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Restrictions for trading losses in companies 

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Restrictions for trading losses in companies 

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Read the ACCA Technical Article: 'Key changes in Finance Act 2024 and their implications for tax practice' (available on the ACCA website). Make notes on the three changes you consider most significant and be prepared to discuss in the next session.

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Technical articles related to the ACCA Taxation (TX) examination.

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ACCA ATX Updates for FA2024 material 15_7_2025

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ATX - FA2024 Booklet - Impact on your exams

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Corporation Tax Group - Assessment and Feedback question

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Corporation Tax Group - Assessment and Feedback question

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Only attempt after completing chapters 1-4

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ATX FA2024 Assessment and feedback question

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ACCA Advanced Taxation chapter one Study Text questions

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ACCA Advanced Taxation chapter two Study Text questions

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ACCA Advanced Taxation chapter three Study Text questions

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ACCA Advanced Taxation chapter four Study Text questions

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Only attempt after completing chapters 1-12

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Property companies - investment or trading ?

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Property companies - investment or trading ?

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Property companies - investment or trading

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ATX - Corporation tax on a page - FA2024

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ATX - Corporation tax losses on a page - FA2024

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ATX - Group corporation tax on a page - FA2024

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ATX - Corporation tax - overseas aspects on a page - FA2024

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Selling a company - Shares or Trade and Assets

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Selling a company - Shares or Trade and Assets

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ATX - Selling a company on a page - FA2024

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ACCA Advanced Taxation chapter five Study Text questions

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ACCA Advanced Taxation chapter six Study Text questions

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ATX - Capital gains tax on a page - FA2024