Free Practice Questions for ATT Law CBE

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ATT CBE — Professional Responsibilities & Ethics

Practice Questions100 questions

Exam Review

Key Facts: ATT Law CBE Exam

100

Practice Questions

OpenExamPrep

Official CBE Questions

ATT About the Examinations

1 hour

Time Limit

ATT About the Examinations

60%

Pass Mark

ATT About the Examinations / Guidance for Success

£127

Fee per CBE Attempt

ATT Fees

£70

Essential Law Manual (ATT shop)

ATT Fees

ATT Law CBE: 50 MCQs, 1 hour, 60% pass, £127 per attempt. Compulsory CBE alongside Ethics and Accounting. Syllabus is the Essential Law for Tax Practitioners manual (contract, partnership, land, trusts, company law and more). Sit ATT sample CBEs, then use these 100 free practice questions for deeper revision.

Sample ATT Law CBE Practice Questions

Try these sample questions to review concepts for the ATT Law CBE exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In the UK, which instrument is typically used for detailed secondary (delegated) legislation made under powers granted by an Act of Parliament?

A.Act of Parliament

B.Statutory Instrument

C.Practice Direction of the Supreme Court

D.Royal Proclamation of martial law

Explanation: Statutory Instruments are the usual form of secondary legislation made under enabling Acts. Primary legislation remains Acts of Parliament; Practice Directions and proclamations serve different functions.

2Which statement about common law and equity in England and Wales is correct?

A.Equity was abolished by the Judicature Acts and no longer supplies remedies

B.The rules of common law and equity remain conceptually separate bodies of principles

C.A claimant can never seek common law and equitable remedies in the same proceedings

D.Statute is subordinate to equitable maxims

Explanation: Common law and equity remain distinct sets of rules and remedies, even though the same courts administer both after the Judicature Acts. Equity was not abolished, and statute is supreme.

3In a judicial decision, what is the ratio decidendi?

A.Any remark a judge makes about public policy in passing

B.The binding legal principle necessary for the decision on the facts

C.The dissenting judgment of a minority judge

D.The solicitor's written submissions before trial

Explanation: The ratio decidendi is the legal rule or principle that was necessary to decide the case and is potentially binding as precedent. Obiter remarks and dissents are not the ratio.

4Which body of law historically developed as a body of rules and remedies administered by the Court of Chancery to soften the rigidity of the common law?

A.Criminal statute law only

B.Equity

C.Canon law of the European Union

D.Admiralty prize law only

Explanation: Equity developed through the Court of Chancery as a complementary system providing flexible remedies where common law was inadequate or harsh.

5Under the doctrine of parliamentary sovereignty in the UK constitution, which statement is most accurate?

A.The Supreme Court may invalidate any Act that it considers unfair

B.Parliament can make or unmake any law, and no court can strike down a valid Act of Parliament as unconstitutional

C.Royal prerogative always overrides Acts of Parliament

D.Devolved legislatures may repeal UK Acts for the whole of the UK

Explanation: Classic Diceyan parliamentary sovereignty means Parliament's Acts cannot be struck down by courts as unconstitutional. Devolved bodies have limited competence; prerogative yields to statute.

6Which statement best describes the status of retained/assimilated EU law in the UK legal system after Brexit?

A.All EU regulations ceased to have any legal effect in the UK on Brexit day with no continuity mechanism

B.Some EU-derived rules continue to have effect in UK law as retained or assimilated law unless and until changed by UK legislation

C.EU Directives automatically bind UK courts forever without UK implementing measures

D.The Court of Justice of the EU remains the final court of appeal for all UK tax disputes

Explanation: UK legislation preserved much EU-derived law as retained (now often termed assimilated) law, subject to later UK amendment or repeal. Continuity, not automatic total deletion, was the starting point.

7What is the ordinary civil standard of proof in England and Wales?

A.Beyond reasonable doubt

B.Balance of probabilities

C.Clear and convincing evidence

D.Absolute certainty

Explanation: Civil claims are ordinarily proved on the balance of probabilities. Beyond reasonable doubt is the criminal standard.

8Which statement about judicial precedent in England and Wales is correct?

A.County Court decisions bind the Supreme Court

B.Lower courts are generally bound by the ratio of decisions of courts higher in the hierarchy

C.Obiter dicta of any High Court judge bind all future courts

D.Precedent never applies in tax disputes

Explanation: Stare decisis means lower courts follow the binding ratio of superior courts. Obiter is persuasive at most; County Court does not bind the Supreme Court.

9A tax adviser is advising a client on structuring a transaction. Which duty-related statement reflects negligence risk under English law?

