CTA Part 2 study plan

Map the income tax computation for an individual across the three income categories, identifying which allowances and reliefs attach to each.

Compute Class 1, Class 2 and Class 4 NIC for an employee and a self-employed individual using current thresholds and rates.

Apply the personal allowance taper and the savings and dividend nil-rate bands to ten short scenarios.

Reconcile taxable income to tax payable for a sole trader, including payments on account and the payment dates.

Complete a full computation for a partner and for a company director, handling benefits in kind, pension contributions and gift aid.

Apply the current basis period rules to determine assessable trading profits for an unincorporated business.

Derive corporation tax profits from accounting profit by adjusting for disallowable expenditure, capital allowances and income taxed under other rules.

Determine the applicable corporation tax rate and marginal relief for a company with augmented profits near a threshold.

Compute capital allowances on plant and machinery for a mixed-asset pool, including the annual investment allowance and full expensing.

Evaluate the trading loss relief options available to a company and select the most tax-efficient claim in three scenarios.

Establish group relief availability across a 75% group and apply consortium relief rules to a simple structure.

Compute the tax treatment of a loan relationship and of a distribution received by a company.

Compute chargeable gains for individuals on disposals of shares and property, applying the correct allowable cost and part-disposal rules.

Apply the share identification rules to a disposal from a shareholding built up across several acquisitions.

Test the qualifying conditions for Business Asset Disposal Relief and holdover relief across five scenarios and quantify the relief.

Allocate the annual exempt amount across multiple disposals to minimise the CGT liability.

Compute CGT on a residential property disposal including private residence relief, lettings relief and the 60-day reporting and payment requirement.

Calculate inheritance tax on a death estate using the nil-rate band, residence nil-rate band, taper and transferred nil-rate bands.

Classify lifetime gifts as exempt, potentially exempt or chargeable and compute the tax on a failed PET.

Order the cumulation of lifetime transfers correctly to establish the rate of tax on each.

Compute the ten-year anniversary and exit charges on a relevant property trust, showing each step of the periodic charge calculation.

Advise on the IHT effect of a variation of will within two years and of a gift with reservation of benefit.

Apply business property relief and agricultural property relief to a mixed estate and quantify the tax saved.

Prepare the IHT compliance calendar of filing and payment deadlines for an estate and a trust.

Compute VAT payable or repayable on a return covering standard-rated, reduced-rate, zero-rated and exempt supplies, including partial exemption.

Determine the VAT treatment of place of supply, the reverse charge and cross-border services for a service business.

Calculate the penalties and interest arising from late filing and late payment under the current regime.

Set out the professional and ethical obligations triggered when a client proposes an arrangement that is aggressive but not illegal.

Explain the enquiry process, discovery assessments and the appeal route through the tribunals, stating the statutory time limits.

Apply the agent's responsibilities on money laundering, client money and conflicts of interest to three short vignettes.

Retake the week 4 mock and two timed mixed sections, targeting the three weak areas recorded in the error log.

Recall the key rates, thresholds and time limits for all six domains in a single 20-minute closed-book self-test.