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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Other Authors: | |
Format: | eBook |
Language: | English |
Published: |
Bristol :
College of Law Publishing,
2022.
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Edition: | 1st ed. |
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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 &
- 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.