SQE Study
Preparing for the 2026 Solicitors Qualifying Examination? This is your official test review podcast for the SQE brought to you by Young Central. Thirteen subject matters are broken down to ensure you can tackle every topic.
Episodes
Tort Law III: Principles of Vicarious Liability
The principles of vicarious liability, which holds an employer responsible for the torts an employee commits due to their working relationship, even if the employer did not personally commit the wrongful act. The source clarifies that for vicarious liability to be established, the tortfeasor must be an employee, acting in the course of their employment, and the action must not be expressly prohibi
Tort Law II: Defences
A comprehensive overview of legal defences in tort law, primarily focusing on how a defendant can reduce or eliminate liability for harm caused. Volenti Non Fit Injuria is explained as a complete defence, applying when a person knowingly and willingly accepts a risk, with case examples demonstrating the required elements of knowledge and voluntary consent, particularly noting exceptions for employ
Tort Law I: Negligence
A comprehensive look at the tort of negligence, particularly focusing on the establishment of a duty of care and the calculation of damages in personal injury and death claims. Multiple case summaries illustrate when a duty of care exists, such as an employer's non-delegable duty to provide a safe work environment, contrasting with situations where public bodies, like the police, generally do
The Legal System of England and Wales V: The application of legislation made by Senedd Cymru and Westminster to England and to Wales
The application of legislation across Wales and England, focusing on the distinct law-making powers of the Senedd Cymru (Welsh Parliament) and the UK Parliament (Westminster). Laws passed by the Senedd Cymru have jurisdiction only within Wales and cover "devolved matters" such as education and health. Conversely, Westminster's laws apply to both England and Wales, addressing "re
The Legal System of England and Wales IV: Statutory Interpretation
A comprehensive overview of statutory interpretation—the methods courts use to determine and apply the meaning of written law when the text is unclear or leads to problematic results. Initially, the Literal Rule mandates adhering strictly to the plain meaning of words, despite potential absurd outcomes, while the Golden Rule offers a remedy by allowing modification of the literal meaning to avoid
The Legal System of England and Wales III: Primary Legislation
The structure and components of statutes, which are laws formally enacted by legislative bodies like the UK Parliament or the Senedd Cymru. Acts of Parliament serve as a primary source of law in the UK, existing alongside and taking precedence over common law. The sources meticulously describe the structural elements of an Act, including the short title, citation, long title, preamble, Royal Assen
The Legal System of England and Wales II: Development of Case Law
A comprehensive overview of the UK common law system, focusing primarily on the Doctrine of Precedent, also known as stare decisis. It explains that common law relies on judicial decisions and case law, distinguishing it from code-based civil law systems. A key element discussed is the binding nature of precedent, detailing the concepts of vertical binding effect (higher courts bind lower courts)
The Legal System of England and Wales I: The Courts
A comprehensive overview of the UK's legal system, primarily focusing on England and Wales, outlining its foundational components and operational structure. The texts begin by identifying the diverse sources of law, including legislation, common law (case law and equity), assimilated European Union law, international treaties, the Royal Prerogative, and constitutional conventions. They detail
Tax Law VIII: The Scope of Anti-Avoidance Provisions
The scope and function of anti-avoidance provisions within tax law, differentiating between generally legal tax avoidance and illegal tax evasion. Central to these provisions is the General Anti-Abuse Rule (GAAR), which is a broad tool empowering tax authorities to counteract schemes that are considered abusive or undermine the spirit of the law, regardless of their technical legality. The documen
Tax Law VII: Stamp Duty Land Tax in England and Land Transaction Tax in Wales
A detailed overview of Stamp Duty Land Tax (SDLT) in England and the distinct Land Transaction Tax (LTT) in Wales, which replaced SDLT in that region on April 1, 2018. The sources explain that both are taxes imposed on property transactions, with SDLT replacing the older Stamp Duty, which taxed documents instead of transactions. The explanation covers the applicability of SDLT and LTT to residenti
Tax Law VI: Inheritance Tax
