Can Transition Altitude (TA) and Transition Level (TL) be equal?
The TA and TL will always be at least 1000ft apart to ensure that aircraft flying at each will always be properly separated.
The TA will be a fixed value to ensure terrain and obstacle clearance, while the TL will be the lowest reasonable value that provides this minimum vertical separation above the TA. However, “reasonable” includes not having any possible numerical ambiguity.
So, if your TA is 8000ft, then the lowest possible TL is FL085. Depending on the QNH, though, the TL may be higher.