Why do the UK tax pilot papers use tax questions relating to 2006-07?
The question papers and solutions published on the ACCA website appear as they did when the exams were actually set. This is clearly stated on the website at the top of the page where the past papers are found. The pilot paper and past papers have not been updated for any changes in legislation or standards, nor any syllabus or question amendments. Thus, they must be used with caution when preparing for current examinations. The UK pilot papers were based on the Finance Act 2006 (which relates to the tax year 2006-07), since this is when the pilot papers were written, and they are indicative of the level of difficulty and the style of questions that can come up in an exam. This also applies to the tax variant papers, although these will have been based on the legislation for that country at the time they were written. Updated versions of the questions and solutions, where relevant, can be obtained by purchasing an Exam kit or Practise and Revision kit from one of ACCA’s Approved Learni