A comprehensive overview of Inheritance Tax (IHT) in the UK, detailing the process for calculating liabilities both upon death and for lifetime transfers. The texts explain key concepts such as the Nil Rate Band (NRB) and the Residence Nil Rate Band (RNRB), which allow for a substantial portion of an estate to be tax-free, and outline the general IHT rate of 40%. Furthermore, the documents clarify
Tax Law V: Value Added Tax
An extensive overview of the Value Added Tax (VAT) system, defining it as a consumption tax levied on goods and services, collected by businesses for the government. It thoroughly explains the core concepts of Output VAT (tax charged on sales) and Input VAT (tax paid on purchases), detailing how businesses calculate the net amount payable or reclaimable from HM Revenue and Customs (HMRC). The text
Tax Law IV: Corporation Tax
A comprehensive guide to Corporation Tax in the UK, detailing its application to company profits, including trading income, investments, and capital gains. It explains the current progressive tax structure introduced post-April 2023, which includes a Small Profit Rate (19%), a Main Rate (25%), and a Marginal Relief mechanism to smooth the transition between the two rates. The text outlines the thr
Tax Law III: Trading Profits and Loss Reliefs
A comprehensive guide to understanding and calculating trading profits and applying trading loss reliefs for businesses in a tax context. The first source details the calculation of trading profits, distinguishing them from income and capital profits, and explaining the formula which involves chargeable receipts, deductible expenditure, and capital allowances such as the Annual Investment Allowanc
Tax Law II: Capital Gains Tax
A comprehensive overview of Capital Gains Tax (CGT), covering its fundamental components, calculations, and various reliefs. The first source defines CGT as a tax on the "gain" made by a "chargeable person" from the "disposal" of a chargeable asset, detailing who is liable, such as individuals, sole traders, and partners. The second source outlines key exemptions and
Tax Law I: Income Tax
A comprehensive overview of UK Income Tax rules and calculation methods, primarily aimed at legal candidates preparing for the Solicitors Qualifying Examination (SQE). The documents explain the basis of charge for various entities, such as sole traders and partners, detailing how different income types, including non-savings non-dividend (NSND), savings, and dividends, are categorized and taxed. C
Solicitors Accounts VI: Double Entry Bookkeeping and Client Ledgers
The essential requirements for law firms concerning the management and reconciliation of client accounts. Specifically, law firms must obtain bank statements for all client and business accounts from financial institutions at least every five weeks to ensure they have current financial information. Furthermore, firms are mandated to perform a reconciliation of all client accounts every five weeks,
Solicitors Accounts V: Submission, Reduction and Payment of Bills Including the VAT Element
An extensive overview of Value Added Tax (VAT) regulations for law firms, focusing specifically on billing clients for professional charges and disbursements. The documents establish that solicitors must separately itemise professional fees, disbursements, and VAT on invoices and that any bill reductions require proportional VAT recalculations. Crucially, the sources differentiate between taxable
Solicitors Accounts IV: Accountants’ Reports, Recordkeeping, and SRA Rules Compliance
An outline of the stringent requirements for solicitors regarding the management of client money, focusing heavily on transparency and accountability through the SRA Accounts Rules. A central requirement is the mandatory obtaining and delivery of an accountant’s report within six months of the accounting period's end, serving as independent verification that client funds have been safeguarded
Solicitors Accounts III: Third-Party Managed Accounts
An extensive overview of Third-Party Managed Accounts (TPMAs), which solicitors can use to hold client funds via an independent, authorized provider, acting similarly to an escrow service. The text explains that because the solicitor does not directly hold the money, TPMA funds are exempt from standard SRA Accounts Rules but require solicitors to fulfill specific due diligence and client communica
Solicitors Accounts II: Operation of Joint Account; Operation of a Client’s Own Account
A detailed examination of how solicitors manage client funds through two distinct mechanisms: Joint Accounts and the Operation of a Client's Own Account. Joint Accounts are typically used in estate administration, involving shared control and responsibility between the solicitor and the client or third party, and though not classified as a traditional "client account," the funds rema
Solicitors Accounts I: Handling Client Money
