Advanced Taxation（ATX）の概要

ここでは、ACCA試験のProfessional Module選択科目のうち、Advanced Taxation（ATX）の概要について説明します。

ACCAでは、各科目についてシラバスを発行しており、シラバスに試験の目的や求められる能力、試験範囲が記載されています。TXで扱われる税法等は国によって内容が異なります。ACCAでは、イギリス、キプロス、香港、アイルランド、マルタ、マレーシア、シンガポール、南アフリカから選択することができます。全文は、英語になりますが、こちらから国を選択してダウンロードができます。

ここでは、イギリス版のシラバスを参照して説明します。

ATXの目的

個人や企業における財務判断や各種状況における主要な税務の影響について助言を行うための知識、技術、判断を適用できる能力を習得することがATX試験の目的になります。

シラバスの6. Overall aim of the syllabusより意訳

ATXで求められる能力

• イギリスの税務システムについての深い知識と理解を適用できる。
• 各種状況や行動指針に際して税金の影響を識別し、評価できる。
• 標準的な税務プランニングを使用し、繰延税金負債の最小化に関するアドバイスを提供できる。
• クライアント、イギリス歳入税関庁や他の専門家と適切にコミュニケーションできる。

シラバスの7. Main capabilitiesより意訳

ATXの試験構成

ATXは3時間15分の試験となります。

Section A

• 1問（各35点）のCase study questions
• 1問（各25点）のCase study questions

Section B

• 2問（各20点）のScenario based questions

一つ以上の税目に関する計算問題及び記述問題が出題されます。

なお、税率や各種手当、名税項目などは問題にて提示されます。

シラバスの9. Approach to examining the syllabusより意訳

ATXの試験範囲

A. Knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes.

1. Income and income tax liabilities in situations involving further overseas aspects and in relation to trusts, and the application of additional exemptions and reliefs.
2. Chargeable gains and capital gains tax liabilities in situations involving further overseas aspects and in relation to closely related persons and trusts, and the application of additional exemptions and reliefs.
3. Inheritance tax in situations involving further aspects of the scope of the tax and the calculation of the liabilities arising, the principles of valuation and the reliefs available, transfers of property to and from trusts, overseas aspects and further aspects of administration.
4. Corporation tax liabilities in situations involving overseas and further group aspects and in relation to special types of company, and the application of additional exemptions and reliefs.
5. Stamp taxes
6. Value added tax, tax administration and the UK tax system

B. The impact of relevant taxes on various situations and courses of action, including the interaction of taxes.

1. Taxes applicable to a given situation or course of action and their impact.
2. Alternative ways of achieving personal or business outcomes may lead to different tax consequences.
3. Taxation effects of the financial decisions made by businesses (corporate and unincorporated) and by individuals.
4. Tax advantages and/or disadvantages of alternative courses of action.
5. Statutory obligations imposed in a given situation, including any time limits for action and the implications of non-compliance.

C. Minimising and/or deferring tax liabilities by the use of standard tax planning measures

1. Types of investment and other expenditure that will result in a reduction in tax liabilities for an individual and/or a business.
2. Legitimate tax planning measures, by which the tax liabilities arising from a particular situation or course of action can be mitigated.
3. The appropriateness of such investment, expenditure or measures, given a particular taxpayer’s circumstances or stated objectives.
4. The mitigation of tax in the manner recommended, by reference to numerical analysis and/or reasoned argument.
5. Ethical and professional issues arising from the giving of tax planning advice.
6. Current issues in taxation.

D. Communicating with clients, HM Revenue and Customs and other professionals

1. Communication of advice, recommendations and information in the required format.
2. Presentation of written information, in language appropriate to the purpose of the communication and the intended recipient.
3. Conclusions reached with relevant supporting computations.
4. Assumptions made or limitations in the analysis provided, together with any inadequacies in the information available and/or additional information required to provide a fuller analysis.
5. Other non-tax factors that should be considered.

ATXの関連科目