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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A leasehold flat was owned by a brother and sister as tenants in common in equal shares. The sister died last month and under the terms of her will, the whole of her estate is given to her adult daughter absolutely. It is estimated that the flat is worth £200,000 as a very similar flat in the same block sold for that figure last month. The sister’s estate will be subject to Inheritance Tax (IHT).
If the estimated worth of the flat is correct what will be the value of the sister’s half share for IHT purposes?
A. £100,000 less a percentage discount to reflect the fact that the flat was co-owned at the sister’s death.
B. £100,000 as no discount is available because of the application of the related property rules between brother and sister.
C. £100,000 as no discount is available because of the application of the related property rules between a mother and daughter.
D. £100,000 as no discount is available because of the application of the related property rules which apply when more than two close relatives are connected with the ownership of a property.
E. £100,000 as no discount is available because the flat is leasehold.
A - £100,000 less a percentage discount to reflect the fact that the flat was co-owned at the sister’s death.
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Find out what happens after passing the SQE and admission to the roll of solicitors.