Association of Taxation Technicians (ATT) Law CBE Practice Exam 2026 - Free Taxation Technician Practice Questions and Study Guide – All Questions

Browse all practice questions for the Association of Taxation Technicians (ATT) Law CBE Practice Exam. Search by topic, open any question and review its full explanation, then test yourself in the practice quiz.

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Understanding a contract of agency: how the principal and third parties interactWhich statement best describes a contract of agency?Understanding the key advantages of making a will and how it shapes your estateWhich of the following is an advantage of making a will?Understanding what qualifies as land in law and taxation: soil, airspace, buildings, and moreWhat components are encompassed by the term land?What makes a contract enforceable? The role of intention to create legal relationsWhich element requires both parties to intend legal consequences for enforceability?What personal representatives need to carry out their duties: a grant of probate explainedWhat must the personal representatives obtain from the court in order to carry out their duties?

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What powers do trustees have?
Which statement correctly describes how domicile of choice is acquired?
Possession is best described as?
Which of the following describes a method to end a solvent company's existence?
Can a business be run from the trader's home?
Which of the following is not a type of limited company listed in the material?
What are personal representatives in an intestate case?
How can employment contracts end unlawfully?
Compared with full employees, a worker has what kind of employment rights?
Which statement describes how public companies differ from private ones?
Which statement correctly describes how a will can be altered?
In a case with no will, what is the person who administers the estate called?
Which body is described as the executive among the three organs of government?
Under the rule of commorentes, when two people die at the same time, who is deemed to have survived?
Which of the following is NOT part of the irreducible minima tests?
After a dissolution order, which of the following would the court NOT issue?
What obligation does the Supply of Goods and Services Act impose on a tax adviser?
What is a child?
What happens if a dividend is unlawful?
Can a company use financial assistance to buy shares in the company?
Which is an example of intellectual property?
When is a partnership formed?
Can a partnership own property?
How can a company raise finance?
A contract of option holds the offer open for a specified period in exchange for what?
What is the maximum penalty under the Bribery Act 2010?
Choses in possession vs choses in action
Which of the following is NOT an implied duty of the employer?
What is a scheme of arrangement?
What is a retention of title clause?
What is an asset sale?
The economic reality test assesses which factor(s)?
In partnership law, a partner's interest is described as a chose in action and is part of personalty. What does this imply?
The self-employment test looks at several factors. Which of the following is a factor?
What is the issue of shares?
Which of the following is a correct list of the three categories of British nationality?
What is the maximum period a trust may last?
Which of the following is NOT an implied duty of an employee?
What does it mean to ratify an agent?
What are typical remedies for breach of contract?
What are the three types of domicile?
In a contract, what is true about a third party?
Which statement is true about loans from a company to a director?
What is required to remove a director?
Which body can create road traffic regulations as a statutory instrument?
If the corporate veil is lifted, who can be held liable for the company's debts?
During a moratorium, which debts must be paid?
What is a contract?
What happens to property left over once an estate has been fully administered?
Which equity remedy is described as rare?
Which term denotes the physical act or omission in criminal law?
A worker is regarded as occupying which status?
What describes the existence of a company after it is incorporated?
Insolvency is a branch of which area of law?
How may a solvent company be brought to an end?
Donatio mortis causa is an example of property that is not governed by the rule that property passes to personal representatives on death. Which statement is true?
What element does the term 'time' refer to in ownership?
What does a purchaser need to consider in a share sale?
Which statement is accurate about the administration of equity and common law?
What is a warranty?
What age and mental capacity are required for the testator to have the validity of a will?
What is needed to incorporate a company?
What happens upon completion of liquidation?
Which statement best describes a floating charge?
In a contract of guarantee, what type of liability does the guarantor have?
What is share capital?
Realty includes which of the following?
What is an imperfect gift?
Who becomes the owner of the deceased's property?
A deed of variation is used to:
When is a marriage valid?
Which is a potentially fair reason for dismissal?
