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Foundations for the LPC 2014-15 [Pehme köide]

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  • Formaat: Paperback / softback, 456 pages, kaal: 1038 g
  • Ilmumisaeg: 14-Aug-2014
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198715897
  • ISBN-13: 9780198715894
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Foundations for the LPC 2014-15Suurem pilt
  • Formaat: Paperback / softback, 456 pages, kaal: 1038 g
  • Ilmumisaeg: 14-Aug-2014
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198715897
  • ISBN-13: 9780198715894
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9780198715894.html
Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills & Administration of Estates. The book also features content on EU and human rights law, two topics now taught pervasively through the LPC course. Using worked examples and scenarios throughout to illustrate key points, this guide is essential reading for all students and a useful reference source for practitioners. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. Online Resource Centre Online resources accompanying the text include useful web links, forms, and diagrams.
Preface xiii
Guide to the Online Resource Centre xiv
Acknowledgements xvi
Table of Cases
xvii
Table of Statutes
xx
Table of Statutory Instruments
xxiii
Table of EU Legislation
xxiv
Table of EU Secondary Legislation
xxv
Table of International Treaties and Conventions
xxvi
Table of Codes of Conduct
xxvii
PART 1 Professional conduct
1(58)
1 Introduction
3(34)
1.1 An era of change
3(1)
1.2 A brief history of legal ethics
4(1)
1.3 How this chapter is divided
5(1)
1.4 What being a member of the profession and a good solicitor means
6(3)
1.5 The Handbook
9(5)
1.6 Practical application of the OFR Code
14(9)
1.7 Professional conduct and the LPC core subject areas
23(4)
1.8 Professional conduct: checkpoints
27(1)
1.9 Suggested solutions to
Chapter 1 activities
27(10)
2 Financial services
37(16)
General introduction to the regulation of financial services
37(1)
2.1 Introduction
37(5)
2.2 Relevance to solicitors
42(2)
2.3 The regulatory regime
44(1)
2.4 Financial promotions
44(1)
Solicitors and the financial services legislation
45(1)
2.5 Solicitors regulated by the Solicitors Regulation Authority
45(5)
2.6 Conclusion: solicitors and the financial services legislation
50(1)
2.7 Commentary to scenarios
51(2)
3 Money laundering
53(6)
3.1 Introduction
53(1)
3.2 Money laundering
53(1)
3.3 The legislation
54(1)
3.4 The offences
54(1)
3.5 Relevance to solicitors
55(2)
3.6 Money laundering: checkpoints
57(2)
PART 2 Revenue law
59(112)
4 Introduction to revenue law
61(5)
4.1 Introduction
61(1)
4.2 Why do we tax?
61(1)
4.3 The changing nature of taxation
61(1)
4.4 European context
62(1)
4.5 Sources of revenue law
62(1)
4.6 Introduction to the main taxes
62(2)
4.7 Tax planning
64(1)
4.8 Administration of taxes
64(1)
4.9 Appeals
65(1)
5 Income tax
66(17)
5.1
Chapter outline
66(1)
5.2 Introduction to income tax
66(1)
5.3 Sources of income tax law
67(1)
5.4 Collection and payment of income tax
67(2)
5.5 Rates of income tax and allowances
69(1)
5.6 Calculation of income tax
70(3)
5.7 Sources of taxable income
73(7)
5.8 Charitable giving
80(1)
5.9 Summary
80(3)
6 Capital gains tax
83(8)
6.1 Introduction
83(1)
6.2 The principles of CGT
83(1)
6.3 Who is liable for capital gains tax?
83(1)
6.4 Disposal of assets
83(1)
6.5 What are chargeable assets?
84(1)
6.6 How is the capital gain calculated?
84(1)
6.7 The rate of CGT
84(1)
6.8 Capital losses
85(1)
6.9 Rebasing of assets owned before 31 March 1982
86(1)
6.10 More than one disposal in a tax year
86(1)
6.11 Exemptions and reliefs
86(2)
6.12 Death of a taxpayer
88(1)
6.13 Case study: Arthur Pickering Deceased
89(1)
6.14 Conclusion: checkpoints
90(1)
7 Inheritance tax
91(35)
7.1 Introduction: basic structure of inheritance tax
91(1)
7.2 The charge to inheritance tax
92(1)
7.3 Potentially exempt transfers
93(1)
7.4 The transfer of value on death
94(1)
7.5 The occasions to tax
94(6)
7.6 The charge to tax and a lifetime chargeable transfer
100(6)
7.7 The charge to tax and an LCT where the transferor dies within seven years of the LCT
106(4)
7.8 The charge to tax and a PET
110(1)
7.9 The charge to tax and death
111(7)
7.10 Gifts subject to a reservation
118(1)
7.11 Liability, burden, and payment of tax
119(2)
7.12 Tax planning
121(1)
7.13 Conclusion: checkpoints
122(1)
7.14 Commentary to exercises
122(4)
8 Corporation tax
126(15)
8.1 Introduction to corporation tax
126(1)
8.2 Calculating the income profits of a limited company
126(1)
8.3 Calculating the capital gains of a limited company
127(1)
8.4 Roll-over relief
128(1)
8.5 Capital losses
129(1)
8.6 Trading losses
129(1)
8.7 Capital Allowances ('CA')
130(3)
8.8 Calculating corporation tax
133(1)
8.9 Payment of CT
134(1)
8.10 The payment of dividends
135(1)
8.11 Close companies
135(1)
8.12 Taxation of close companies
136(2)
8.13 Steps to a complete CT calculation
138(2)
8.14 Conclusion: checkpoints
140(1)
9 Value added tax
141(9)
9.1 Introduction
141(1)
9.2 Sources of VAT law
141(1)
