Legal Foundations 2022/2023 : Legal Practice Course Guides (LPC).

Legal Foundations provides a practical introduction to five subjects that are an intrinsic part of legal practice and which must be clearly understood by all practitioners: Revenue Law, Professional Conduct, EU Law, Human Rights, and Probate and Administration. Worked examples illustrate how these t...

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Bibliographic Details
Main Author: Browne.
Other Authors: Bamford.
Format: eBook
Language:English
Published: Bristol : College of Law Publishing, 2022.
Edition:1st ed.
Subjects:
Online Access:Click to View
Table of Contents:
  • Intro
  • Title Page
  • Copyright Page
  • Preface
  • Contents
  • Table of Cases
  • Table of Primary Legislation
  • Table of Secondary Legislation
  • Table of Abbreviations
  • Part I Revenue Law
  • Chapter 1 Value Added Tax
  • 1.1 Introduction
  • 1.2 Charge to VAT
  • 1.3 Tax payable to HM Revenue &amp
  • Customs
  • 1.4 Penalties
  • Chapter 2 Income Tax
  • 2.1 Introduction
  • 2.2 Total income
  • 2.3 Allowable reliefs
  • 2.4 Personal allowances
  • 2.5 Personal Savings and Dividend Allowances
  • 2.6 Rates of tax
  • 2.7 Calculating the tax due
  • 2.8 A full income tax calculation
  • 2.9 Collection of income tax and dates for payment
  • Chapter 3 Capital Gains Tax
  • 3.1 Introduction
  • 3.2 Disposals
  • 3.3 Calculation of gains
  • 3.4 Reliefs
  • 3.5 The annual exemption
  • 3.6 CGT calculation where there is more than one disposal in a tax year
  • 3.7 Unabsorbed losses
  • 3.8 Part disposals
  • 3.9 Husband and wife
  • Chapter 4 Inheritance Tax
  • 4.1 Introduction
  • 4.2 The main charging provisions
  • 4.3 Transfers on death
  • 4.4 Lifetime transfers: potentially exempt transfers
  • 4.5 Other lifetime transfers: lifetime chargeable transfers
  • 4.6 Effect of death on lifetime transfers
  • 4.7 Liability and burden of payment
  • 4.8 Time for payment
  • Chapter 5 Tax-Efficient Investments
  • 5.1 Introduction
  • 5.2 Investments eligible for income tax relief
  • 5.3 Investments producing tax-free income or capital gains
  • 5.4 Investment to escape a CGT liability
  • Appendix to Part I
  • Tax Rates Summary
  • Summary of rates and allowances for 2022/23 for individuals
  • Part I Summaries - Revenue Law
  • Part II Professional Conduct
  • Chapter 6 The Legal Profession
  • 6.1 Professional conduct
  • 6.2 The Legal Services Board
  • 6.3 The Solicitors Regulation Authority
  • 6.4 The Law Society
  • 6.5 Different aspects of practice
  • 6.6 Law centres.
