The topics candidates find hardest, one sheet each.

Tax

Tax: the numbers and the map

Every 2026/27 figure from the eight tax sheets in one table, and which taxes bite on which deal.

Income tax · worked example

Bands and rates by type of income, the allowances, the seven steps, and a worked sole-trader example.

Inheritance tax · worked example

The six-step death estate calculation, lifetime gifts (PETs and CLTs), taper relief, exemptions, and who pays and when, with a worked estate.

Capital gains tax and its reliefs · worked example

Is it taxed, which relief applies, working out the gain, private residence relief, and the order for the tax.

Corporation tax · worked example

The five-step computation, marginal relief, losses, paying and filing, and getting money out of the company.

VAT for businesses

Is VAT charged, zero-rated v exempt, output less input, the registration tests, invoices and returns.

Stamp duty land tax (SDLT) · worked example

Slice-by-slice rates, which rates apply, the surcharges, and leases and filing, with six worked purchases.

Land transaction tax (LTT) · worked example

The Welsh tables, a four-step method, and LTT and SDLT side by side, with worked purchases.

VAT on property · worked example

Is there VAT on this deal in four steps, zero-rated v exempt, and the option to tax, with six worked deals.

Property & Land

Plus SDLT, LTT and VAT on property from the Tax bundle.

Registered land and overriding interests

The three parts of the register, notices and restrictions, overreaching, and the three overriding interests.

Freehold covenants

Positive or restrictive, who can sue whom, when the burden and the benefit pass, and the ways round the rules.

Leases

Lease or licence, legal or equitable, who's bound by the covenants before and after 1996, and assignment and consent.

Easements

What can be an easement, how one is created (express, implied, prescription), and when a buyer is bound.

Co-ownership · worked example

Joint tenancy v tenancy in common, severance, disputes under TLATA, and bankruptcy.

Conveyancing start to finish · worked example

Every stage by seller, buyer and lender, the key time limits, searches and exchange, with a purchase followed date by date.

Completion deadlines and late completion · worked example

Compensation, notice to complete, rescission and the other remedies, with a worked calculation.

Landlord's remedies for breach · worked example

Debt, CRAR, damages, self-help, forfeiture step by step, and how a lease ends.

Business tenancies: the 1954 Act · worked example

Who's protected, contracting out, s 25 notices and s 26 requests, the court deadline, the grounds, and compensation.

Dispute Resolution

Limitation periods

Every limitation period and when time starts, what postpones, restarts or disapplies it, and when a claim is brought.

Issuing and serving a claim · worked example

The four-month timeline, where and how to serve, deemed service dates, and what to do when service goes wrong.

Responding to a claim and default judgment

The defendant's deadlines and options, getting default judgment, and setting it aside.

Interim applications

Making an application, then summary judgment, interim payments and interim injunctions.

Part 36 offers

What an offer must contain, accepting, changing and withdrawing, and the costs consequences at trial.

Track allocation · worked examples

The four tracks side by side, a which-track flowchart, and how the court values and reallocates a claim.

Case management

The overriding objective, directions to trial on the fast and multi-tracks, a typical fast track timetable, and changing the timetable.

Sanctions, relief and costs budgets

A missed-deadline flowchart, the Denton test for relief, unless orders, and costs budgets and costs management orders.