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Tax Law Practice Exam

Practice Tax Law exam questions covering core doctrines, issue spotting, applied analysis, and exam-ready explanations.

Open free questions

Open the free questions first, then return for cases, flashcards, and the study map.

Free questions

Total questions

Real exam questions

70%

Pass mark

Recommended study path

A practical sequence that moves from issue maps to questions, cases, and IRAC planning.

115 min plan

120 min

Map the issues and elements

Start with income tax: charging, computation, and reliefs and turn each coverage area into an issue checklist.

230 min

Attempt the free diagnostic quiz

Use the first score to identify weak topics before reading long notes.

335 min

Brief leading authorities

For each case, capture facts, issue, rule, reasoning, exam use, and current-law status.

430 min

Draft an IRAC answer plan

Use capital gains tax: disposals, exemptions, and reliefs to practise issue spotting, authority selection, and balanced conclusions.

Syllabus coverage

01. Income Tax: Charging, Computation, and Reliefs

Scope of income tax and residence/domicile rules

Taxable income from employment, trading, and property

Allowable deductions and reliefs (including personal allowances)

Tax rates and computation of liability

Tax-efficient investments and reliefs (EIS, SEIS, VCTs)

02. Capital Gains Tax: Disposals, Exemptions, and Reliefs

Definition of chargeable assets and disposal events

Computation of gains and allowable costs

Exemptions and reliefs (private residence, business asset disposal relief)

Hold-over and roll-over relief provisions

Interaction with other taxes and anti-avoidance rules

03. Corporation Tax: Computation, Groups, and Distributions

Scope of corporation tax and residence of companies

Tax-adjusted trading profits and loan relationship rules

Company distributions and dividend taxation

Group relief, consortium relief, and intra-group transfers

Close companies and anti-avoidance provisions

04. Value Added Tax: Supplies, Input Tax, and Administration

Taxable persons and the scope of VAT

Classification of supplies: standard, reduced, zero-rated, and exempt

Input tax recovery and partial exemption methods

Time of supply and VAT accounting

Cross-border transactions and place of supply rules

05. Inheritance Tax: Chargeable Transfers, Valuation, and Reliefs

Charge to inheritance tax on death and lifetime transfers

Valuation of assets and the estate at death

Exemptions and reliefs (spouse, charity, business, agricultural)

Interaction with capital gains tax and income tax

Tax planning and anti-avoidance provisions

06. Tax Administration, Appeals, and Dispute Resolution

HMRC powers: information, enquiry, and assessment

Tax returns, record-keeping, and filing obligations

Penalties for non-compliance and interest on tax

Taxpayer appeals to the First-tier Tribunal and Upper Tribunal

Alternative dispute resolution and judicial review

DOTAS and anti-avoidance schemes

Jurisdiction lens

England & WalesPrimary

Primary launch focus for legal study notes, case summaries, and citation guidance.

Common law comparison

Comparison notes highlight where common-law reasoning differs by jurisdiction.

United States

Useful for bar-style multiple choice and federal/state contrast notes where reviewed.

Trust metadata

Reviewed by: LawConquer AI content review - Exam content generation pipeline
Last reviewed: 2026-06-03
Confidence note: Generated from public syllabus and current-law guardrails; verify jurisdiction-specific changes before relying on local rules

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