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Foundations for the LPC 25th Revised edition [Pehme köide]

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, (LLB, Solicitor (non-practising), former Senior Lecturer in Legal Practice, Director of Legal Practice, University of Sheffield, Visiting Lecturer, University of Law), (LLB, Solicitor), (LLB, LLM, Solicitor (non-practising), former Seni), ,
  • Formaat: Paperback / softback, 336 pages, kõrgus x laius x paksus: 292x210x20 mm, kaal: 844 g
  • Sari: Legal Practice Course Manuals
  • Ilmumisaeg: 27-Jul-2021
  • Kirjastus: Oxford University Press
  • ISBN-10: 019284427X
  • ISBN-13: 9780192844279
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Foundations for the LPC 25th Revised editionSuurem pilt
  • Formaat: Paperback / softback, 336 pages, kõrgus x laius x paksus: 292x210x20 mm, kaal: 844 g
  • Sari: Legal Practice Course Manuals
  • Ilmumisaeg: 27-Jul-2021
  • Kirjastus: Oxford University Press
  • ISBN-10: 019284427X
  • ISBN-13: 9780192844279
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9780192844279.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.

Digital formats and resources
This edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.
- Access to a digital version of this book comes with every purchase to enable a more flexible learning experience--12 months' access to this title on Law Trove will be available from 12 August 2021. Access must be redeemed by 30 June 2022.
- The online resources include useful web links, forms, and diagrams.
Preface xiii
Table of Cases xiv
Table of Primary Legislation xvi
Table of Secondary Legislation xx
Table of European Legislation xxi
Table of International Treaties and Conventions xxii
Table of Codes of Conduct and Other Rules xxiii
Part 1 Professional conduct 1(58)
1 Ethics, professional conduct, and regulation
3(35)
1.1 Introduction to the current regulation
3(2)
1.2 A brief history of legal ethics
5(2)
1.3 What is covered in this chapter
7(1)
1.4 What being a member of the profession and a good solicitor means
8(3)
1.5 The Principles and Codes of Conduct
11(3)
1.6 Practical application of the Principles and Codes of Conduct
14(10)
1.7 Professional conduct and the LPC core practice areas
24(3)
1.8 Conclusion: checkpoints
27(1)
1.9 Suggested solutions to
Chapter 1 Activities
28(10)
2 Financial services
38(16)
2.1 Introduction
38(5)
2.2 Relevance to solicitors
43(2)
2.3 The regulatory regime
45(1)
2.4 Financial promotions
45(1)
2.5 Solicitors regulated by the Solicitors Regulation Authority
46(5)
2.6 Conclusion: solicitors and the financial services legislation
51(1)
2.7 Commentary to scenarios
52(2)
3 Money laundering
54(5)
3.1 Introduction
54(1)
3.2 Money laundering
54(1)
3.3 The legislation
55(1)
3.4 The offences
55(1)
3.5 Relevance to solicitors
56(2)
3.6 Money laundering: checkpoints
58(1)
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(14)
5.1 Introduction to income tax
66(1)
5.2 Background to income tax law and the Finance Acts
67(1)
5.3 The role of HMRC and the self-assessment process
67(2)
5.4 Calculation of total income
69(3)
5.5 Allowances, reliefs, and rates of income tax
72(3)
5.6 Calculation of income tax-worked examples
75(4)
5.7 Conclusion: checkpoints
79(1)
6 Capital gains tax
80(8)
6.1 Introduction
80(1)
6.2 The principles of CGT
80(1)
6.3 Who is liable for capital gains tax?
80(1)
6.4 Disposal of assets
80(1)
6.5 What are chargeable assets?
81(1)
6.6 How is the capital gain calculated?
81(1)
6.7 The rate of CGT
81(1)
6.8 Capital losses
82(1)
6.9 More than one disposal in a tax year
83(1)
6.10 Exemptions and reliefs
83(2)
6.11 Death of a taxpayer
85(1)
6.12 Case study: Arthur Pickering Deceased
86(1)
6.13 Conclusion: checkpoints
87(1)
7 Inheritance tax
88(35)
7.1 Introduction: basic structure of inheritance tax
88(1)
7.2 The charge to inheritance tax
89(1)
7.3 Potentially exempt transfers
90(1)
7.4 The transfer of value on death
91(1)
7.5 The occasions to tax
91(6)
7.6 The charge to tax and a lifetime chargeable transfer
97(6)
7.7 The charge to tax and an LCT where the transferor dies within seven years of the LCT
103(4)
7.8 The charge to tax and a PET
107(1)
7.9 The charge to tax and death
108(8)
7.10 Gifts subject to a reservation
116(1)
7.11 Liability, burden, and payment of tax
116(3)
7.12 Tax planning
119(1)
7.13 Conclusion: checkpoints
119(1)
7.14 Commentary to exercises
120(3)
8 Corporation tax
123(15)