How might a contract end lawfully?
Which two tests are used to determine whether a chattel becomes a fixture?
Do preference shares carry right to vote?
Franchising described as
What are the three certainties in trust creation?
Which statement about liquidation is true?
Which term describes the executive among the three organs of government?
Which of the following is a branch of Public Law?
What are the duties of trustees?
What is a property?
Which form of co-ownership includes a right of survivorship?
Which is a branch of Private Law?
Estates in land may be co-owned as:
Which term describes the physical act or omission that constitutes the offence?
What is constructive dismissal?
What rights do ordinary shares generally carry?
What is an interest in possession trust?
Tenancy in Common allows co-owners to?
Which of the following constitutes automatic unfair dismissal?
Realty refers to which type of property?
Which body is the supreme legislature?
What is the function of judicial review?
In an agency relationship, the legal relationship is created primarily between which parties?
Which of the following best defines a company?
What does a moratorium prevent?
What is a share sale?
Property held in a joint tenancy on the death of one co-owner: which statement is correct?
Who bears the liability for a company's tax?
If legal and beneficial ownership vest at the same time in different persons, what is created?
What happens to chattels affixed to a building?
What are the two types of limited company, and how are those by shares categorized?
What does a company's constitution include?
Irreducible minima tests include which elements?
What was the primary source of English law prior to the 19th century?
What are gifts made under a will called?
What is a consequence of an administration order being in force?
Which factors may make a contract void or voidable?
If a director breaches statutory duties, what may happen?
Licensing and franchising are described as?
Under a contract for the hire of chattels, what does the hirer obtain?
Which four elements are identified as constituting ownership?
Which statement best describes a fixed-term contract termination?
Which statement about a liquidator's powers is true?
Under the Financial Services and Markets Act 2000, an offence is committed when a tax practitioner does not have the required permission or is not a member of a designated professional body and carries out certain restricted activities for the client.
What are the three forms of corporate restructuring?
A private company may purchase its own shares from which source, provided set procedures are followed?
Which statement best describes intellectual property?
In liquidation, which statement about charges is true?
Domicile of choice is abandoned by which action?
Fungible property is defined as?
When a trust is settled, what happens to ownership?
What happens to property when someone dies?
Primary legislatures include which institutions?
In a company voluntary arrangement (CVA), what is the typical outcome for creditors and the company?
Which of the following best defines domicile?
Which statement describes the timing of an executor’s and an administrator’s authority?
What is a fixed charge?
Is an office-holder treated as an employee for tax purposes?
What is a heads of agreement?
Under professional liability, which scenario best illustrates vicarious liability?
Which statement correctly reflects trustees' impartiality duties?
Describe trustees.
Which statement about the liability of a sole trader is true?
Chattels real refers to which of the following?
Does divorce affect the operation of a will?
Which statement about floating charges is true?
What is the administrator's primary role?
In English law, property is classified as which two broad categories?
Frustration in employment occurs when?
How may an offer be made in a contract?
What are the two stages of sale of an estate in land?
Obiter dictum is:
What is the essence of a contract?
After settlement, who holds legal and equitable ownership?
In evaluating an asset sale, which item is typically covered by due diligence?
What are personal representatives in a testate case?
Which statement correctly describes revocation of a will?
Under a contract of guarantee, when is the guarantor's liability activated?
Trusts may occur by operation of law. True or false?
Statutory Instruments are:
Ownership exists in which frameworks?
In asset sale considerations, which regulation may cause contracts to transfer automatically to the purchaser?
What are the primary duties of the personal representatives?
Which statement best describes equity relative to common law?
Which of the following is not a typical remedy for breach of contract?
How are trustees paid?
In case of conflict between common law and equity, which prevails?
What is the distinction between a freehold estate and a leasehold estate?
Which statement about legatees is true in relation to ownership of the deceased's property?
Which of the following is NOT a potential fair reason for dismissal?
What is the purpose of a limited liability partnership (LLP)?
