Trusts, Wills and Intestacy
Trust creation, trustees, beneficiaries, valid wills, estate administration and intestacy.
How to study the CTA Qualification
Confirm your route first, use the 2026 Finance Act basis, complete the CBEs early and align Awareness, Advanced Technical and APS choices before developing integrated advisory answers.
Core concepts
Concept 1
Identify settlor, trustees, beneficiaries, trust property and intention.
Exam cue: Define the people, entities, transactions and dates relevant to trusts, wills and intestacy.
Concept 2
Distinguish legal title from beneficial interests and trustee powers.
Exam cue: Select the current CIOT syllabus rule, apply it to the evidence and show any necessary calculation.
Concept 3
Check capacity, formality, revocation and interpretation of wills.
Exam cue: State the compliance, professional and practical next step supported by the analysis.
Risk pitfalls and guardrails
Treating trusts, wills and intestacy as a memory list without applying the scenario facts.
Guardrail: Do not mix route-specific requirements, choose conflicting Awareness and AT areas, use an obsolete tax rule, assume relief conditions or omit evidence, deadlines and ethics.
Assuming a relief, exemption, route or tax treatment without checking every condition.
Guardrail: Do not mix route-specific requirements, choose conflicting Awareness and AT areas, use an obsolete tax rule, assume relief conditions or omit evidence, deadlines and ethics.
Using an obsolete rule, missing a deadline or omitting the professional-conduct response.
Guardrail: Do not mix route-specific requirements, choose conflicting Awareness and AT areas, use an obsolete tax rule, assume relief conditions or omit evidence, deadlines and ethics.
Memory anchors
Trusts, Wills and Intestacy — Scope
Identify settlor, trustees, beneficiaries, trust property and intention.
Trusts, Wills and Intestacy — Rule
Distinguish legal title from beneficial interests and trustee powers.
Trusts, Wills and Intestacy — Method
Check capacity, formality, revocation and interpretation of wills.
Trusts, Wills and Intestacy — Risk
Identify personal representatives and estate-administration duties.
Trusts, Wills and Intestacy — Action
Apply the relevant territorial succession law before tax analysis.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
A valid express trust requires certainty of intention, subject matter and?
Who holds legal title to trust assets?
Answer all questions to submit.
Next step personalized recommendations
Continue learning
Move forward only after this module is stable.
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