Tax
A comprehensive revision resource for the SQE1 tax course, covering business tax, property tax and inheritance tax, with animated explainer videos, detailed breakdowns of core concepts, colour-coded examples, and a broad range of MCQs
Assessment objectives
What is tax law about?
Key definitions
Key legislation
Tax rates and calculations [JAMES]
Overview of income tax
Total taxable income
Personal allowance
Tax deducted at source
Non-savings income
Savings income
Dividend income
EXAMPLE: calculating income tax
Tax reliefs
PRACTISE MCQs: Chapter title
Overview of capital gains tax
Capital gains
Capital losses
Individuals: rates and reliefs
Companies: corporation tax on capital gains
Overview of the taxation of companies
Introduction to the taxation of companies
Total taxable profits
Capital allowances
Trading losses
Chargeable gains
Capital losses
Payment of corporation tax
Paying interest on a loan
Close companies
Summary: How Principles of Tax apply to the Business Law and Practice FLK
PRACTISE MCQs: Business law
Overview of value added tax
Introduction to VAT
How VAT works
VAT rates and types of supplies
VAT on property transactions
PRACTISE MCQs: VAT
In short, because our courses have been created and delivered by experienced lawyers and tutors, including lawyers who have trained and practiced at leading international law firms, managed legal teams, and authored and sold hundreds of thousands of study guides and books.
18 on-demand academic and skills courses, consolidating the core functioning legal knowledge required by the SRA into easily-digestible, bite-sized chunks
Thousands of MCQs, each with detailed explanations of why the answers are correct or incorrect.
Hundreds of animated videos to explain the more complex concepts in simple, engaging ways
Countless flow charts, mindmaps and tables to bring topics to life, and make them easier to remember
Three tiers of mock exams, including topic-specific, course-specific, and SQE-wide MCQ assessments.
Insider insights into how concepts work in practice, hundreds of definitions, and countless worked examples, all colour-coded to support memorisation.
Includes a consolidated glossary of key definitions from throughout the course, as well as links to the key legislation mentioned.