J02 – Trusts

What does the unit cover?
This unit provides a more detailed understanding of the area of trusts in the UK.

The main syllabus elements are:

Candidates should be able to demonstrate an understanding of the:

  • Legal principles associated with the creation and management of a trust
  • Main types of trusts that are common in the UK
  • Taxation considerations relevant to trusts

How is it examined?
2 hours, 15 short answer written questions. Pass mark is around 55%

 

 

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