B26S TAX Blueprint Test 1 (2-week)

BCTA Taxation Test 1 Blueprint & Study Pack — Two weeks to 17 August Everything you need for Test 1, sequenced: what to study, in what order, and how to spend the two weeks before you sit. What the Blueprint is A prediction document, not a summary — built on all six Test 1 sittings on record (B21F, B21S, B22F, B23F, B23S and the most recent, B25S), each read line by line from its original requirement and reconciled to 50 marks. Marker criticisms are pulled from the two cohorts with published feedback, B23S and B25S. It's the analytical foundation every topic pack and mock in this bundle is built on. Why is Test 1 predictable? Test 1 owns Unit 1: the tax framework and residency, gross income, capital vs revenue, deductions, and CGT. No fringe benefits, no PAYE, no VAT, no company tax — none of it has ever appeared in a Test 1. The examiner builds every paper from the same blocks: a gross-income-and-capital-vs-revenue opener, the general deduction formula, repairs under s11(d), a residency discussion, and a non-resident taxable income calculation. The Blueprint ranks every topic by how likely it is to appear — from the taxable income calculation and gross income (in all six papers), through the general deduction formula, to residency, which appears in five of six sittings averaging almost 20 marks and is the single most under-rated topic in the module. The two paper shapes Test 1 comes in two forms, both reconciling to 50 marks. Shape A is a single taxpayer with one large calculation — gross income, deductions and repairs (B25S, 1 of 6). Shape B is two taxpayers — a trading entity plus an individual with a residency question and a non-resident calculation (5 of 6, the historical norm). You get the honest mark-band math on each, and why the swing between them — roughly 7 marks of repairs under Shape A, roughly 19 of residency under Shape B — is the whole gamble the pack is built to remove. The two-week programme Week 1 is content; Week 2 is practice. Not the module's release order — the order the marks demand. Week 1 — the four topics that carry the paper. Deductions, gross income and capital vs revenue, CGT and repairs, and residency together carry 42 of the 50 marks — 84% — under either shape. Each is a self-contained pack: a study guide, a mock and a challenger, every mock and challenger with its own full solution and per-part mark plan, plus a verification log recording every case and citation checked against source. Work them hardest-first: deductions, gross income, CGT and repairs, then residency. All four are taught live at the Week 1 content session. Week 2 — timed papers, both shapes. You sit real past Test 1 papers under exam conditions, marked against the examiner's own mark plans and feedback: B25S (Shape A, the most recent sitting), B22F and B23F (Shape B), plus the flagship 50-mark Full Mock. Whichever shape lands on the 17th, you'll have written it — and marked yourself against a real mark plan — within the preceding week. The Week 2 live session is a revision debrief. What's in the bundle The Strategic Blueprint; four topic packs (study guide + mock + challenger + solutions + verification log each); the flagship 50-mark Full Mock (Zwelethu Trading and Marcus Bekker) with a suggested solution and an Excel mark plan that reconciles to 50, the Word solution generated from the same source so the two cannot drift; two coach-led session guides; a run-in plan; and a one-page cheat sheet. One trap flagged throughout: Test 1 examines the 2026 year of assessment, but Budget 2026 introduced new figures that apply to 2027 — the primary residence exclusion, the CGT annual exclusion and the rebates all changed. Every website you search today shows the wrong numbers. The pack carries a USE THIS / NOT THIS table for exactly this reason. Prepared by David Du Preez, CTA Thrive Coach. Independent — not affiliated with any institution.