Technical articles

Corporation tax
Relevant to those sitting FTX–UK  in June and December 2024
This article is written to assist candidates in attempting and hopefully succeeding in the 15-mark corporation tax question in section B of the FTX-UK exam.

Finance Act 2023
Relevant to those sitting FTX–UK in June and December 2024
This article summarises the changes made by the UK Finance Act 2023.

Finance Act 2024 (PDF, 130KB)
Relevant to those sitting FTX–UK in June and December 2025
This article summarises the changes made by the UK Finance Act 2024.

Tax administration
Relevant to FTX-MYS
This article is relevant for candidates preparing for the FTX-MYS Foundations in Taxation exam. It addresses the income tax administrative provisions for individuals and companies, with a focus on areas which are frequently examined. The article is based on prevailing laws as at 31 March 2022.

Transitioning into sales tax and service tax – clarifying the confusion
Relevant to FTX-MYS
The article is relevant for candidates preparing for FTX-MYS Foundations in Taxation as well as providing a good foundational read for candidates taking the TX-MYS and ATX-MYS exams. The article is based on prevailing laws as at 31 March 2019.

How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks.

Computer-based exams
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA's current CBEs, and looks at the different types of questions.

Five steps to multiple-choice success
A five-step approach to answering multiple-choice questions.