A comprehensive overview of the Solicitors Regulation Authority (SRA) Accounts Rules, focusing on the rigorous standards for managing client funds in the legal profession. Key requirements include the strict separation of client money from business money in designated client accounts, mandated by Rule 4.1, to protect client interests and maintain public trust. The documents define crucial terms li
Property Practice III: Planning Law in England and Wales
An extensive overview of planning law in England and Wales, focusing on the rules governing land development and use, which are primarily based on the Town and Country Planning Act 1990. It explains that "development" generally requires planning permission, defining it as either operational development (physical changes) or a material change of use, while detailing specific exemptions fo
Property Practice II: Leasehold
A comprehensive overview of leasehold law, focusing on the granting, management, assignment, and termination of commercial leases. The documents explain the fundamental structure of a lease, detailing crucial clauses such as repair obligations, rent review mechanisms, and restrictions on alienation (transferring the leasehold interest). Significant attention is given to the procedural steps involv
Property Practice I: Freehold Real Estate Law and Practice
A detailed overview of the English and Welsh property conveyancing process, the legal procedure for transferring property ownership. The texts distinguish between freehold and leasehold ownership and structure the conveyancing timeline into five key stages: pre-contract, exchange, pre-completion, completion, and post-completion. Significant focus is placed on the pre-exchange stage, detailing the
Legal Services IV: Funding Options for Legal Services
An extensive overview of various funding options for legal services, primarily focusing on the obligations of solicitors in the United Kingdom regarding transparency and costs. Key funding methods discussed include the Private Retainer, which involves upfront or periodic client payments, and Legal Aid, which is criminal and civil financial support for those unable to afford representation, depende
Legal Services III: Overriding Legal Obligations
An overview of overriding legal obligations for solicitors in the UK, focusing heavily on Anti-Money Laundering (AML) regulations and the Equality Act 2010, alongside the framework for Financial Services regulation. The first source details the nine protected characteristics under the Equality Act and defines various forms of discrimination, including direct and indirect discrimination. The second
Legal Services II: Principles and Risk-Based Regulation
A comprehensive overview of the UK legal regulatory landscape, focusing primarily on the Solicitors Regulation Authority (SRA) and its mechanisms for ensuring public protection. The sources explain the seven core SRA Principles, which establish the ethical obligations for solicitors and regulated firms, emphasizing that the public interest and the rule of law take priority over an individual clien
Legal Services I: The Regulatory Role of the SRA
A comprehensive overview of the Solicitors Regulation Authority (SRA), an independent body established in 2007 to regulate solicitors in England and Wales. The SRA’s core mission is to uphold high professional and ethical standards in the legal profession, serving to protect the public and ensure the rule of law is supported. Its regulatory objectives, outlined in the Legal Services Act 2007, rang
Land Law II: Nature of Land, Land Ownership and Interests
A comprehensive overview of English land law, focusing on the nature of proprietary rights, ownership structures, and security interests. The documents explain the fundamental distinction between freehold (indefinite) and leasehold (temporary) tenure, defining the only two legal estates recognized in law. They detail mechanisms for protecting property interests, such as registered land titles, ove
Land Law I: Leases
A comprehensive legal overview of leases, defining them as agreements granting exclusive possession of property for a specified period, distinct from mere licenses. It details the essential characteristics required for a valid lease, including lawful duration, exclusive possession, and compliance with formalities, referencing the landmark case Street v Mountford. Furthermore, the text thoroughly e
Dispute Resolution Law III: Costs
A comprehensive overview of the rules governing litigation costs in civil proceedings under the Civil Procedure Rules (CPR). They explain the distinction between Fixed Recoverable Costs (FRC), which apply to Fast Track and the new Intermediate Track cases, and Assessed Costs (Summary and Detailed Assessment), which remain standard for complex Multi-Track cases involving higher values. The texts de
Dispute Resolution Law II (b): Unpacking the Civil Procedure Rules
