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116+ Free PPC1 Probate & Tax Practice Questions

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Sample PPC1 Probate & Tax Practice Questions

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1Under Section 78 of the Succession Act 1965, which of the following is a mandatory requirement for the valid execution of a will in Ireland?
A.The will must be executed before a Commissioner for Oaths or a notary public.
B.The testator must sign the will in the presence of two or more witnesses present at the same time.
C.The witnesses must sign the will in the presence of each other.
D.The will must contain a formal attestation clause to be valid.
Explanation: Section 78 of the Succession Act 1965 requires that the testator sign the will (or acknowledge their signature) in the presence of two or more witnesses present at the same time. While the witnesses must sign in the presence of the testator, they are not strictly required by statute to sign in the presence of each other (though this is standard practice), nor is a formal attestation clause mandatory (though its absence requires an affidavit of handiwork/attestation). There is no requirement for execution before a Commissioner for Oaths.
2What is the legal effect under Section 82 of the Succession Act 1965 if a testator leaves a pecuniary legacy of €10,000 to an individual who acts as one of the two witnesses to the will?
A.The entire will is void and the estate will be distributed under intestacy rules.
B.The legacy to the witness is valid, provided the witness is not a relative of the testator.
C.The legacy is void, but the will remains otherwise validly executed.
D.The legacy is valid, but the witness is disqualified from acting as an executor.
Explanation: Under Section 82 of the Succession Act 1965, if a beneficiary (or their spouse/civil partner) witnesses a will, the gift to that beneficiary is completely void. However, the witness remains a competent witness, and the rest of the will is unaffected and remains valid.
3Which of the following events will automatically revoke an entire will by operation of law in Ireland, unless the will was made in contemplation of the event?
A.The subsequent marriage or civil partnership of the testator.
B.The birth of a child to the testator after the execution of the will.
C.The subsequent divorce or dissolution of marriage/civil partnership of the testator.
D.The execution of a codicil that changes only minor pecuniary legacies.
Explanation: Under Section 85 of the Succession Act 1965, a will is revoked by the subsequent marriage or civil partnership of the testator, unless the will was made in contemplation of that marriage or civil partnership. Divorce or dissolution does not automatically revoke the will (though it may affect the spouse's rights or gifts to them), and the birth of a child does not revoke a will.
4A testator executes a will in 2020. In 2024, intending to revoke the will, they write 'REVOKED' across the front page and sign and date it, but do not have this signed in the presence of any witnesses. What is the status of the 2020 will?
A.The will is validly revoked because the testator's intention (animus revocandi) is clear from the writing.
B.The will is revoked because writing 'REVOKED' constitutes destruction under the Succession Act 1965.
C.The will is not revoked because revocation by writing requires the same execution formalities as a will.
D.The will is partially revoked as to the parts covered by the word 'REVOKED'.
Explanation: Under Section 85 of the Succession Act 1965, a will can only be revoked by marriage/civil partnership, by another validly executed will or codicil, by a writing declaring an intention to revoke executed in the same manner as a will (with two witnesses), or by burning, tearing, or destruction by the testator (or someone in their presence and by their direction) with the intention of revoking it. Writing 'REVOKED' on the will without execution formalities or physical destruction does not revoke it.
5To establish testamentary capacity in Ireland, what is the classic test derived from Banks v Goodfellow (1870) that the testator must satisfy?
A.The testator must be free from any physical illness or cognitive decline at the time of execution.
B.The testator must understand the nature of the act, the extent of their property, and the claims of potential beneficiaries.
C.The testator must execute the will in the presence of a medical practitioner who certifies their capacity.
D.The testator must be able to read and write the will in their own handwriting.
Explanation: The classic test for testamentary capacity (sound disposing mind) from Banks v Goodfellow requires that the testator must: (1) understand the nature of the act and its effects; (2) understand the extent of the property of which they are disposing; and (3) comprehend and appreciate the claims of those who might expect to benefit under the will.
6Under Section 111 of the Succession Act 1965, what is the legal right share of a surviving spouse or civil partner of a testator who dies leaving a valid will but no issue (children or grandchildren)?
A.One-third of the net estate.
B.One-half of the net estate.
C.Two-thirds of the net estate.
D.The entire estate.
Explanation: Under Section 111 of the Succession Act 1965, if a testator dies leaving a spouse or civil partner but no issue, the surviving spouse or civil partner has a legal right to one-half of the net estate.
7If a testator dies leaving a spouse or civil partner and children, what is the legal right share of the surviving spouse or civil partner under Section 111 of the Succession Act 1965?
A.One-half of the net estate.
B.One-third of the net estate.
C.One-quarter of the net estate.
D.A life interest in the family home.
Explanation: Under Section 111 of the Succession Act 1965, if a testator dies leaving a spouse/civil partner and issue (children), the legal right share of the surviving spouse/civil partner is one-third of the net estate.
8What is the strict statutory time limit for a child of a deceased testator to bring an application under Section 117 of the Succession Act 1965 claiming the testator failed in their moral duty?
A.6 months from the date of the testator's death.
B.6 months from the date of the first taking out of representation (grant of representation).
C.12 months from the date of the testator's death.
D.2 years from the date of the first taking out of representation.
Explanation: An application under Section 117 of the Succession Act 1965 must be brought within 6 months from the date of the first taking out of representation (i.e. the date of issue of the grant of probate or letters of administration). This time limit is strict and cannot be extended by the court.
9Which of the following statements is correct regarding a Section 117 application by a child of the testator in Ireland?
A.A child is automatically entitled to a fixed 'legal right share' of one-third of the estate.
B.The court will make an order only if it finds the testator failed in their moral duty to make proper provision for the child.
C.The cost of the Section 117 action must always be paid by the child personally.
D.Stepchildren have the same automatic rights to apply as biological or adopted children.
Explanation: Unlike spouses, children do not have a fixed 'legal right share'. Instead, under Section 117, a child must prove that the testator failed in their moral duty to make proper provision for them, taking into account the testator's means and the child's financial circumstances. The court decides from the point of view of a prudent and just parent.
10If a person dies completely intestate in Ireland, survived by a spouse/civil partner and two children, how is their estate distributed under the rules of intestacy?
A.The spouse takes the entire estate.
B.The spouse takes two-thirds of the estate, and the children share the remaining one-third equally.
C.The spouse takes one-third of the estate, and the children share the remaining two-thirds equally.
D.The spouse and children share the estate equally (one-third each).
Explanation: Under Section 67 of the Succession Act 1965, if a person dies intestate leaving a spouse/civil partner and issue, the spouse/civil partner is entitled to two-thirds of the estate, and the issue (children) are entitled to the remaining one-third, split equally among them.

