Legal Foundations 2019/2020

Browne

Sujets

• Droit et juridique
• Law

Informations

• Publié par: College of Law Publishing
• Date de parution: 01 janvier 0001
• Nombre de lectures: 0
• EAN13: 9781913226121
• Langue: English

Extrait

LEGAL FOUNDATIONS

Published by
College of Law Publishing,
Braboeuf Manor, Portsmouth Road, St Catherines, Guildford GU3 1HA
© The University of Law 2019
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any way or by any means, including photocopying or recording, without the written permission of the copyright holder, application for which should be addressed to the publisher.
Crown copyright material is licensed under the Open Government Licence v3.0
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library.
ISBN: 978 1 913226 04 6
Typeset by Style Photosetting Ltd, Mayfield, East Sussex
Tables and index by Moira Greenhalgh, Arnside, Cumbria
Preface
This book is divided into five Parts, the first four each dealing with one of the topics which pervade the syllabus of the Legal Practice Course. These topics are: Revenue Law , Professional Conduct , EU Law and Human Rights . Part V deals with the core subject, Probate and Administration. The material contained in this book is intended to be an introduction to the pervasive and core topics, and is designed for those with little or no previous knowledge of the subjects. It has been written primarily to support and complement the Legal Practice Course undertaken by trainee solicitors. The approach taken to the subjects is essentially practical and is enhanced by worked examples showing the application of the topics in a practical context.
For the sake of brevity, the masculine pronoun is used to include the feminine. To refer to ‘he or she’ on every occasion when such a reference was necessary would have added many extra pages to an already lengthy book.
The law is generally stated as at May 2019.
KEIR BAMFORD
KEVIN BROWNE
JUDITH EMBLEY
LESLEY KING
ANTHONY MORGAN
LISA RAWCLIFFE
The University of Law
Contents
PREFACE
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 2019/20 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 CONFLICT OF INTERESTS
13.1 Introduction
13.2 Types of conflict of interests
13.3 Conflict of interest between clients
13.4 Conflict of interests 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
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
SRA Code of Conduct for Firms
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 his family with him?
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 his family with him to the host State?
24.7 Derogations from Articles 49 and 56 TFEU
24.8 Rights of potential recipients of services under EU law