A comprehensive overview of the key procedural stages and rules governing civil litigation in England and Wales, focusing on issues such as jurisdiction and track allocation based on claim value and complexity. Significant attention is given to the limitation periods for various claims, exceptions for minors and latent damage, and the crucial role of Pre-Action Protocols in promoting early settlem
Dispute Resolution Law II (a): Procedural Landmines Navigating the Civil Litigation Maze
A comprehensive overview of the key procedural stages and rules governing civil litigation in England and Wales, focusing on issues such as jurisdiction and track allocation based on claim value and complexity. Significant attention is given to the limitation periods for various claims, exceptions for minors and latent damage, and the crucial role of Pre-Action Protocols in promoting early settlem
Dispute Resolution Law I: Different Options for Dispute Resolution
An extensive overview of various mechanisms for dispute resolution, distinguishing between litigation (the formal court process) and Alternative Dispute Resolution (ADR), which includes negotiation, mediation, and arbitration. It outlines the characteristics of civil and criminal disputes, explaining that civil conflicts between private parties involve areas like tort and contract law, and clarifi
Criminal Practice II: The procedures and processes involved in criminal litigation
A comprehensive overview of the criminal justice process in England and Wales, focusing on key stages from arrest through appeal. The texts detail the procedures and legal principles governing bail for suspects, highlighting the presumption in favor of release and the conditions under which bail can be denied. Furthermore, the documents explain the pre-trial stages, including the allocation of cas
Criminal Practice I: Advising clients, including vulnerable clients, about the procedure and processes at the police station
A comprehensive overview of the rights of suspects under the Police and Criminal Evidence Act 1984 (PACE) and its Codes of Practice, focusing heavily on procedural safeguards during detention and investigation. These safeguards include the right to free legal advice and the right to have someone informed of the detention, both of which can be delayed only under stringent conditions and for a maxim
Criminal Law III: Specific Criminal Offenses
An extensive overview of several major categories of English criminal law, outlining the actus reus (guilty act) and mens rea (guilty mind) required for various offenses. They detail crimes against the person, such as murder, voluntary manslaughter, and common assault, clarifying the roles of partial defenses like loss of control and diminished responsibility. Furthermore, the documents examine se
Criminal Law II: Parties
Fundamental principles of criminal liability in England and Wales, focusing on both parties to a crime and inchoate offenses like attempt. The first source details the roles of the Crown Prosecution Service (CPS), the defendant, and the victim, distinguishing between a principal offender (who commits the actus reus and possesses the mens rea) and accomplices or secondary parties who aid, abet, cou
Criminal Law I: Definition of The Offence
A comprehensive SQE overview of the fundamental elements of criminal liability in English law, focusing on the concepts of actus reus (the guilty act) and mens rea (the guilty mind). The first source details actus reus, explaining how it can be proven through conduct, results, or the mere existence of a situation, alongside exceptions where an omission (failure to act) can create liability under c
Contract Law VII: Equitable Remedies
An SQE overview of equitable remedies in law, which contrast with traditional legal remedies like monetary damages, focusing instead on actions to correct a wrong or prevent future harm. It explains that equitable remedies, such as injunctions and specific performance, are granted at the court’s discretion only when financial compensation is inadequate, and are subject to specific principles like
Contract Law VI: Remedies
A comprehensive overview of the principles governing remedies for a breach of contract, primarily focusing on the calculation and limitations of damages. They explain causation in contract law, differentiating between factual causation (the "but-for" test) and legal causation (no intervening actions). A significant portion addresses the concept of remoteness of damage, detailing the Hadl
Contract Law V: Termination
A comprehensive SQE overview of the principles and consequences surrounding the termination and discharge of contracts. The first source details various methods of contract ending, including Discharge by Performance, which requires meeting the doctrines of precise and entire performance, and other voluntary or involuntary termination methods like Mutual Agreement or Operation of Law. The second so
Contract Law IV: Vitiating Factors
