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helenedutranois
helenedutranois Registered Posts: 2 New contributor 🐸
in Indirect Tax
I’m due to sit the Indirect Tax exam and I am puzzle by the fact that we still consider the UK part of the EU when we exited a year ago. Will there be questions about the EU or is the EU now considered overseas?

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  • sjtoomer
    sjtoomer Registered Posts: 63 Regular contributor ⭐
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    This is presumably because your AAT IDRX exam will be using the FA2020 (Finance Act 2020), when the UK was still an EU Member Country (when it was written), albeit in the transitional arrangements time-period prior to Brexit. It depends upon what version of the Finance Act you use. I believe that the AAT always examine you on the earlier version of the Finance Act than the legally current version.

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