RES Exam Case Study Examples (Section B): Worked Questions
Section B is where careful candidates pull ahead and careless ones lose the exam. Each RES paper ends with 20 MCQs built on shared case studies — a scenario, then several statements you must judge. You still need 60% to pass, and Section B rarely tests a bare definition. It tests whether you can read a set of facts and spot which rule they trigger. Below are three worked mini-cases, then the exact method to use on every one.
The IRAC method — your Section B checklist
Section B tests one skill: can you apply the law to a set of facts? The cleanest way to do that under time pressure is IRAC — Issue, Rule, Application, Conclusion:
- Issue — what legal question do the facts actually raise?
- Rule — which rule, rate or duty governs it?
- Application — apply that rule to these specific facts, not the textbook default.
- Conclusion — state the answer, then test each statement against it.
Run IRAC on every case and the "trap" statement — the one that quietly misstates a rate, a date or a duty — stands out. Every concept in our Learn library now ends with an "Apply it · IRAC" box so you can build the reflex topic by topic.
How to approach any Section B case study
Worked example 1: ABSD on a couple's second property
Case: citizen couple buying property number two
A married couple, both Singapore Citizens, already own one condominium jointly. They buy a second residential property together. A statement in the case reads: "Because they are citizens, no Additional Buyer's Stamp Duty is payable." True or false?
Reasoning: ABSD (residential, on/after 27 Apr 2023) is charged on top of BSD by buyer profile and count of properties, not citizenship alone. A citizen's first property is 0% — but this is their second. A Singapore Citizen's second residential property attracts 20% ABSD. The statement is false. The "they're citizens so no ABSD" line is the classic trap: it's only true for property one.
Keep the whole ABSD table in your head for these:
| Buyer profile | 1st property | 2nd property | 3rd+ property |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trust | 65% | 65% | 65% |
Worked example 2: SSD after "more than a year"
Case: seller disposing 13 months after purchase
A seller bought a residential property (on/after 4 Jul 2025) and sells it 13 monthslater, at a small loss. He tells his agent: "I've held it over a year, so there's no Seller's Stamp Duty — and none anyway since I'm selling at a loss." Is he right?
Reasoning: SSD runs on a 4-year windowfrom the purchase date, not a one-year one. For property bought on/after 4 Jul 2025 the rates are 16% if sold within 1 year, 12% within 2 years, 8% within 3 years, 4% within 4 years, and 0% only after 4 years. Thirteen months falls in the "within 2 years" band, so SSD is 12%. And SSD is paid by the seller even at a loss— it's not a tax on gain. He is wrong on both counts.
| Sold within | SSD rate |
|---|---|
| 1 year or less | 16% |
| 2 years or less | 12% |
| 3 years or less | 8% |
| 4 years or less | 4% |
| After 4 years | 0% |
Worked example 3: tenancy or licence?
Case: the "occupier" with the whole unit
An arrangement is described as a "licence to occupy". On the facts, the person has been given the whole unit for a fixed term of two years, can exclude everyone else including the owner, and holds the only keys. A statement claims: "This is a licence, so the occupier has no interest in the land." Correct?
Reasoning:The label doesn't decide it — the substance does. A tenancy grants exclusive possession for a certain term, which is an interest in land. A licenceis mere permission to be somewhere, with no exclusive possession. Here the occupier has exclusive possession of a whole unit for a fixed term — that's a tenancy, whatever the document calls it. The statement is false.
A quick agency trap that often rides along
Case studies frequently bundle an ethics statement. Remember: co-broking — two agents, one on each side of the deal — is allowed but must be disclosed. It is not dual representation (one agent acting for both buyer and seller), which is prohibited. Any statement that blurs those two is the false one.
Turn the method into marks
Every case above rewards the same habit: read once, map the load-bearing facts, then match them to a rule. Build that reflex on real questions. Start with a free timed mock that includes a Section B sample (no sign-up), then drill weak areas by topic and keep the numbers automatic with our one-page cheat sheet (ABSD, SSD and more).
For the wider strategy see how to pass the RES exam and the RES exam format & pass mark guide. When you're ready to simulate the real thing, sit a full timed mock paper, then create a free account and practise until spotting the triggered rule is second nature.
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