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Foundations for the LPC 2017-2018 21st Revised edition [Pehme köide]

, (Solicitor (non-practising), Senior Lecturer in Legal Practice, Director of Legal Practice, University of Sheffield), (Soli), (Solicitor (non-practising), Principal Lecturer, Department of Law & Criminology, Sheffield Hallam University), , ,
  • Formaat: Paperback / softback, 344 pages, kõrgus x laius x paksus: 292x210x17 mm, kaal: 768 g
  • Sari: Legal Practice Course Manuals
  • Ilmumisaeg: 29-Jun-2017
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198787669
  • ISBN-13: 9780198787662
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Foundations for the LPC 2017-2018 21st Revised editionSuurem pilt
  • Formaat: Paperback / softback, 344 pages, kõrgus x laius x paksus: 292x210x17 mm, kaal: 768 g
  • Sari: Legal Practice Course Manuals
  • Ilmumisaeg: 29-Jun-2017
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198787669
  • ISBN-13: 9780198787662
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9780198787662.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 and revenue law, and wills and administration of estates. The book also discusses human rights law, a topic now taught pervasively across 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.
Preface xiii
Guide to the Online Resource Centre xiv
Acknowledgements xvi
Table of Cases
xvii
Table of Statutes
xix
Table of Statutory Instruments
xxiii
Table of International Treaties and Conventions
xxiv
Table of Code of Conduct and Other Rules
xxv
PART 1 Professional conduct
1(58)
1 Introduction
3(34)
1.1 Regulation
3(1)
1.2 A Brief History of legal ethics
4(1)
1.3 What is going to be covered?
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)
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)
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(16)
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 Allowances and rates of income tax
69(1)
5.6 Calculation of income tax
69(4)
5.7 Sources of taxable income tax
73(6)
5.8 Charitable giving
79(1)
5.9 Summary
80(2)
6 Capital gains tax
82(8)
6.1 Introduction
82(1)
6.2 The principles of CGT
82(1)
6.3 Who is liable for capital gains tax?
82(1)
6.4 Disposal of assets
82(1)
6.5 What are chargeable assets?
83(1)
6.6 How is the capital gain calculated?
83(1)
6.7 The rate of CGT
83(1)
6.8 Capital losses
84(1)
6.9 More than one disposal in a tax year
85(1)
6.10 Exemptions and reliefs
85(2)
6.11 Death of a taxpayer
87(1)
6.12 Case study: Arthur Pickering Deceased
88(1)
6.13 Conclusion: checkpoints
89(1)
7 Inheritance tax
90(35)
7.1 Introduction: basic structure of inheritance tax
90(1)
7.2 The charge to inheritance tax
91(1)
7.3 Potentially exempt transfers
92(1)
7.4 The transfer of value on death
93(1)
7.5 The occasions to tax
93(6)
7.6 The charge to tax and a lifetime chargeable transfer
99(6)
7.7 The charge to tax and an LCT where the transferor dies within seven years of the LCT
105(4)
7.8 The charge to tax and a PET
109(1)
7.9 The charge to tax and death
110(8)
7.10 Gifts subject to a reservation
118(1)
7.11 Liability, burden, and payment of tax
118(3)
7.12 Tax planning
121(1)
7.13 Conclusion: checkpoints
121(1)
7.14 Commentary to exercises
122(3)
8 Corporation tax
125(15)
8.1 Introduction to corporation tax
125(1)
8.2 Calculating the income profits of a limited company
125(1)
8.3 Calculating the capital gains of a limited company
126(1)
8.4 Roll-over relief
127(1)
8.5 Capital losses
127(1)
8.6 Trading losses
128(1)
8.7 Capital Allowances (`CA')
129(3)
8.8 Calculating corporation tax
132(1)
8.9 Payment of CT
132(1)
8.10 The payment of dividends
133(1)
8.11 Close companies
133(1)
8.12 Taxation of close companies
134(2)
8.13 Steps to a complete CT calculation
136(3)
8.14 Conclusion: checkpoints
139(1)
9 Value added tax
140(9)
9.1 Introduction
140(1)
9.2 Sources of VAT law
140(1)
9.3 When is VAT charged?
140(1)
9.4 What are the rates of VAT?
141(2)
9.5 Input and output VAT
143(1)
9.6 Registration
144(1)
9.7 The tax point
144(1)
9.8 Accounting for VAT
144(2)
9.9 Doing VAT calculations
146(2)
9.10 Conclusion: checkpoints
148(1)
10 Taxation of sole proprietors and partnerships
149(10)
10.1 Introduction
149(1)
10.2 Sole trader liability to income tax and VAT
149(1)
10.3 Partners' liability to income tax
150(1)
10.4 Calculating the trading profit of sole traders and partners
151(1)
10.5 Charge on income
152(1)
10.6 Capital gains and capital losses
153(1)
10.7 Trading losses
153(1)
10.8 The basis of assessment of trading profits
154(1)
10.9 Overlap relief
155(1)
10.10 A Change in the membership of a partnership
156(1)
10.11 Division of profits and losses between partners
157(1)
10.12 Terminal loss relief
157(1)
10.13 Start-up loss relief
158(1)
10.14 Carry forward relief on incorporation of a business
158(1)
10.15 Conclusion: checkpoints
158(1)
11 Taxation of trusts and settlements
159(12)
11.1 Introduction and background
159(1)
11.2 Inheritance tax
160(4)
11.3 Capital gains tax
164(3)
11.4 Income tax
167(1)
11.5 Conclusion: checkpoints
168(3)
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(2)
13.13 Issue of the intestate
194(1)
13.14 Other relatives of the intestate
195(1)
13.15 The Crown
195(1)
13.16 Inheritance tax and intestacy
196(1)
13.17 Intestacy: checkpoints
196(2)
13.18 Property not passing under the will or the intestacy rules
198(1)
13.19 Property passing outside the will or intestacy rules
198(2)
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
200(1)
13.22 Property not passing under the will or the intestacy rules: checkpoints
200(1)
13.23 Provision for family and dependants
201(1)
13.24 The basis of the claim for provision
201(1)
13.25 The application
201(1)
13.26 The applicant
202(1)
13.27 Reasonable financial provision
203(1)
13.28 The guidelines
204(2)
13.29 Family provision orders
206(1)
13.30 Property available for financial provision orders
207(1)
13.31 Family provision: checkpoints
207(2)
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
220(2)
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 Human rights
283(22)
16 Human rights
285(20)
16.1 Introduction
285(1)
16.2 General principles
286(1)
16.3 European and international doctrines
286(4)
16.4 The Convention rights
290(13)
16.5 Judicial remedies
303(1)
16.6 Conclusion: checkpoints
304(1)
16.7 Bibliography
304(1)
Appendix 1 Answers to self-test questions 305(2)
Appendix 2 Investments 307(4)
Index 311
Clare Firth, LLB, Solicitor (non-practising), Senior Lecturer in Legal Practice, formerly Director of Legal Practice, University of Sheffield

Elizabeth Smart, LLB, Solicitor (non-practising)

Dr Kathryn Wright, LLB, Solicitor (non-practising)

Lucy Crompton, LLB, Solicitor (non-practising), Senior Lecturer, Manchester Metropolitan University



Helen Fox, LLB, Solicitor (non-practising), Senior Lecturer (part time), Staffordshire University

Frances Seabridge, LLB, Solicitor (non-practising), Senior Lecturer, Staffordshire University

Susan Wigglesworth, LLB, Solicitor, former Lecturer in Law, Staffordshire University