  • 6.7 Legal advice centres
  • 6.8 Duty solicitor schemes
  • Chapter 7 Regulating the Profession
  • 7.1 Introduction
  • 7.2 How the profession regulates itself
  • 7.3 The pervasive nature of conduct
  • 7.4 Complaints against solicitors, authorised bodies and those who work for them
  • 7.5 The Legal Ombudsman
  • 7.6 Breach of professional conduct
  • 7.7 The Solicitors Disciplinary Tribunal
  • 7.8 Other powers of the Solicitors Regulation Authority
  • 7.9 Powers of the court
  • 7.10 Negligence
  • 7.11 The SRA Compensation Fund
  • Chapter 8 The Principles
  • 8.1 Introduction
  • 8.2 The Principles
  • 8.3 Principle 1: Justice and the rule of law
  • 8.4 Principle 2: Public trust
  • 8.5 Principle 3: Independence
  • 8.6 Principle 4: Honesty
  • 8.7 Principle 5: Integrity
  • 8.8 Principle 6: Equality, diversity and inclusion
  • 8.9 Principle 7: Best interests of the client
  • 8.10 Examples
  • Chapter 9 Obtaining Instructions
  • 9.1 Introduction
  • 9.2 General principles
  • 9.3 Advertising
  • 9.4 Arrangements with third parties
  • 9.5 Examples
  • Chapter 10 The Retainer
  • 10.1 Introduction
  • 10.2 Acceptance of instructions
  • 10.3 Refusal of instructions to act
  • 10.4 Duties to the client during the retainer
  • 10.5 The client's authority
  • 10.6 Termination of the retainer
  • 10.7 Liens
  • 10.8 Examples
  • Chapter 11 Client Care and Costs
  • 11.1 Introduction
  • 11.2 Client care
  • 11.3 Information about costs
  • 11.4 Client care letter
  • 11.5 Consumer Contracts Regulations 2013
  • 11.6 Fees and costs
  • 11.7 Options available for solicitor's fees
  • 11.8 Money on account
  • 11.9 Solicitor's bill
  • 11.10 Client's right to challenge the bill
  • 11.11 Non-contentious business agreements
  • 11.12 Contentious business agreements
  • 11.13 Overcharging
  • 11.14 Commission
  • 11.15 Example
  • Chapter 12 Confidentiality
  • 12.1 Duty of confidentiality.
  • 12.2 Duty of disclosure
  • 12.3 Placing confidential information at risk
  • 12.4 Confidentiality and privilege
  • 12.5 Examples
  • Chapter 13 Conflicts of Interests
  • 13.1 Introduction
  • 13.2 Types of conflicts of interests
  • 13.3 Conflict of interest between clients
  • 13.4 Conflict of interest between two existing clients
  • 13.5 Own interest conflict
  • 13.6 Systems and controls for identifying conflicts
  • 13.7 Professional embarrassment
  • 13.8 Limited retainer
  • 13.9 Conveyancing
  • 13.10 Examples
  • Chapter 14 Undertakings
  • 14.1 Introduction
  • 14.2 Why undertakings are necessary
  • 14.3 Breach of an undertaking
  • 14.4 Oral and written undertakings
  • 14.5 Terms of the undertaking
  • 14.6 Client's authority
  • 14.7 Change of circumstances
  • 14.8 Enforcement
  • 14.9 Liability of others
  • 14.10 Standard forms of undertaking
  • 14.11 Examples
  • Chapter 15 Money Laundering and the Proceeds of Crime Act 2002
  • 15.1 Introduction
  • 15.2 Money Laundering Regulations 2017
  • 15.3 Proceeds of Crime Act 2002
  • 15.4 Confidentiality
  • 15.5 Criminal Finances Act 2017 and the UK financial sanctions regime
  • 15.6 Examples
  • Chapter 16 Duties Owed to the Court and Third Parties
  • 16.1 Introduction
  • 16.2 Refusing instructions to act
  • 16.3 Instructing counsel
  • 16.4 Immunity for advocacy work
  • 16.5 Duty to third parties
  • 16.6 Relations with other solicitors
  • 16.7 Examples
  • Chapter 17 Financial Services
  • 17.1 Introduction
  • 17.2 Source material
  • 17.3 Financial services regulatory structure
  • 17.4 The general framework
  • 17.5 The need for authority
  • 17.6 Regulated activity
  • 17.7 Exemption for professional firms -s 327 exemption
  • 17.8 The SRA Financial Services (Conduct of Business) Rules
  • 17.9 Consumer credit activity
  • 17.10 Insurance distribution
  • 17.11 Financial promotions
  • 17.12 Examples.
