Accordingly, there is a need to set out the rules that may be examined and those areas where knowledge is not required. This article has been written because the taxation of trusts and the transfers of assets to and from trustees is a complicated area of the UK tax system.
Candidates sitting ATX-UK after 31 March 2024 should refer to the Finance Act 2023 version of this article (to be published on the ACCA website in 2024). It is relevant for candidates sitting the ATX-UK exam in the period 1 June 2023 to 31 March 2024. This is the Finance Act 2022 version of this article.
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