8.1 Introduction to corporation tax
123(1)
8.2 Calculating the income profits of a limited company
123(1)
8.3 Calculating the capital gains of a limited company
124(1)
8.4 Roll-over relief
125(1)
8.5 Capital losses
126(1)
8.6 Trading losses
126(1)
8.7 Capital Allowances ('CA')
127(3)
8.8 Calculating corporation tax
130(1)
8.9 Payment of CT
131(1)
8.10 The payment of dividends
132(1)
8.11 Close companies
132(1)
8.12 Taxation of close companies
133(2)
8.13 Steps to a complete CT calculation
135(2)
8.14 Conclusion: checkpoints
137(1)
9 Value added tax
138(9)
9.1 Introduction
138(1)
9.2 Sources of VAT law
138(1)
9.3 When is VAT charged?
138(1)
9.4 What are the rates of VAT?
139(2)
9.5 Input and output VAT
141(1)
9.6 Registration
142(1)
9.7 The tax point
142(1)
9.8 Accounting for VAT
142(2)
9.9 Doing VAT calculations
144(2)
9.10 Conclusion: checkpoints
146(1)
10 Taxation of sole proprietors and partnerships
147(10)
10.1 Introduction
147(1)
10.2 Sole trader liability to income tax and VAT
147(1)
10.3 Partners' liability to income tax
148(1)
10.4 Calculating the trading profit of sole traders and partners
149(1)
10.5 Charge on income
150(1)
10.6 Capital gains and capital losses
151(1)
10.7 Trading losses
151(1)
10.8 The basis of assessment of trading profits
152(1)
10.9 Overlap relief
153(1)
10.10 A change in the membership of a partnership
154(1)
10.11 Division of profits and losses between partners
155(1)
10.12 Terminal loss relief
156(1)
10.13 Start-up loss relief
156(1)
10.14 Carry forward relief on incorporation of a business
156(1)
10.15 Conclusion: checkpoints
156(1)
11 Taxation of trusts and settlements
157(12)
11.1 Introduction and background
157(1)
11.2 Inheritance tax
158(4)
11.3 Capital gains tax
162(3)
11.4 Income tax
165(1)
11.5 Conclusion: checkpoints
166(3)
Part 3 Wills and administration of estates 169(102)
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(30)
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 and Online Applications
220(1)
14.17 Making the application
220(1)
14.18 Obtaining the grant: practice overview: checkpoints
221(1)
14.19 The court's requirements
222(1)
14.20 The application generally
222(1)
14.21 Probate application: Common information
222(3)
14.22 Probate application: Information specific to an application where the deceased left a will (PA1P)
225(2)
14.23 Probate application: Information specific to an application where the deceased did not leave a will (PA1A)
227(1)
14.24 Affidavit evidence
227(1)
14.25 The court's requirements: checkpoints
228(1)
14.26 HMRC's requirements
229(1)
14.27 Excepted estates
230(3)
14.28 Form IHT 400
233(2)
14.29 Form IHT 400 Calculation
235(1)
14.30 Summary
236(1)
14.31 HMRC's requirements: checkpoints
236(1)
15 Post-grant practice
237(34)
15.1 Introduction
237(1)
15.2 Duties and powers of personal representatives
237(1)
15.3 Duties of personal representatives
237(2)
15.4 Administrative powers of personal representatives
239(6)
15.5 Duties and powers of personal representatives: checkpoints
245(1)
15.6 Administering the estate
245(1)
15.7 Protection of personal representatives
245(3)
15.8 Financial services
248(1)
15.9 Collecting/realising the assets
249(2)
15.10 Payment of debts (solvent estate)
251(2)
15.11 Payment of debts (insolvent estate)
253(1)
15.12 Post-death changes
254(2)
15.13 Administering the estate: checkpoints
256(2)
15.14 Distributing the estate
258(1)
15.15 Payment of legacies
258(2)
15.16 Ascertainment of residue
260(3)
15.17 Estate accounts
263(2)
15.18 Assents
265(1)
15.19 Financial services
266(1)
15.20 Beneficiaries' rights and remedies
267(2)
15.21 Distributing the assets: checkpoints
269(2)
Part 4 Human rights 271(24)
16 Human rights
273(22)
16.1 Introduction
273(1)
16.2 General principles
274(1)
16.3 European and international doctrines
275(4)
16.4 The Convention rights
279(13)
16.5 Judicial remedies
292(1)
16.6 Conclusion: checkpoints
293(1)
16.7 Bibliography
293(2)
Appendix 1 Answers To Self-Test Questions 295(2)
Appendix 2 Investments 297(4)
Index 301
Clare Firth, LLB, Solicitor (non-practising), former Senior Lecturer in Legal Practice, Director of Legal Practice, University of Sheffield, Visiting Lecturer, University of Law

Professor Elizabeth Smart, LLB, Solicitor

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

Helen Fox, LLB, Solicitor (non-practising)

Frances Seabridge, LLB, Solicitor (non-practising)

Jennifer Seymour, LLB, Solicitor, Senior Tutor, University of Law