A comprehensive SQE overview of several legal doctrines that can affect the validity and enforceability of a contract, primarily focusing on circumstances where consent may be compromised or the contract's purpose is unlawful. Misrepresentation is explained as a false statement of fact that induces a contract, categorized as fraudulent, negligent, or innocent, with different remedies available
Contract Law III: Contract Terms
A comprehensive overview of contractual terms, examining their formation, incorporation, interpretation, and modification. The materials explain express terms and the various methods for incorporating them, including signature, notice, and reference to other documents, while also discussing the parol evidence rule and its exceptions. A significant portion details implied terms, differentiating bet
Contract Law II: Parties
The legal concept of privity of contract, which dictates that generally, only the parties who agree to a contract possess the rights and obligations under it. Historically, this rule strictly prevented third parties from enforcing contractual terms, but the text details several significant exceptions that have evolved to address potential injustices, such as the Contracts (Rights of Third Parties)
Contract Law I: Formation
A comprehensive SQE overview of the essential elements required to form a binding contract, focusing heavily on offer and acceptance, consideration, intention to create legal relations, certainty, and capacity. The texts explain that a contract requires an agreement (a clear offer and corresponding acceptance), a mutual exchange of value (consideration), and a presumption that the agreement will h
Constitutional Law IV: The place of EU Law in the UK Constitution
An in-depth analysis of the transition of European Union (EU) law within the United Kingdom's legal framework, charting the journey from membership through Brexit. The first source explains the structure of EU law, detailing its foundation in treaties (primary law) and secondary legislation (like regulations and directives), emphasizing the key principles of supremacy and direct effect which c
Constitutional Law III: Legitimacy, separation of powers and the rule of law
A comprehensive overview of three core areas of public law: secondary legislation, public order law, and judicial review. The first source explains how secondary legislation is enacted, providing government bodies with the detailed rules necessary to implement broader primary legislation, and outlines the controversial "Henry VIII powers" and the affirmative and negative resolution proce
Constitutional Law II: Human Rights Act 1998 and the European Convention on Human Rights
An extensive overview of the Human Rights Act 1998 (HRA), which incorporated the European Convention on Human Rights (ECHR) into UK domestic law, enabling citizens to enforce their rights in UK courts. The documents detail the three categories of rights under the ECHR—absolute, limited, and qualified—and list the specific articles, such as the right to life, prohibition of torture, freedom of expr
Constitutional Law I: Core Institutions of the State and How They Interrelate
A comprehensive overview of the UK's uncodified constitutional framework, outlining its fundamental principles such as the rule of law, the separation of powers, and the central doctrine of Parliamentary sovereignty. They thoroughly examine the structure and functions of the UK Parliament, detailing the roles of the elected House of Commons and the appointed House of Lords, as well as the legi
Business Law III: Insolvency
A comprehensive overview of personal and corporate insolvency procedures in the UK, contrasting the unlimited liability of sole traders and partners with the limited liability of company directors and shareholders. The first source focuses on personal insolvency options like Bankruptcy, Individual Voluntary Arrangements (IVAs), and debt negotiation, outlining the process, legal effects, and conseq
Business Law II: Finance
A comprehensive overview of corporate finance and security mechanisms, focusing on the distinction between debt and equity finance. The first source details equity finance, including the concepts of share capital, share premium, and the legal implications of various share transactions like allotment, buyback, and transfer, and the necessary statutory regulations and resolutions for each. The secon
Business Law I: Business Mediums
An extensive overview of various business structures, primarily focusing on partnerships and limited companies, contrasting their fundamental legal characteristics. Key distinctions are drawn between sole traders, general partnerships, limited partnerships (LPs), limited liability partnerships (LLPs), and private companies, detailing differences in owner liability (unlimited versus limited), manag
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