TX（UK）课程是ACCA基础阶段唯一的一门税务科目，在整个ACCA课程体系中相对来说比较独立，和它直接相关的科目只有与业阶段的ATX（高级税务）。它涉及了英国的税法系统;各种税种的计算和管理，包括个体所得税，公司所得税，资本利得税，国民保险税，增值税，遗产税等等。
要想学好TX，可以多参考一下历年试题，除此之外，还可以多去参考一些考官发布的技术文章。以下就是帮各位学员整理的考官文章，希望帮大家尽快掌握英国税务。
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
This article summarises the changes made by the UK Finance Act 2018.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
You can expect to see exam questions that focus on higher skills. Typically, such a question will cover more than one syllabus area or more than one tax, bridging the gap between TX (UK) and ATX (UK).
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
Benefits feature regularly in the exam, and this article mainly covers those aspects of benefits that have been examined in previous sittings.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
This article looks at chargeable gains in either a personal or corporate context.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by are taxed.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
It is important that TX (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this article will prepare you for anything that could be set in the exam.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
The article considers the scope of inheritance tax, transfers of value, rates of tax and exemptions.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
The second of a two-part article covers the more difficult aspects of lifetime transfers, the calculation of the value of a person’s estate, and the payment of inheritance tax. It also includes an example of an exam standard question, plus a test of your understanding.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
Motor cars have featured in every TX (UK) exam paper that has been set to date, which is not surprising given that acquiring, running, or having the use of a motor car can have tax, corporation tax, value added tax (VAT) or national insurance contribution (NIC) implications.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
TX (UK) will always contain a minimum of 10 marks on value added tax (VAT). Among the areas discussed in the article are VAT registration and deregistration, and output and input VAT.
Relevant to those sitting TX (UK) in June, September or December 2019 or March 2020
The second of a two-part article covers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes, plus a test of your understanding.
Advice on attempting exam questions on adjustment of profit, with a working example of a question in a past exam.
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