May 2025 Past Exam Papers, Scripts & Suggested Answers

May 2025 Examiners' Report


Exam paper

Advanced Technical Taxation of Larger Companies and Groups

Suggested Answers

Advanced Technical TOLCG Suggested Answers

Candidate scripts

Advanced Technical TOLCG candidate script 50-60

Advanced Technical TOLCG candidate script 60-70

Advanced Technical TOLCG candidate script 70+


Exam paper

Advanced Technical Inheritance Tax, Trusts & Estates

Suggested Answers

Advanced Technical IHT Suggested Answers

Candidate scripts

Advanced Technical IHT candidate script 40-50

Advanced Technical IHT candidate script 50-60

Advanced Technical IHT candidate script 60-70

Advanced Technical IHT candidate script 70+


Exam paper

Advanced Technical Individuals

Suggested Answers

Advanced Technical Individuals Suggested Answers

Candidate scripts

Advanced Technical Individuals candidate script 40-50

Advanced Technical Individuals candidate script 50-60

Advanced Technical Individuals candidate script 60-70

Advanced Technical Individuals candidate script 70+


Exam paper

Advanced Technical Taxation of Owner-Managed Businesses

There was a typographical error on the May 2025 Advanced Technical Owner-Managed Businesses paper. The paper reproduced here corrects the error (amending the date from 15 April to 5 April). Candidates sitting the examination have not been disadvantaged by the error which has been addressed during the post-examination process.

Suggested Answers

Advanced Technical OMB Suggested Answers

Candidate scripts

Advanced Technical OMB candidate script 40-50

Advanced Technical OMB candidate script 50-60

Advanced Technical OMB candidate script 60-70

Advanced Technical OMB candidate script 70+


Exam paper

Advanced Technical Domestic Indirect Taxation

Suggested Answers

Advanced Technical Domestic Indirect Taxation suggested answers

Candidate scripts

Advanced Technical Domestic Indirect Taxation candidate script 40-50

Advanced Technical Domestic Indirect Taxation candidate script 50-60

Advanced Technical Domestic Indirect Taxation candidate script 60-70


Exam paper

Advanced Technical Cross Border and Environmental Taxes

Suggested Answers

Advanced Technical Cross Border and Environmental Taxes suggested answers

Candidate scripts

Advanced Technical Cross Border and Environmental Taxes candidate script 40-50

Advanced Technical Cross Border and Environmental Taxes candidate script 50-60

Advanced Technical Cross Border and Environmental Taxes candidate script 60-70

Advanced Technical Cross Border and Environmental Taxes candidate script 70+


Exam paper

Advanced Technical Human Capital Taxes

Suggested Answers

Advanced Technical Human Capital Taxes suggested answers

Candidate scripts

Advanced Technical Human Capital Taxes candidate script 40-50

Advanced Technical Human Capital Taxes candidate script 50-60

Advanced Technical Human Capital Taxes candidate script 60-70

Advanced Technical Human Capital Taxes candidate script 70+


Exam paper

APS Owner-Managed Businesses

Suggested Answers

APS Owner-Managed Businesses Suggested Answers

APS Owner-Managed Businesses Assessment Topic Narrative

Candidate scripts

APS Owner-Managed Businesses candidate script 3 IA & 3 RA


Exam paper

APS Inheritance Tax, Trusts & Estates

Suggested Answers

APS Inheritance Tax, Trusts & Estates Suggested Answers

APS Inheritance Tax, Trusts & Estates Assessment Topic Narrative

Candidate scripts

APS Inheritance Tax, Trusts & Estates candidate script 2 IA & 2 RA

APS Inheritance Tax, Trusts & Estates candidate script 3 IA & 3 RA


Exam paper

APS Taxation of Larger Companies and Groups

Suggested Answers

APS Taxation of Larger Companies and Groups Suggested Answers

APS Taxation of Larger Companies and Groups Assessment Topic Narrative

Candidate scripts

APS TOLCG candidate script 2 IA & 2 RA

APS TOLCG candidate script 3 IA & 3 RA

APS TOLCG candidate script 4 IA & 3 RA


Exam paper

APS Taxation of Individuals

Suggested Answers

APS Taxation of Individuals Suggested Answers

APS Taxation of Individuals Assessment Topic Narrative

Candidate scripts

APS Taxation of Individuals candidate script 2 IA & 2 RA

APS Taxation of Individuals candidate script 3 IA & 3 RA

APS Taxation of Individuals candidate script 4 IA & 4 RA


Exam paper

APS VAT and Other Indirect Taxes

Suggested Answers

APS VAT and Other Indirect Taxes Suggested Answers

APS VAT and Other Indirect Taxes Assessment Topic Narrative

Candidate scripts

APS VAT and Other Indirect Taxes candidate script 2 IA & 2 RA

APS VAT and Other Indirect Taxes candidate script 3 IA & 3 RA

APS VAT and Other Indirect Taxes candidate script 4 IA & 4 RA


Exam paper

Awareness

Suggested Answers

Awareness Module A VAT Suggested Answers

Awareness Module B IHTTE Suggested Answers

Awareness Module C CT Suggested Answers

Awareness Module D Individuals Suggested Answers

Awareness Module E Taxation of Unincorporated Businesses Suggested Answers

Candidate scripts

Awareness modules ACE candidate script fail

Awareness modules ABD candidate script pass

Awareness modules ACE candidate script pass

Awareness modules ABC candidate script high pass

Awareness modules ABD candidate script high pass

Awareness modules ACE candidate script high pass