How to register for the SQE1 and SQE2 assessments.
How to verify your ID and what you need to provide.
What the survey is, and what it covers.
If you need help or assistance to sit your assessments.
If you are a qualified lawyer, you may be eligible for an exemption.
How to book the SQE1 and SQE2 assessments.
Find out how and when to book your SQE assessments.
Upcoming assessment dates, booking windows, and test centre locations.
Find out how you can take the SQE assessments in Welsh.
Everything you need to know about sitting the SQE1 and SQE2 assessments.
The assessment specification for both FLK1 and FLK2, including annexes and sample questions.
The specification for the written and oral assessments, including annexes and sample questions.
What to expect on the assessment days and how to claim mitigating circumstances.
How to get your results, how assessments are marked, how to resit an assessment, or make an appeal.
What to expect when you get your results, and how to resit any assessments.
Read and download SQE reports.
Learn about what the SQE is, who it's for and how much it costs.
Find out what the SQE is and how it works.
Find out who's eligible to take the SQE, including exemptions.
Find out how much the SQE will cost and how you can pay for it.
Find out what candidates say about their experience of the SQE.
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An ordinary trading partnership has three partners: the senior partner, the managing partner, and the junior partner. The three partners share income profits equally and capital profits in accordance with their capital contributions as follows:
Senior partner: 50%
Managing partner: 30%
Junior partner: 20%
Five years ago, the firm purchased office premises. The premises have just been sold for a profit, realising a chargeable gain.
Who will be liable to pay tax on the gain realised on the sale?
A. Each partner will be liable to pay Capital Gains Tax on one third of the gain and the firm will have no liability.
B. The firm will be liable to pay Corporation Tax on the entire gain and the partners will have no liability.
C. Each partner will be liable to pay Income Tax on one third of the gain and the firm will have no liability.
D. The senior partner will be liable to pay Capital Gains Tax on 50% of the gain, the managing partner on 30% of the gain and the junior partner on 20% of the gain.
E. The senior partner will be liable to pay Income Tax on 50% of the gain, the managing partner on 30% of the gain and the junior partner on 20% of the gain.
D - The senior partner will be liable to pay Capital Gains Tax on 50% of the gain, the managing partner on 30% of the gain and the junior partner on 20% of the gain.
Create your personal SQE account and book your assessments.
Find out what happens after passing the SQE and admission to the roll of solicitors.