Demonstrate mastery of all major taxes across individuals, partnerships, companies and trusts — and their interaction in complex, unstructured practical scenarios.
Advanced Taxation Practice is the integration paper — it draws together all the taxes studied across the CITG qualification and requires candidates to compute and advise on their interaction in complex, multi-tax scenarios. Unlike earlier computation papers, Advanced Taxation Practice presents unstructured problems where candidates must identify the relevant taxes, structure the analysis, and present advice. The paper includes oil and gas taxation, insurance company taxation, the tax treatment of hedging and rollover relief, and the application of case law to practical problems. Answers must be in professional advisory format.
Complex computations for individuals with multiple sources of income, partnerships, companies, and trusts.
Integrated application of petroleum income tax, mineral royalties, and ring fence rules to realistic extractive industry scenarios.
Valuation of assets and gifts, computation of tax, interaction with income tax, exemptions, and reliefs.
Correct application of rates to imports, locally produced goods, and services — including mixed supply analysis.
Short-term insurance, life insurance, reserve for unexpired risks, and the specific rules for insurance company taxation.
Tax implications of accounting basis choice; prepayments, claim of right, long-term contracts, trading stock.
Hedging, rollover reliefs, collateral benefits, profit stripping, and dividend stripping — tax treatment and advisory.
Applying key statutory provisions and decided cases to resolve practical tax disputes and advisory questions.
Read the question carefully before starting. Advanced Taxation Practice questions are deliberately unstructured — part of the challenge is identifying which taxes apply and in what order. Structure your answer clearly before writing anything.
Chartered Tax Practitioner (CTP)
Tax Partner
Senior Tax Manager
Head of Tax (Corporation)
Senior Revenue Officer
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