Struggling with questions practice :(

Hello,

Could you please advise on the best approach to studying for Taxation exam and practicing exam questions?

I watch all the lectures carefully and make my own notes while also read the tax notes downloaded. When following the examples in the lectures, I understand the topics well. However, when I move to the Kaplan Practice Kit, I struggle. Today, after studying Adjusted Trading Profit, I felt confident, but I spent nearly three hours on two Kaplan questions and still could not answer them correctly.

I am finding this quite demotivating and would really appreciate your advice on how to bridge the gap and successfully answering exam-style questions to pass this exam. I have already failed this exam which really demotivated me and I took a long gap.

Thank you for your guidance in advance.