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Foundations for the LPC 2020-2021 24th Revised edition [Pehme köide]

, , , (Solicitor (non-pra), (Solicitor (non-practising), National Teaching Fellow, Head of Law, Sheffield Hallam University), (Solicitor (non-practising), Senior Lecturer in Legal Practice, Director of Legal Practice, University of Sheffield),
  • Formaat: Paperback / softback, 344 pages, kõrgus x laius x paksus: 292x207x18 mm, kaal: 766 g
  • Sari: Legal Practice Course Manuals
  • Ilmumisaeg: 25-Jun-2020
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198858434
  • ISBN-13: 9780198858430
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Foundations for the LPC 2020-2021 24th Revised editionSuurem pilt
  • Formaat: Paperback / softback, 344 pages, kõrgus x laius x paksus: 292x207x18 mm, kaal: 766 g
  • Sari: Legal Practice Course Manuals
  • Ilmumisaeg: 25-Jun-2020
  • Kirjastus: Oxford University Press
  • ISBN-10: 0198858434
  • ISBN-13: 9780198858430
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9780198858430.html
Märksõnad:
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.

Online Resources

Online resources accompanying the text include useful web links, forms, and diagrams.
Preface xiii
Acknowledgements xiv
Table of Cases
xv
Table of Primary Legislation
xvii
Table of Secondary Legislation
xxi
Table of European Legislation
xxii
Table of International Treaties and Conventions
xxiii
Table of Codes of Conduct and Other Rules
xxiv
PART 1 Professional conduct
1(58)
1 Ethics, Professional Conduct, and Regulation
3(34)
1.1 Regulation
3(1)
1.2 A brief history of legal ethics
4(2)
1.3 What is going to be covered in this chapter?
6(1)
1.4 What being a member of the profession and a good solicitor means
7(3)
1.5 The Principles and Codes of Conduct within the SRA Standards and Regulations
10(3)
1.6 Practical application of the Principles and Codes of Conduct
13(10)
1.7 Professional conduct and the LPC core practice areas
23(3)
1.8 Professional conduct: checkpoints
26(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(110)
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 Indirect taxation
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
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(14)
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
128(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(2)
8.14 Conclusion: checkpoints
138(1)
9 Value added tax
139(9)
9.1 Introduction
139(1)
9.2 Sources of VAT law
139(1)
9.3 When is VAT charged?
139(1)
9.4 What are the rates of VAT?
140(2)
9.5 Input and output VAT
142(1)
9.6 Registration
143(1)
9.7 The tax point
143(1)
9.8 Accounting for VAT
143(2)
9.9 Doing VAT calculations
145(2)
9.10 Conclusion: checkpoints
147(1)
10 Taxation of sole proprietors and partnerships
148(10)
10.1 Introduction
148(1)
10.2 Sole trader liability to income tax and VAT
148(1)
10.3 Partners' liability to income tax
149(1)
10.4 Calculating the trading profit of sole traders and partners
150(1)
10.5 Charge on income
151(1)
10.6 Capital gains and capital losses
152(1)
10.7 Trading losses
152(1)
10.8 The basis of assessment of trading profits
153(1)
10.9 Overlap relief
154(1)
10.10 A change in the membership of a partnership
155(1)
10.11 Division of profits and losses between partners
156(1)
10.12 Terminal loss relief
156(1)
10.13 Start-up loss relief
157(1)
10.14 Carry forward relief on incorporation of a business
157(1)
10.15 Conclusion: checkpoints
157(1)
11 Taxation of trusts and settlements
158(11)
11.1 Introduction and background
158(1)
11.2 Inheritance tax
159(4)
11.3 Capital gains tax
163(3)
11.4 Income tax
166(1)
11.5 Conclusion: checkpoints
167(2)
PART 3 Wills and administration of estates
169(1)
12 Introduction to wills and administration of estates
171(1)
12.1 Introduction
171(1)
12.2 Breakdown of the task
171(1)
13 Entitlement to the estate
172(35)
13.1 Basic structure of entitlement to the estate
172(1)
13.2 Wills
172(1)
13.3 Validity of wills
173(4)
13.4 Revocation of a will
177(3)
13.5 Alterations in wills
