing for TX-UK or want to understand exactly where students gain and lose marks, this is your direct insight from the examiner. 🎯 What You’ll Learn: From Section A — objective test areas covering core technical understanding: • Computing corporation tax liability correctly, including marginal relief and time apportionment • Applying inheritance tax exemptions - annual exemption, marriage gifts, and normal expenditure out of income • Understanding tax appeal procedures and when cases go directly to the Tribunal • Identifying conditions and eligibility for VAT special schemes (Annual Accounting and Flat Rate) From Section B — applied tax scenarios and calculation accuracy: • Calculating capital gains tax with Business Asset Disposal Relief (BADR) and annual exempt amount • Applying private residence relief, including deemed occupation periods • Share reorganisations and takeovers allocating cost correctly between cash and shares received • Part disposals of land, correct apportionment of allowable expenditure • Disposal of wasting assets and copyrights, adjusting cost for remaining life From Section C — constructed response (higher-skills, mark-scoring section): • Understanding timing of disposals and tax payment due dates (not just tax rates) • Dividend income taxation and marginal tax impact across tax years • Payments on account - calculation, due dates, and when reductions are allowed • Badges of trade - distinguishing trading vs non-trading activity • Converting cash basis to accruals basis trading profit • Income tax computation - pensions, reliefs, and correct treatment of donations • Corporation tax adjustments - capital allowances, structures & buildings allowance, and interest accruals • Group relief and chargeable gains groups, understanding eligibility and elections 💡 Key Takeaways: • Many errors come from misreading requirements, always read carefully before calculating • Time apportionment, relief allocation, and cost attribution must be precise • Know not just the rules, but when and how they apply in context • Use structured workings and clearly show adjustments • Pay attention to dates, they can affect both tax liability and payment timing • Understand relief interaction (BADR, AEA, PAYE, group relief, etc.) • Question practice is essential for speed and accuracy Why Learn with Learnsignal? Learnsignal is an ACCA Approved Learning Partner supporting thousands of students with concise, expert-led lessons, exam-style practice questions, and full strategic exam preparation. Our focus? Not just passing, understanding. 👉 Start learning with Learnsignal today #ACCA #TaxationUK #TXUK #Learnsignal #ExaminerReport #CapitalGainsTax #CorporationTax #VAT #IncomeTax #ACCAExamTips #ACCAStudents