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Legislation for ATT exams

Legislation for ATT exams

Hello just wondered if anyone has any recommendations for which legislation to buy for ATT? Also is it worth taking it to the exams given the time pressure? Thanks


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09th Mar 2012 09:52


I didn't use the legislation in ATT.  My opinion is that it will just waste your time, but others might disagree.  Perhaps it depends how well you know the legislation and how quickly you can find the answer you're looking for - but if you are studying ATT then the answer is probably that you don't know it that well!

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09th Mar 2012 09:58

I didn't use the legislation for my exams either!

I noticed people in the exams rifling through these massive tomes, and took at least one of them to the final exam I took. I didn't have time to look at the book when it came to it, and although these exams are tough, looking back on it, they only scratch the surface of the hundreds of different areas they cover.

I found the BPP manuals good enough to get me through, and I could at least understand them. I find it quite difficult to understand the legislation itself.

When you start the CTA exams, I believe you will have to get the books. So leave it until then!!

Good luck!

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By mumpin
to cheekychappy
09th Mar 2012 11:35

Tolley's Yellow/Orange tax handbooks...

Maybe its all changed since, but I sat ATT in 2001.

IR35 was just coming in and one question asked what the steps were when preparing a tax comp for an individual who was caught by IR35.

I just left that question to last and then went to the legislation (which describes what needs to be done, step by step) and pretty much summarised it.

Marks for old rope, I thought.

If you do decide to take something in then you really need to know your way about it beforehand, ie, which act is in which volume.

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By dreamcatcher
09th Mar 2012 11:50

They do come in handy

I sat and passed the ATT exams in 2006 and I personally found the legislation was useful.  For example I took the view why bother learning multiple penalty regimes in great detail and the IR35 calculation when if you know the where to find it in the legislation you can look it up in a few seconds.  I am sure there any plenty of other areas which this would apply to but these are the ones that stick in my mind.

As mumpin said it really is marks for old rope.  If you currently work in professional practice then you should be familiar with the legislation anyway so why not use it to pick up easy marks and concentrate your learning time elsewhere. 

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09th Mar 2012 12:16

Didn't bother!

Like thisistibi and moonbean, I didnt use the legislation in my ATT exams either.

I felt there was enough to do without shifting through the orange and yellow Tolley's handbooks (not to mention the bloomin inconvenience of carting them around to and from the exam).

Totally agree that they may well come in handy, but you would really need to know your way around them to stop wasting precious time.

Best of luck

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