ICAN Advanced Taxation Notes
Complex tax planning and compliance for companies, groups and individuals. This course follows the ICAN syllabus in 37 topics. All 37 are published, each with detailed notes, worked examples, exam tips and ICAN-style practice questions.
Topics in ICAN Advanced Taxation
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About ICAN Advanced Taxation Notes
These are the 37 Advanced Taxation topics, in teaching order, across 7 syllabus sections. The first note is “National tax policy” and the last is “Withholding tax in Nigeria”. Reading them all takes about 8 hours. At an hour a day, that is about 8 days.
What you will learn
- Explain how tax is administered and enforced (5% of marks)
- Compute tax for companies and on investment income (35% of marks)
- Apply double tax relief, transfer pricing and the other international tax rules (20% of marks)
- Discuss current issues and emerging trends in taxation (10% of marks)
- Plan and manage tax within the law (10% of marks)
- Compute tax for oil, gas and other extractive businesses, including petroleum tax (20% of marks)
- Revise rates and rules across the syllabus in one place
What ICAN asks most
These topics came up most often in the Pathfinder past questions mapped to these notes. A question that covers several topics counts for each one. Start here if you are short on time.
- Assessable profit, total profit and the company tax computation 11 questions
- Chargeable gains 10 questions
- Hydrocarbon tax and companies income tax of petroleum companies 9 questions
- Tax incentives and free trade zones 7 questions
- Tax treaties and double taxation relief 5 questions
Frequently asked Questions about Advanced Taxation
What is ICAN Advanced Taxation?
Complex tax planning and compliance for companies, groups and individuals. It is a Professional level paper.
Are the Advanced Taxation notes free?
Yes. All 37 topics are free to read online. You pay only to keep them as PDF and Word, which come in the course pack with the full question bank and marking guides.
Does it cover the Nigeria Tax Act 2025 and petroleum taxation?
Yes. The Nigeria Tax Act 2025 runs through many topics. Taxation of companies and investment income carries 35% of marks, and extractive industries, including petroleum taxation, carries 20%.
How many topics are in Advanced Taxation?
There are 37 topics in 7 syllabus sections, in teaching order. Each has a summary, worked examples, exam tips and practice questions.
Which section carries the most marks in Advanced Taxation?
Taxation of companies and investment income is the biggest section, at 35% of marks. Start there, but do not skip the rest. Any section can be examined.
Can I practise with past questions?
Yes. Every topic has ICAN-style practice questions with marking guides. Where past ICAN questions exist, a Pathfinder section lists them by diet and year, so you can try the real thing.
What mark do I need to pass Advanced Taxation?
ICAN papers are normally passed with 50%. Confirm the current rule on the official ICAN portal, because the Institute can change it.
Are the notes up to date?
They follow the ICAN Professional level syllabus, so they are the same for every diet. Found a mistake? Tap Tell us on any topic and we will check it.
Are these notes from ICAN?
No. Accountants.ng is independent of ICAN. ICAN publishes the official syllabus, study text and past papers, so use our notes alongside them.
How do I study Advanced Taxation without getting overwhelmed?
Take one topic at a time. Read it, try the practice questions, then check the marking guide. Move through the sections in order, and give extra time to the sections with more marks.