ADIT International Tax Exam Guidance

At Extratax Training, we’re here to support you with guidance for your ADIT exams.

Each week in ADITextrathe blog for ADIT candidates – we discuss the topics covered in our online ADIT courses and share free video content. Find ADIT exam resources for Principles of International Tax, Transfer Pricing, UK & US Tax classes. 

Read on to find out about the topics covered in this week’s online classes. The spotlight is on Principles of International Taxation and you can watch a discussion on Thin Capitalisation. If you missed any earlier editions of ADITextra, you’ll find them here.


1. Transfer Pricing

In the final transfer pricing tuition class of the semester, James (Jimmy) Ryan discussed:

  • E-commerce

  • Public Affairs 

  • Business Decisions

  • Management Incentives

  • Customs Duties


Having completed the tuition element of the course, our students are now sitting their mock exam. The feedback and guidance from Jimmy on their mock exam papers will be invaluable.


You can now book for the December 2021 Transfer Pricing course, with the benefit of an attractive early bird booking offer!


2. Principles of International Tax

Wednesday saw the final Principles of International Taxation tuition class, with Jimmy looking at:

  • Thin Capitalisation

  • Taxation and International Human Rights Instruments

  • Indirect Taxes and International Taxation

  • Cross-Border Mergers


You can watch part of the discussion on Thin Cap in the Spotlight section below.


It’s also mock exam time for the Principles of International Taxation students. If you regularly read this blog, you’ll know how often we stress the importance of attempting past paper questions. At this stage, you should be working on them under exam conditions, sticking to the time you’ll have in the exam. You should type all of your answers to get a realistic idea of how much you can write in the time allowed.


You can now book for the December 2021 course for Principles of International Taxation, taking advantage of an attractive early bird booking offer!



3. UK Tax

On Thursday, we had a guest lecturer to share her expertise of Inheritance Tax (IHT) and trusts, including offshore trusts. This is a complex area, particularly challenging if your background is in corporate tax or you’re unfamiliar with the UK tax system.


To successfully answer a question on this topic in your exam, you should know the answers to these questions:

  • What is IHT and when does it apply?

  • How does domicile and deemed domicile status impact on UK IHT?

  • What is the spousal exemption, and how does it apply where one party is UK domiciled and the other is non-dom?

  • How do the Gifts with Reservation of Benefits rules operate?

  • What are the tax implications on setting up, running and making distributions from a trust?

  • What happens if a trust is ‘settlor-interested’?

  • How relevant anti-avoidance provisions, e.g. transfer of asses abroad, apply?

  • What are the benefits of offshore trusts?


ADIT Guidance – UK Tax

Interested in benefitting from our UK Tax expertise? Then sign up for our new online distance learning course, with introductory pricing available!


The online distance learning course for Module 2.09 includes:

  • Tutor support from Catriona – contact her directly from an app in the study materials

  • Mock exam with tailored feedback



If you’d like to benefit from our live classes, click here to find out about our online study course for the December 2021 exams.


4. US Tax

Ishali Patel returned on Thursday for the US Tax course looking at:

  • Federal Estate Tax:

    • Domicile of individuals

    • Situs of assets

    • Transfers to non-resident alien beneficiaries

    • Relief of double taxation: estate tax treaties

  • Federal Gift Tax:

    • US persons and non-resident aliens

    • Situs of assets for gift tax purposes

    • Transfers to non-resident aliens

  • Foreign Trusts:

    • Grantor trust rules

    • Non-grantor trusts and accumulated income


We’re excited about Robert Misey joining us as a guest lecturer on the US Tax course for the next two weeks. Rob is a US tax attorney focusing on international taxation, M&A structures, transfer pricing strategies, and inbound and outbound planning for multinationals. He’s also an author of an essential reading book from the syllabus – Schadewald, M. and Misey, R. ‘Practical Guide to US Taxation of International Transactions’.


If you would like to express your interest in joining us for the next ADIT US Tax exam sitting for Module 2.10 in June 2022, please email us at


5. Spotlight on Thin Capitalisation

Each week, we put the spotlight on a topic covered in one of our classes and offer you ADIT guidance. This time, let’s look at Thin Capitalisation. The video was taken from this week’s Principles of International Taxation class, but it’s equally relevant for the Transfer Pricing paper.


Watch & Learn

Watch part of this week’s Principles of International Taxation course for an overview of  ‘Thin Capitalisation‘.


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