| Description |
1 online resource (885 p.) |
| 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 andamp -- 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 |
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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 |
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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 |
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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 |
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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 |
| Summary |
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 topics are applied in practice |
| Notes |
Description based upon print version of record |
| Form |
Electronic book
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| ISBN |
9781915469151 |
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1915469155 |
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