How ADIT's syllabus changed in 2024: A MojiTax Perspective

Feb 1


In 2024, the ADIT syllabus experienced notable revisions, marking a significant shift in the landscape of international tax education. MojiTax, as an ADIT course provider, offers an independent analysis of these changes, especially those relevant for our courses available for the June 2024 ADIT exam.


Module-by-Module Analysis

Principles of International Taxation
  • Changes: None
  • What we think: The consistent syllabus suggests a stable international tax framework, maintaining relevance and applicability in the current global tax environment
Transfer Pricing
  • Changes: Minor update in the section on Permanent Establishments (PEs), specifically on Article 5 under the OECD and UN Models.
  • What we think: This module remained consistent between 2023 and 2024, indicating a stable international tax framework that the Chartered Institute of Taxation deemed comprehensive and relevant for current practices.
EU VAT 
  • Changes: None
  • What we think: The unchanged syllabus for EU VAT suggests that the VAT framework within the EU remained relatively stable over the year. This stability is crucial for businesses operating across EU borders, ensuring continuity and predictability in VAT-related matters.
Energy Resources
  • Changes: Adjustments in topics related to decommissioning of assets, and tax policy considerations of climate change, including carbon taxation and emissions trading schemes.
  • What we think: These changes are indicative of the growing emphasis on environmental sustainability in taxation. They also align with global initiatives to combat climate change and the increasing role of tax policies in environmental stewardship.
United Kingdom
  • Changes: Removal of the impact of EU law, updates in the UK double tax treaty network, and new topics like Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT).
  • What we think: The changes in this module, are likely a response to the ongoing post-Brexit adjustments. The addition of topics like Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) indicates an evolving tax landscape in the UK, requiring updated knowledge and skills for tax professionals.
Banking
  • Changes: There were significant changes in the 2024 ADIT Banking module, like a heightened focus on international tax issues, specifically addressing anti-avoidance legislation, financial instruments, and cryptoassets, in line with global tax developments.
  • What we think: The changes in the ADIT Banking module syllabus for 2024 can be understood in the context of significant developments in international tax regulations and the increasing complexity of the global financial landscape.


These changes underscore the Chartered Institute of Taxation's commitment to providing a curriculum that keeps pace with the latest developments in international taxation.

We at MojiTax have adapted our course materials to align with these updates. To learn more about how we're accommodating the revised ADIT syllabus, read our blog post "Updates to MojiTax ADIT Courses - What We Are Doing Differently in 2024."

Interested in International Taxation courses, visit mojitax.co.uk or contact us at [email protected].

Disclaimer: This review is an independent analysis by MojiTax and does not necessarily reflect the views of the Chartered Institute of Taxation (CIOT).
Created with