CTA Part 1 study plan

Map the individual tax computation from gross income to final liability onto a single one-page flowchart you can redraw from memory

Classify ten mixed income items as employment, business, investment, or exempt, and justify each classification in writing

Compute taxable income and tax payable for three short fact patterns involving only one income type each

Build a personal glossary of 25 individual-taxation terms with a one-line definition and a worked example for each

Calculate allowable deductions and personal reliefs for four fact patterns that combine salary with rental or investment income

Distinguish timing rules for cash-basis versus accrual recognition and apply them to three scenarios

Reconcile a discrepancy between an employee's withholding records and the annual return for two cases

Rewrite your week-1 glossary to add 15 terms covering reliefs, offsets, and withholding

Contrast the individual computation with the corporate computation side by side on one comparison sheet

Determine taxable business profits for three sole-trader and three company fact patterns, adjusting accounting profit for disallowed items

Identify five common book-to-tax adjustment errors and write the correcting entry or adjustment for each

Explain in writing when business income is attributed to an individual rather than the entity

Compute corporate tax liability for four fact patterns that include losses, prior-year carryforwards, and different entity sizes

Apply group or related-entity rules to two scenarios and state whether consolidation, offset, or separate treatment applies

Analyze three distribution or dividend scenarios and compute the tax consequence at both company and shareholder level

Draft a 10-item pre-filing checklist for a corporate return

Classify eight disposals by asset type and holding period, then apply the correct gain computation to each

Compute chargeable gains for five fact patterns covering part-disposal, inherited assets, and assets held across an ownership change

Apply relief or rollover provisions to two reinvestment scenarios and quantify the deferred amount

Distinguish capital receipts from revenue receipts in five borderline cases and defend each conclusion

Solve four property-transaction scenarios that combine a capital gain with an indirect tax consequence on the same transaction

Determine registration, place-of-supply, and time-of-supply outcomes for six transaction fact patterns

Compute the net indirect tax payable for three businesses with mixed taxable and exempt supplies, including input credit apportionment

List five record-keeping or invoicing failures and the compliance consequence of each

Sequence the full compliance lifecycle for a taxpayer, from registration through filing, assessment, objection, and appeal, on one timeline

Identify the correct penalty, interest, or sanction for six procedural breaches

Apply an ethics framework to four dilemmas involving client pressure, error disclosure, and confidentiality, and state the defensible action for each

Draft a 15-point file-review checklist that would catch the most common compliance and ethics failures

Apply residency, source, and tie-breaker rules to five cross-border fact patterns and state the resulting taxing rights

Compute withholding obligations on four payments to non-residents, including the effect of a treaty provision

Reconcile a double-taxation scenario under both credit and exemption approaches and state which produces the lower liability

Sit two full-length timed mock exams and rework every missed question until you can explain the correct answer without notes