About the PPC1 Probate & Tax Exam

The PPC1 Probate and Tax exam covers the administration of estates, succession law, capital acquisitions tax, capital gains tax, and stamp duty in Ireland.

Assessment

100 multiple-choice questions

Time Limit

3 hours

Passing Score

50%

Exam Fee

Included in PPC fees (Law Society of Ireland)

PPC1 Probate & Tax Exam Content Outline

20%

Administration of Estates

Grants of probate and administration, executors, administrators, and extracting grants.

20%

Succession Law

Testacy, intestacy, the Succession Act 1965, legal rights share, and s.117 applications.

20%

Capital Acquisitions Tax

CAT thresholds, group categories, exemptions, and agricultural/business relief.

20%

Capital Gains Tax

Chargeable assets, disposal computation, principal private residence relief, and CGT returns.

20%

Stamp Duty

Rates, exemptions, residential and non-residential property transactions, and filing.

How to Pass the PPC1 Probate & Tax Exam

What You Need to Know

  • Passing score: 50%
  • Assessment: 100 multiple-choice questions
  • Time limit: 3 hours
  • Exam fee: Included in PPC fees

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

Frequently Asked Questions

What is the format of the PPC1 Probate & Tax exam?

The exam consists of 100 multiple-choice questions covering all five content domains.

What is the passing score for the PPC1 Probate & Tax exam?

Candidates must score at least 50% to pass the exam.