180(1)
13.6 Incorporation by reference
181(1)
13.7 Failure of gifts by will
182(4)
13.8 Gifts to children in wills
186(1)
13.9 Wills: checkpoints
187(1)
13.10 Intestacy
188(1)
13.11 Intestacy: the basic position
189(1)
13.12 Entitlement where there is a surviving spouse (or a surviving civil partner) of the intestate
190(2)
13.13 Issue of the intestate
192(1)
13.14 Other relatives of the intestate
193(1)
13.15 The Crown
193(1)
13.16 Inheritance tax and intestacy
194(1)
13.17 Intestacy: checkpoints
194(2)
13.18 Property not passing under the will or the intestacy rules
196(1)
13.19 Property passing outside the will or intestacy rules
196(2)
13.20 Property not forming part of the succession estate but forming part of the deceased's estate for inheritance tax purposes
198(1)
13.21 Property not forming part of the deceased's estate for succession or inheritance tax purposes
198(1)
13.22 Property not passing under the will or the intestacy rules: checkpoints
198(1)
13.23 Provision for family and dependants
199(1)
13.24 The basis of the claim for provision
199(1)
13.25 The application
199(1)
13.26 The applicant
200(1)
13.27 Reasonable financial provision
201(1)
13.28 The guidelines
202(2)
13.29 Family provision orders
204(1)
13.30 Property available for financial provision orders
205(1)
13.31 Family provision: checkpoints
205(2)
14 Application for a grant of representation
207(40)
14.1 Introduction
207(1)
14.2 Grants of representation
207(1)
14.3 Responsibilities of solicitors instructed by personal representatives
208(1)
14.4 The effect of the issue of a grant
209(1)
14.5 Grant not necessary
209(1)
14.6 Types of grant
210(2)
14.7 Personal representatives: capacity
212(1)
14.8 Personal representatives: several claimants
213(1)
14.9 Personal representatives: number
214(1)
14.10 Personal representatives: renunciation/power reserved
214(1)
14.11 Grants of representation: checkpoints
215(1)
14.12 Obtaining the grant: practice overview
216(2)
14.13 Registering the death
218(1)
14.14 Preparing the papers to lead the grant
218(1)
14.15 Funds for payment of inheritance tax
219(1)
14.16 Statement of Truth
220(1)
14.17 Lodging the papers
220(1)
14.18 Obtaining the grant: practice overview: checkpoints
221(1)
14.19 The court's requirements: Statement of Truth
222(1)
14.20 The requirements generally
222(1)
14.21 Statement of Truth for executors
222(7)
14.22 Statement of Truth for administrators with will annexed
229(3)
14.23 Statement of Truth for administrators
232(4)
14.24 Affidavit evidence
236(1)
14.25 The court's requirements: checkpoints
237(1)
14.26 HMRC's requirements
238(1)
14.27 Excepted estates
239(3)
14.28 Form IHT 400
242(2)
14.29 Form IHT 400 Calculation
244(1)
14.30 Summary
245(1)
14.31 HMRC's requirements: checkpoints
246(1)
15 Post-grant practice
247(34)
15.1 Introduction
247(1)
15.2 Duties and powers of personal representatives
247(1)
15.3 Duties of personal representatives
247(2)
15.4 Administrative powers of personal representatives
249(6)
15.5 Duties and powers of personal representatives: checkpoints
255(1)
15.6 Administering the estate
255(1)
15.7 Protection of personal representatives
255(3)
15.8 Financial services
258(1)
15.9 Collecting/realising the assets
259(2)
15.10 Payment of debts (solvent estate)
261(2)
15.11 Payment of debts (insolvent estate)
263(1)
15.12 Post-death changes
264(2)
15.13 Administering the estate: checkpoints
266(2)
15.14 Distributing the estate
268(1)
15.15 Payment of legacies
268(2)
15.16 Ascertainment of residue
270(3)
15.17 Estate accounts
273(2)
15.18 Assents
275(1)
15.19 Financial services
276(1)
15.20 Beneficiaries `rights and remedies'
277(2)
15.21 Distributing the assets: checkpoints
279(2)
PART 4 Human rights
281(22)
16 Human rights
283(20)
16.1 Introduction
283(1)
16.2 General principles
284(1)
16.3 European and international doctrines
284(4)
16.4 The Convention rights
288(13)
16.5 Judicial remedies
301(1)
16.6 Conclusion: checkpoints
302(1)
16.7 Bibliography
302(1)
Appendix 1 Answers to self-test questions 303(2)
Appendix 2 Investments 305(4)
Index 309