  • Chapter 18 Requirements of Practice
  • 18.1 The SRA Assessment of Character and Suitability Rules
  • 18.2 Practising certificates
  • 18.3 Additional practising requirements
  • 18.4 Accountants' reports
  • 18.5 Indemnity insurance
  • 18.6 Responsibility of managers in SRA authorised bodies
  • 18.7 Management, control and supervision
  • 18.8 Separate businesses
  • 18.9 Duty to the Solicitors Regulation Authority
  • 18.10 Examples
  • Appendix to Part II
  • SRA Codes of Conduct
  • SRA Principles
  • SRA Code of Conduct for Solicitors, RELs and RFLs (extracts)
  • SRA Code of Conduct for Firms (extracts)
  • Proceeds of Crime Act 2002
  • Part 7 - Money Laundering
  • Part II Summaries - Professional Conduct
  • Part III EU Law
  • Chapter 19 Sources of Eu Law
  • 19.1 Introduction
  • 19.2 Background
  • 19.3 The Treaties
  • 19.4 Regulations
  • 19.5 Directives
  • 19.6 The jurisprudence of the Court of Justice
  • 19.7 Other EU measures
  • 19.8 Conclusion
  • 19.9 Overview of the Treaty on the Functioning of the European Union
  • 19.10 Conversion table - notable Article numbers
  • Chapter 20 The Institutions
  • 20.1 Introduction
  • 20.2 The Council
  • 20.3 The European Council
  • 20.4 The European Commission
  • 20.5 The Parliament
  • 20.6 The Court of Justice
  • 20.7 The General Court
  • 20.8 The Court of Auditors
  • 20.9 The Committee of Permanent Representatives (COREPER)
  • 20.10 The Economic and Social Committee (ESC)
  • 20.11 The Committee of the Regions
  • Chapter 21 The Relationship Between Eu Law and National Law
  • 21.1 Introduction
  • 21.2 EU law and the EU citizen
  • 21.3 The concept of direct effect
  • 21.4 The supremacy of EU law
  • 21.5 The concept of indirect effect
  • 21.6 Action against a State for failure to implement a Directive
  • 21.7 Article 267 TFEU reference procedure
  • 21.8 Brexit
  • Chapter 22 Seeking a Remedy in National Courts.
  • 22.1 Introduction
  • 22.2 EU law as a defence
  • 22.3 Effective remedies
  • 22.4 Injunctions/interim injunctions
  • 22.5 Damages for breach of EU rights
  • 22.6 Repayment of discriminatory tax/VAT
  • 22.7 Statutory remedies
  • 22.8 Time-limits
  • 22.9 Limits on compensation
  • Chapter 23 Free Movement of Workers
  • 23.1 Introduction
  • 23.2 What does the Treaty provide?
  • 23.3 When does the Treaty allow Member States to deny entry?
  • 23.4 Can the worker bring their family with them?
  • Chapter 24 Freedom of Establishment and Provision of Services
  • 24.1 Introduction
  • 24.2 The right of establishment: Article 49 TFEU
  • 24.3 The right to provide services: Article 56 TFEU
  • 24.4 Secondary legislation
  • 24.5 Constraints under Articles 49 and 56 TFEU
  • 24.6 Can the self-employed person bring their family with them to the host State?
  • 24.7 Derogations from Articles 49 and 56 TFEU
  • 24.8 Rights of potential recipients of services under EU law
  • 24.9 Summary and conclusion
  • Chapter 25 Free Movement of Goods
  • 25.1 Introduction
  • 25.2 What does the Treaty provide?
  • 25.3 Are there circumstances in which Article 34 TFEU will not apply?
  • 25.4 Summary of the position regarding trading measures
  • 25.5 How to use Article 34 TFEU
  • Chapter 26 Competition Law
  • 26.1 Introduction
  • 26.2 Anti-competitive agreements: Article 101 TFEU
  • 26.3 Abuse of a dominant position: Article 102 TFEU
  • 26.4 Chapter Summary
  • Part I Vhuman Rights
  • Chapter 27 The European Convention on Human Rights
  • 27.1 Introduction to human rights
  • 27.2 Introduction to the Convention
  • 27.3 The relationship between the ECHR and English law
  • 27.4 The relationship between the ECHR and the EU
  • 27.5 The substantive law of the ECHR
  • 27.6 Petitioning the Court in Strasbourg
  • Chapter 28 The Human Rights Act 1998
  • 28.1 Introduction
  • 28.2 Convention rights.
  • 28.3 The mechanisms of the Act.