Study For Tax In Your Coffee Break

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!
Reorganisations can be a tricky area of the ACCA Advanced Taxation (ATX) exam, and it's a topic students have traditionally liked to avoid. Unfortunately, that's not really an option anymore!
In this episode, I'm breaking down two of the most commonly examined reorganisations: share-for-share exchanges, and share-for-undertaking three-party swaps.
We'll look at how they work, the tax implications for the companies and shareholders involved, and the important conditions for relief from CGT, stamp duty and VAT.
As always, it's about knowing your conditions, understanding how the reliefs work, and being ready to apply them in the exam.
Main Topics Covered in this Episode:
Share-for-Share Exchanges
Corporation Tax Group Loss Relief
Stamp Duty Relief on Share Exchanges
Share-for-Undertaking Three-Party Swaps
CGT Implications of Reorganisations
Capital Allowances on Transferred Assets
Stamp Duty and VAT Relief on Business Transfers

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.
To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).
Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Chapters:
(00:00) Introduction and Episode Sponsor
(00:25) Reorganisations in the ACCA ATX Exam
(01:11) Share-for-Share Exchanges
(01:37) CGT Relief and Qualifying Conditions
(03:02) Stamp Duty and Group Loss Relief
(04:01) Retirement Relief and Entrepreneur Relief
(05:06) Share-for-Undertaking Three-Party Swaps
(06:41) CGT Implications for Shareholders
(07:27) Tax Implications for the Original Company
(08:20) Capital Allowances on Transferred Assets
(08:43) Stamp Duty and VAT Relief
(09:35) Final Exam Advice

Mentioned in this episode:
Get your Audio Revision for the 2026 ACCA Exams

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!
Today we're looking at the examining team’s feedback from the June 2026 ATX exam sitting and, as always, there are plenty of lessons we can take from it for future exams.
We’ll look at where students performed well, where marks were being left behind, and why question practice is about much more than simply knowing the tax rules. There’s a particular focus this time on professional marks, commercial acumen and scepticism, as well as some very familiar problem areas including relief conditions, close companies, pensions and ethics.
The big message from the examiner is a simple one: know your conditions properly, read the scenario carefully, and practise past questions under exam conditions. And please, make sure you’re using the ACCA-approved Advanced Tax material when you’re preparing for this exam.
Resources Mentioned in the Episode:
IRL June 2026 Examiner's Report (ACCAGlobal.com)
Ep040 on Ethics (Spotify)

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.
To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).
Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Chapters:
(00:00) Intro to June 2026 ATX Examiner Feedback
(01:40) A Self-Study Success Story
(03:41) Professional Marks, Scepticism & Commercial Acumen
(04:45) Question 1: Liquidation, Reliefs & VAT
(07:52) Balancing Charges & Liquidation Calculations
(10:43) Entrepreneur Relief & Commercial Advice
(11:55) Pension Drawdown & PRSA Mistakes
(13:19) Ethics, Confidentiality & Revenue Refunds
(14:40) Question 2: CAT, CGT & Stamp Duty
(17:04) Non-Tax Issues & Scepticism Marks
(19:43) Question 3: Close Companies
(22:32) Final Lessons from the Examiner

Mentioned in this episode:
Get your Audio Revision for the 2026 ACCA Exams

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!
In this episode, I’m joined by Andrea Stanley, who recently completed her ACCA exams after a journey that included failed exams, knocks to her confidence and some very real anxiety around sitting them.
Andrea very generously shares what that experience was like, why exam technique and time management became so important for her, and how working on her mindset helped her move away from constantly expecting to fail.
We also talk about the support she received along the way, the value of doing mocks under proper time pressure, taking breaks instead of studying yourself into the ground, and why a failed exam absolutely does not mean you won’t get there.
It gets a little emotional towards the end — but I think Andrea’s story will be a very useful listen for anyone whose confidence has taken a knock during their ACCA journey.
And most importantly: if you’ve had a setback, keep going. Andrea did, and she got there.

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.
To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).
Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Chapters:
(00:00) Sponsor: Amicus Search and Recruitment
(00:27) Andrea’s ACCA Journey
(01:33) Exam Setbacks and Losing Confidence
(02:19) Time Management and Exam Technique
(03:09) When Everyone Believes in You Except You
(04:03) How Mindset Coaching Helped
(05:26) Becoming a Fully Qualified ACCA Accountant
(06:29) Advice for Students Dealing With Anxiety
(06:44) Taking Breaks and Practising Under Time Pressure
(07:10) Learning to Rise After Failure
(07:39) An Emotional End to Andrea’s Story

Mentioned in this episode:
Get your Audio Revision for the 2026 ACCA Exams

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!
In this episode, I’m joined by the brilliant Ben Wilson, AAA and SBL tutor, to talk about his ADHD diagnosis and the difference it has made to how he understands himself, his work and his students.
Ben shares what it was like to be diagnosed in his early 40s, how interest, motivation and dopamine affect the way he learns, and why forcing yourself through seven-hour study sessions may not be the best approach. We also discuss short study bursts, rewards, flexible learning and the importance of finding a tutor who can actually bring a subject to life.
It’s a very honest, practical and entertaining conversation about understanding how your own brain works, and using that knowledge to make studying, working and everyday life a little easier.
Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.
To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).
Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to https://amicus.ie/ and tell them that we sent you!
In this bite-sized episode of Study for Tax in your Coffee Break, I’m revisiting CGT Offset - a topic that often appears in exam questions and can easily catch students out on the details.
We walk through how CGT Offset works when a disponer pays Capital Gains Tax and the beneficiary has a CAT liability, along with the key rule that the offset only applies to the same transaction. I also explain why one beneficiary can’t use CGT paid on a different gift or inheritance, how the relief is capped at the CAT liability, and the important two-year clawback rule that students need to remember for exams.
If you’re preparing for tax exams and want a quick refresher on CGT offset in a clear and practical way, this episode is for you.
Main Topics Discussed in this Episode:
What CGT offset is and when it applies
The relationship between CGT and CAT liabilities
Why the offset only applies to the same transaction
Limits on claiming CGT offset
The two-year clawback rule

Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast.
To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026).
Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to https://www.mbpod.com/.
Mentioned in this episode:
Get your Audio Revision for the 2026 ACCA Exams