CTA case studies

CTA · Put your knowledge to work in context.

The CTA (Chartered Tax Adviser) is a professional tax qualification rather than an entry-level certificate. This page assumes the UK award made by the Chartered Institute of Taxation; the acronym is used by more than one body in different jurisdictions, so confirm which CTA you are sitting before you plan any study. The CTA case studies are 5 cases and about 4,467 words.

Priya Design Ltd: extracting an extra £30,000

Priya, 52, is the sole director and 100% shareholder of Priya Design Ltd, a UK trading company with no associated companies. For the year to 31 March 2026 the company expects profits before her remuneration of £190,000.

917 words, about 5 min 2

Harrowfield Ltd: group relief, associated companies and capital allowances

Harrowfield Ltd draws accounts to 31 March. For the year to 31 March 2026 it forecasts trading profits of £420,000 before group relief and has no other income or gains.

772 words, about 4 min 3

Margaret: business relief, the residence nil rate band trap and a discretionary trust

Margaret, 78, is a widow in good health. Her husband died in 2018 leaving his entire estate to her, so 100% of his nil rate band is transferable.

906 words, about 5 min 4

Cotswold Build Ltd: zero-rating, listed barn conversions and the option to tax

Cotswold Build Ltd is a VAT-registered building contractor. Three matters are live: (1) a new 200 sq m single-storey annexe for a village hall charity, physically attached to the existing hall, which the charity will use for its own activities 80% of the time and hire to local businesses for the other 20%; (2) the conversion of a disused listed stone barn, never used as a dwelling, into two dwellings, including new kitchens and a new access road; (3) the letting of a workshop to a registered charity that will use it wholly for non-business charitable purposes.

967 words, about 5 min 5

Burleigh Ltd: an R&D claim the promoter wrote

You are engagement partner at a six-partner firm. Burleigh Ltd, a long-standing owner-managed trading client, wants to claim relief on £2.4m of R&D expenditure for the year to 31 March 2026, based on a report from a promoter charging a 20% success fee.

905 words, about 5 min