To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.
The UK Tax System
Income Tax Liabilities.
Corporation Tax Liabilities
National Insurance Contributions
Value Added Tax
The Obligations of Tax Payers and/or Their Agents
This is a three hour paper (with an additional 15 minutes reading time) and the pass mark is 50%.
The paper will consist of five questions, all of which will be compulsory.
The questions will be predominantly computational, although each question may contain written elements.
It is possible that an entirely written answer might be required.