A.Negligence can never arise from tax advice because tax is always uncertain

B.The adviser may be liable in negligence if they fail to point out reasonably available tax advantages of one lawful structure over another when that falls within the scope of the retainer

C.Only HMRC can sue a tax adviser for negligent advice

D.An adviser is never liable if the client signed an engagement letter

Explanation: Professional negligence can arise where advice within the retainer falls below the standard of a reasonably competent practitioner — including failing to raise material tax planning options that should have been considered. Engagement letters limit but do not always eliminate liability.

10Which offence under the Fraud Act 2006 is correctly paired?

A.Cheating the public revenue is an offence created by the Fraud Act 2006

B.False representation is an offence under the Fraud Act 2006

C.Fraud by failing to disclose information only applies to listed companies

D.The Fraud Act 2006 abolished all common law fraud offences worldwide

Explanation: Fraud by false representation is a Fraud Act 2006 offence. Cheating the public revenue is a separate common law offence, not a Fraud Act creation.

About the ATT Law CBE Exam

The ATT Law CBE is a compulsory one-hour computer-based examination of 50 multiple-choice questions for Association of Taxation Technicians students (and Tax Pathway candidates). It tests essential UK law for tax practitioners — the legal system, contract, tort/professional negligence, property, intellectual property, employment, sole traders and partnerships, company law, trusts, wills/intestacy and related family/person concepts — based on the Essential Law for Tax Practitioners manual. The pass mark is 60%. Each CBE attempt costs £127 (ATT fees).

Exam sponsor: Association of Taxation Technicians (ATT). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Compulsory computer-based MCQ examination. Book via the ATT/CIOT student exam dashboard; on-screen delivery with immediate result. Two official sample exams available before the live sitting.

Time Limit

1 hour

Passing Score

60% (30 of 50)

Exam / Certification Fees

£127 per attempt

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

12%

Legal system and sources

UK law nature, equity, legislation/SIs, precedent, constitution, fraud/revenue context

14%

Contract law

Formation, goods, agency, guarantees, remedies, restraint of trade

Tort and professional negligence

Duty, breach, causation, remoteness, vicarious liability

12%

Property and land

Realty, leases, licences, options, easements, registration

Intellectual property

Trade marks, copyright, patents, passing off, licences/franchises

12%

Employment law

Status, dismissal, notice/PILON, TUPE, NMW, preference

12%

Partnerships and sole traders

PA 1890 defaults, authority, liability, sole traders, LLPs

12%

Company law

Incorporation, PSC, shares, articles, sales, directors, winding up

10%

Trusts and succession

Trust types, legacies, intestacy, grants, nominees, trustees

Family and persons

Domicile, marriage/civil partnership, Mesher orders

Preparing for the ATT Law CBE Exam

What You Need to Know

Passing score: 60% (30 of 50)
Assessment: Compulsory computer-based MCQ examination. Book via the ATT/CIOT student exam dashboard; on-screen delivery with immediate result. Two official sample exams available before the live sitting.
Time limit: 1 hour
Exam / certification fees: £127 per attempt Official sources

Using Our Practice Resources

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

ATT Law CBE: Suggested Study Strategy

1Buy and work the current Essential Law for Tax Practitioners manual — ATT CBEs are book-syllabus assessments

2Sit both official sample Law CBEs under timed conditions before booking the live exam

3Memorise Partnership Act 1890 defaults: equal profit share, no interest on capital before profits, 5% on advances, book access

4Know the intestacy statutory legacy figure (£322,000 from 26 July 2023) and spouse/issue residue split

5Drill agency (actual vs apparent authority) and employment status/PILON scenarios — heavy in sample papers

6Aim for ~72 seconds per question to match the live 50 questions / 60 minutes pace

Frequently Asked Questions

How many questions are on the ATT Law CBE?

The official Law CBE has 50 multiple-choice questions to be answered in one hour. This practice set has 100 MCQs for broader syllabus coverage.

What is the pass mark for ATT Law?

You need 60% to pass each ATT CBE, including Law (30 correct out of 50).

How much does the ATT Law CBE cost?

Each attempt at Law, Professional Responsibilities & Ethics, or Principles of Accounting costs £127 according to the ATT fees page. Confirm the current figure on att.org.uk/fees before booking.

What should I study for ATT Law?

ATT states the Law CBE is based on the Essential Law for Tax Practitioners manual. Topics include contract, partnership, land and trust law, plus company, employment and succession material reflected in the official sample CBEs.

Are there official practice exams?

Yes. ATT/CIOT provide two sample Law CBEs (full 50-question papers). Attempt them under timed conditions before your live sitting.

How should I use this free practice bank?

After reading the manual and sitting the official samples, work through all 100 questions by category, review every miss, and re-test weak areas (Partnership Act defaults, PSC, intestacy and agency are frequent trip-ups).