9.3 When is VAT charged?
141(1)
9.4 What are the rates of VAT?
142(2)
9.5 Input and output VAT
144(1)
9.6 Registration
145(1)
9.7 The tax point
145(1)
9.8 Accounting for VAT
145(2)
9.9 Doing VAT calculations
147(2)
9.10 Conclusion: checkpoints
149(1)
10 Taxation of sole proprietors and partnerships
150(10)
10.1 Introduction
150(1)
10.2 Sole trader liability to income tax and VAT
150(1)
10.3 Partners' liability to income tax
151(1)
10.4 Calculating the trading profit of sole traders and partners
152(1)
10.5 Charge on income
153(1)
10.6 Capital gains and capital losses
154(1)
10.7 Trading losses
154(1)
10.8 The basis of assessment of trading profits
155(1)
10.9 Overlap relief
156(1)
10.10 A change in the membership of a partnership
157(1)
10.11 Division of profits and losses between partners
158(1)
10.12 Terminal loss relief
158(1)
10.13 Start-up loss relief
159(1)
10.14 Carry forward relief on incorporation of a business
159(1)
10.15 Conclusion: checkpoints
159(1)
11 Taxation of trusts and settlements
160(11)
11.1 Introduction and background
160(1)
11.2 Inheritance tax
161(4)
11.3 Capital gains tax
165(3)
11.4 Income tax
168(1)
11.5 Conclusion: checkpoints
169(2)
PART 3 Wills and administration of estates
171(112)
12 Introduction to wills and administration of estates
173(1)
12.1 Introduction
173(1)
12.2 Breakdown of the task
173(1)
13 Entitlement to the estate
174(35)
13.1 Basic structure of entitlement to the estate
174(1)
13.2 Wills
174(1)
13.3 Validity of wills
175(4)
13.4 Revocation of a will
179(3)
13.5 Alterations in wills
182(1)
13.6 Incorporation by reference
183(1)
13.7 Failure of gifts by will
184(4)
13.8 Gifts to children in wills
188(1)
13.9 Wills: checkpoints
189(1)
13.10 Intestacy
190(1)
13.11 Intestacy: the basic position
191(1)
13.12 Entitlement where there is a surviving spouse (or a surviving civil partner) of the intestate
192(3)
13.13 Issue of the intestate
195(1)
13.14 Other relatives of the intestate
195(1)
13.15 The Crown
196(1)
13.16 Inheritance tax and intestacy
196(1)
13.17 Intestacy: checkpoints
196(1)
13.18 Property not passing under the will or the intestacy rules
197(1)
13.19 Property passing outside the will or intestacy rules
197(3)
13.20 Property not forming part of the succession estate but forming part
of the deceased's estate for inheritance tax purposes
200(1)
13.21 Property not forming part of the deceased's estate for succession or inheritance tax purposes
201(1)
13.22 Property not passing under the will or the intestacy rules: checkpoints
201(1)
13.23 Provision for family and dependants
201(1)
13.24 The basis of the claim for provision
202(1)
13.25 The application
202(1)
13.26 The applicant
202(2)
13.27 Reasonable financial provision
204(1)
13.28 The guidelines
205(2)
13.29 Family provision orders
207(1)
13.30 Property available for financial provision orders
207(1)
13.31 Family provision: checkpoints
208(1)
14 Application for a grant of representation
209(40)
14.1 Introduction
209(1)
14.2 Grants of representation
209(1)
14.3 Responsibilities of solicitors instructed by personal representatives
210(1)
14.4 The effect of the issue of a grant
211(1)
14.5 Grant not necessary
211(1)
14.6 Types of grant
212(2)
14.7 Personal representatives: capacity
214(1)
14.8 Personal representatives: several claimants
215(1)
14.9 Personal representatives: number
216(1)
14.10 Personal representatives: renunciation/power reserved
216(1)
14.11 Grants of representation: checkpoints
217(1)
14.12 Obtaining the grant: practice overview
218(2)
14.13 Registering the death
220(1)
14.14 Preparing the papers to lead the grant
220(1)
14.15 Funds for payment of inheritance tax
221(1)
14.16 Swearing or affirming the Oath
222(1)
14.17 Lodging the papers
222(1)
14.18 Obtaining the grant: practice overview: checkpoints
222(1)
14.19 The court's requirements: Oaths
223(1)
