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.
Due to inactivity, and for security reasons, you will be automatically logged out of your SQE account in 1 minute.
Press ’continue’ to stay logged in.
The monitoring and maximising diversity survey has been updated. Please return to the survey to reconfirm your answers and complete the new section at the end.
You must do this to remain eligible for the SQE. You will not be able to book your next assessment until you have updated your answers.
A man owns the freehold of a commercial building and intends to grant a lease of the building to an insurance company.
The man is registered for Value Added Tax (VAT) and, prior to granting the lease, exercises an option to tax the building.
The insurance company makes only exempt supplies for the purposes of VAT in the course of its business.
What effect does the man’s option to tax the building have on the rent payable to the man by the insurance company?
A. The rent payable will not be subject to VAT.
B. The rent payable will be subject to VAT at 0%.
C. The rent payable will be subject to VAT at 20%, which will be recoverable by the insurance company.
D. The rent payable will be subject to VAT at 20%, which will be irrecoverable by the insurance company.
E. The rent payable will be discounted in the hands of the insurance company by 20%.
D - The rent payable will be subject to VAT at 20%, which will be irrecoverable by the insurance company.
Create your personal SQE account and book your assessments.
Find out what happens after passing the SQE and admission to the roll of solicitors.