United Kingdom option

This module covers areas such as UK CFC legislation, double tax relief, thin capitalisation, reorganisations, transfer pricing, application of corporation tax to cross-border situations and anti-avoidance provisions. Please see the syllabus for full details.

The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of two questions worth 20 marks each, of which candidates are required to answer one. Part C consists of five questions worth 15 marks each, of which candidates are required to answer any two.

This exam is currently offered in the June and December ADIT exam sessions.

Quick links

You can find the full list of examinable topics for the United Kingdom option module in the ADIT syllabus.

You can also download past papers for this and other ADIT exams, together with suggested solutions and examples of successful candidate scripts.

Tuition for this and other ADIT modules is available via a selection of course providers around the world.