14.20 The requirements generally
224(1)
14.21 Oath for executors
224(7)
14.22 Oath for administrators with will annexed
231(3)
14.23 Oath for administrators
234(4)
14.24 Further affidavit evidence
238(1)
14.25 The court's requirements: checkpoints
239(1)
14.26 Hmrc's requirements
240(1)
14.27 Excepted estates
241(3)
14.28 Form IHT 400
244(3)
14.29 Form IHT 400 Calculation
247(1)
14.30 Summary
247(1)
14.31 Hmrc's requirements: checkpoints
248(1)
15 Post-grant practice
249(34)
15.1 Introduction
249(1)
15.2 Duties and powers of personal representatives
249(1)
15.3 Duties of personal representatives
249(2)
15.4 Administrative powers of personal representatives
251(6)
15.5 Duties and powers of personal representatives: checkpoints
257(1)
15.6 Administering the estate
257(1)
15.7 Protection of personal representatives
257(3)
15.8 Financial services
260(1)
15.9 Collecting/realising the assets
261(2)
15.10 Payment of debts (solvent estate)
263(2)
15.11 Payment of debts (insolvent estate)
265(1)
15.12 Post-death changes
266(2)
15.13 Administering the estate: checkpoints
268(2)
15.14 Distributing the estate
270(1)
15.15 Payment of legacies
270(2)
15.16 Ascertainment of residue
272(3)
15.17 Estate accounts
275(2)
15.18 Assents
277(1)
15.19 Financial services
278(1)
15.20 Beneficiaries' rights and remedies
279(2)
15.21 Distributing the assets: checkpoints
281(2)
PART 4 EU law and human rights
283(62)
16 EU law
285(39)
The European Union, its institutions, and sources of law
285(1)
16.1 Introduction
285(1)
16.2 The institutions
285(4)
16.3 The sources of EU law
289(1)
16.4 The European Union, its institutions, and sources of law: checkpoints
290(1)
The relationship between EU and national law
291(1)
16.5 Introduction
291(1)
16.6 The concept of direct effect
291(2)
16.7 Supremacy
293(1)
16.8 The relationship between EU and national law: checkpoints
294(1)
Remedies
295(1)
16.9 Introduction
295(1)
16.10 Article 267 reference procedure
295(1)
16.11 Judicial review
296(1)
16.12 Enforcement of law against Member States
297(1)
16.13 Seeking a remedy in the national courts
297(1)
16.14 Remedies: checkpoints
298(1)
Free movement of goods
299(1)
16.15 Introduction
299(1)
16.16 Treaty provisions
299(1)
16.17 Customs duties
299(1)
16.18 Quantitative restrictions
300(1)
16.19 Exceptions to Article 34 TFEU
300(2)
16.20 Free movement of goods: summary and checkpoints
302(1)
Free movement of persons and citizenship rights
303(1)
16.21 Introduction
303(1)
16.22 Workers
304(1)
16.23 Families of workers
305(1)
16.24 Exceptions to Article 45
305(2)
16.25 Free movement of persons: checkpoints
307(1)
Freedom of establishment and provision of services
307(1)
16.26 Introduction
307(1)
16.27 Freedom of establishment
308(1)
16.28 Freedom to provide services
308(1)
16.29 Limitations
308(2)
16.30 Freedom to receive services
310(1)
16.31 Freedom of establishment and provision of services: checkpoints
310(1)
Competition law
310(1)
16.32 Introduction
310(1)
16.33 Article 101 TFEU
311(3)
16.34 Exemptions to Article 101(1)
314(2)
16.35 Article 101: flowchart
316(1)
16.36 Article 102 TFEU
316(3)
16.37 Competition law: checkpoints
319(1)
16.38 UK competition law
320(2)
16.39 The EU and fundamental rights
322(1)
Further information
323(1)
16.40 Bibliography and further reading
323(1)
17 Human rights
324(21)
17.1 Introduction
324(1)
17.2 General principles
325(1)
17.3 European and international doctrines
325(4)
17.4 The Convention rights
329(13)
17.5 Judicial remedies
342(1)
17.6 Conclusion: checkpoints
343(1)
17.7 Bibliography
343(2)
Appendix 1 Answers to self-test questions 345(2)
Appendix 2 Investments 347(4)
Appendix 3 SRA Financial Services (Scope) Rules 2001 351(6)
Appendix 4 SRA Financial Services (Conduct of Business) Rules 2001 357(8)
Index 365
Susan Wigglesworth, LLB, Solicitor (non-practising), Senior Lecturer, Staffordshire University.