J02 Technical Guides

These guides can be used by both J02 and AF1 candidates

All material has been updated for 2023/2024

Part 1 Trusts Basic Principles

Part 2 Trusts legal issues (8/8/22)

Part 3 Trustees

Part 4 (1) Taxation of Trusts Overview, Bare Trusts, CGT)

Part 4 (2) Taxation of Trusts Income Tax IIP trusts

Part 4 (3) Taxation of Trusts Income tax Discretionary Trusts

Part 4 (4) Taxation of trusts: Insurance poicies, VP trusts and Settlor interested Trusts

Part 4 (5) Taxation of Trusts: IHT

Part 5 Offshore Trusts

Part 6 Practical trust issues

Part 7 Bankruptcy

Part 8 Powers of Attorney

Part 9 Wills and Intestacy