Domicile of choice may be abandoned by which action?
Which are grounds for judicial review?
Which statement about administration is true?
What best describes consideration?
What term describes criminal intent?
When is a marriage voidable?
Trustees are personally liable for which of the following?
Co-ownership can take two forms of co-ownership?
Which are the different classes of shares in a share capital?
Which of the following is a quantified form of share capital?
A general legacy is a type of legacy that is paid out of the estate's general assets rather than from a specific asset. Which option is the correct type?
When is a union dissolved?
In a share sale, which of the following is typically the duty paid to government authorities on the transaction?
Which statement best describes the nature of common law?
A licence in estate is:
What is a bare trust?
What is an interest in land?
Redundancy terms: who has a right to statutory redundancy payment?
Which scenario qualifies as a ground for removing trustees?
Which statement best describes a contract for loan of money?
Which test is used to determine if a fixture's attachment is for the purpose of annexation?
Which branch does tax law belong to?
When does reconstruction occur?
What is moratorium?
What is an estate in land?
To determine whether a worker is employed rather than self-employed, which tests do courts apply?
How can trustees be removed?
When can a divorce be granted?
What is a rights issue?
Freehold property is best described as ownership of:
Two types of option contracts are calls and puts. Which statement correctly describes a call option?
In a limited partnership, who typically manages day-to-day operations?
Ratio decidendi is:
Dividends
What is the purpose of model articles in company formation?
What is a conditional contract?
What is amalgamation?
A partnership has what kind of legal identity?
What does Lex situs refer to?
Which of the following is required for a valid will?
How might an offer be terminated?
Secondary legislatures are which bodies?
What is the supreme legislature?
Under a fixed charge, what is the debtor's ability to deal with the asset charged?
How long can a moratorium be extended to?
What happens on incorporation?
Ultra vires means what?
Difference between rights issue and bonus issue
What is an express private trust?
Paid-up share capital
What is a trust?
Agent's authority may be expressed, implied, and what other form?
Which statement best contrasts ratio decidendi and obiter dictum?
Which statement is true about a sole trader's liability?
Are trustees of a trust entitled to a personal allowance?
An intestate situation occurs when a person dies without a valid will. How is the estate typically distributed under intestacy?
When is a marriage void?
Which statement about the economic reality test is true?
Number of trustees depends on the nature of the trust property.
A codicil is best described as:
Joint Tenancy is characterized by
What happens when a sole trader or partnership business closes down?
What is the typical remedy under common law?
What are typical awards for unfair dismissal?
Which remedy is available in equity when the subject matter is unique?
What is the relationship between warranties and indemnities in a share sale?
If a contract is void, which statement is true?
What debts need paid during a moratorium?
What is a bonus issue?
Which form is the opposite of reconstruction?
How can a loan be secured?
What is wrongful dismissal?
A tax practitioner can be vicariously liable for which of the following?
What is an indemnity?
Locus standi refers to which concept?
What are chattels?
Which of the following is NOT a listed ground for divorce?
What are the three common structures used to carry on a business?
Pre-emption rights give existing shareholders what?
Administration is designed to do what primary objective?
Which of the following can terminate an employment contract without breach?
Which statement about a liquidator's role is true?
Describe a limited partnership.
When does a trust fail?
Which elements are essential to a contract?
Which statement correctly describes the relationship between primary and secondary legislatures?
Which term denotes the mental element required for criminal liability?
What is a partition?
Which form provides survivorship rights?
Which power is within a liquidator's remit?
Must an employment contract be in writing?
Personalty refers to which type of property?
What mechanism ends a fixed-term contract?
Which body hears questions on law?
When does ownership pass generally in property transfer?
What is a CVA?
What is the effect of issuing new ordinary shares?
Primary legislatures are which bodies?
Describe joint and several liability in a partnership.
Which of the following is NOT a fundamental doctrine of the UK constitution?
Which statement best summarizes who counts as a child?
Which event ends a contract when performance is completed?

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