Foundations for the LPC 2018-2019

2018 ◽  
Author(s):  
Clare Firth ◽  
Elizabeth Smart ◽  
Kathryn Wright ◽  
Lucy Crompton ◽  
Helen Fox ◽  
...  
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
Worked Examples ◽  
Capital Gains ◽  
Core Material ◽  
Tax Revenue ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Corporation Tax ◽  
Key Points

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Administration of Estates. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.

Foundations for the LPC 2017-2018

2017 ◽  
Author(s):  
Clare Firth ◽  
Elizabeth Smart ◽  
Kathryn Wright ◽  
Lucy Crompton ◽  
Helen Fox ◽  
...  
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
Worked Examples ◽  
Capital Gains ◽  
Core Material ◽  
Tax Revenue ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Corporation Tax ◽  
Key Points

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Administration of Estates. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.

Foundations for the LPC 2019-2020

2019 ◽  
Author(s):  
Clare Firth ◽  
Elizabeth Smart ◽  
Kathryn Wright ◽  
Lucy Crompton ◽  
Helen Fox ◽  
...  
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
Worked Examples ◽  
Capital Gains ◽  
Core Material ◽  
Tax Revenue ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Corporation Tax ◽  
Key Points

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Administration of Estates. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.

Foundations for the LPC 2020-2021

2020 ◽  
Author(s):  
Clare Firth ◽  
Elizabeth Smart ◽  
Lucy Crompton ◽  
Helen Fox ◽  
Frances Seabridge ◽  
...  
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
Worked Examples ◽  
Capital Gains ◽  
Core Material ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Human Rights Law ◽  
Corporation Tax ◽  
Key Points

Foundations for the LPC covers the areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct and Regulation, wills and administration of estates, and taxation. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.

Foundations for the LPC

2021 ◽  
Author(s):  
Clare Firth ◽  
Elizabeth Smart ◽  
Lucy Crompton ◽  
Helen Fox ◽  
Frances Seabridge ◽  
...  
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
Worked Examples ◽  
Capital Gains ◽  
Core Material ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Human Rights Law ◽  
Corporation Tax ◽  
Key Points

Foundations for the LPC covers the areas of the Legal Practice Course as set out in the LPC Outcomes: professional conduct and regulation, wills and administration of estates, and taxation. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.

4. Taking instructions and other initial matters

2019 ◽  
pp. 23-44
Author(s):  
Robert Abbey ◽  
Mark Richards
Keyword(s):  
Capital Gains ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Client Care ◽  
The Law ◽  
Stamp Duty

This chapter discusses initial activities in the conveyancing process including advising joint buyers on co-ownership; advising buyers to have a survey of the property carried out before exchange of contracts; estate agents; capital gains tax; stamp duty land tax; client care and advice on costs; professional conduct; the Law Society’s National Conveyancing Protocol; and advising on finance.

4. Taking instructions and other initial matters

2018 ◽  
Author(s):  
Robert Abbey ◽  
Mark Richards
Keyword(s):  
Capital Gains ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Client Care ◽  
The Law ◽  
Stamp Duty

This chapter discusses initial activities in the conveyancing process including advising joint buyers on co-ownership; advising buyers to have a survey of the property carried out before exchange of contracts; estate agents; capital gains tax; stamp duty land tax; client care and advice on costs; professional conduct; the Law Society’s National Conveyancing Protocol; and advising on finance.

Value capture taxation: alternate sources of revenue for Sub-Central government in Australia

2019 ◽  
Vol 24 (2) ◽  
pp. 200-216
Author(s):  
Vince Mangioni
Keyword(s):  
Grounded Theory ◽  
Central Government ◽  
Capital Gains ◽  
Transport Infrastructure ◽  
Tax Revenue ◽  
Capital Gains Tax ◽  
Public Infrastructure ◽  
Value Capture ◽  
Content Type ◽  
A Value

Purpose Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested from central government in the form of capital gains, to sub-central government as a value capture tax. Design/methodology/approach A qualitative research methodology comprising grounded theory and phenomenological research is used in undertaking the review of tax revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax. Grounded theory is applied for constant comparison of the data with the objectives of maximising similarities and differences in these revenues with an analytical construct as defined by Strauss and Corbin (1990, p. 61). Findings The paper finds that realigning revenue from land-based taxes against the principles of good tax design provides greater opportunity to raise additional revenue to fund public infrastructure while decentralising revenue from central government. It provides an alternate mechanism for revenue transfer from central to sub-central government while conceptually improving own source revenue from value capture taxation as a new revenue source. Research limitations/implications The limitation of this paper is the ability to quantify the potential increase that would be generated in the form of value capture revenue. It is demonstrated in the paper that capital gains tax took over 15 years for revenue generation to crystallise, a factor that would likely occur in the potential introduction of a value capture tax for funding transport infrastructure. Practical implications The pathway to introducing a value capture tax is through re-innovating capital gains tax as a value capture tax directly hypothecated to funding transport infrastructure that results in the uplift in values of the surrounding property from which revenue is raised. Originality/value This paper provides a new approach in contributing to funding the capital outlay of public infrastructure in lieu of central government consolidated revenue allocated through the Commonwealth Grants Commission. It provides a much-needed approach to decentralising revenue from the Commonwealth to sub-central government in Australia which has one of the most centralised tax systems in the OECD.

4. Taking Instructions and Other Initial Matters

Property Law ◽  
2021 ◽  
pp. 24-45
Author(s):  
Mark Richards
Keyword(s):  
Capital Gains ◽  
Professional Conduct ◽  
Capital Gains Tax ◽  
Client Care ◽  
The Law ◽  
Stamp Duty

This chapter discusses initial activities in the conveyancing process including advising joint buyers on co-ownership; advising buyers to have a survey of the property carried out before exchange of contracts; estate agents; capital gains tax; stamp duty land tax; client care and advice on costs; professional conduct; the Law Society’s National Conveyancing Protocol; and advising on finance.

Sign in / Sign up

Export Citation Format

Share Document