bluuebunny/crossref_metadata_2025 huggingface dataset:
Prognostic Value of Novel Liquid Biomarkers in Patients with Metastatic Castration-Resistant Prostate Cancer Treated with Enzalutamide: A Prospective Observational Study
Authors: Benoist Guillemette E , van Oort Inge M , Boerrigter Emmy , Verhaegh Gerald W , van Hooij Onno , Groen Levi , Smit Frank , de Mol Pieter , Hamberg Paul , Dezentjé Vincent O , Mehra Niven , Gerritsen Winald , Somford Diederik M , van Erp Nielka P H , Schalken Jack A
Published: April 2020

Background

Several treatment options were recently added for metastatic castration-resistant prostate cancer (mCRPC). However, response to therapy is variable, and biomarkers that can guide treatment selection and response evaluation are lacking. Circulating RNAs are a promising source of biomarkers. We explored messenger RNAs (mRNAs), microRNAs (miRNAs), and long noncoding RNAs (lncRNAs) as potential biomarkers in liquid biopsies of patients with mCRPC treated with enzalutamide.

Methods

Forty patients were included in this prospective multicenter observational study. Whole blood was drawn at baseline and 1, 3, and 6 months after start of therapy. Four mRNAs, 6 miRNAs, and 5 lncRNAs were analyzed by quantitative PCR. RNA levels in 30 healthy individuals were used as controls. RNA expression data were analyzed by Kaplan–Meier and Cox regression analyses, and the primary end point was progression-free survival. Clinical factors were included in the multivariable Cox regression analysis.

Results

Levels of 2 miRNAs, miR-375 and miR-3687, and 1 lncRNA, N-acetylated alpha-linked acidic dipeptidase like 2 antisense RNA 2 (NAALADL2-AS2), were more than 2-fold higher in patients with mCRPC compared with healthy volunteers. Patients with higher levels of miR-375 or miR-3687 showed a shorter time to progression. Patients with higher levels of NAALADL2-AS2 showed a longer time to progression. In the multivariable Cox regression analysis, higher miR-375, miR-3687 and serum prostate-specific antigen concentrations were shown to be independent predictors for shorter time to progression.

Conclusions

We identified miR-3687 as a novel prognostic marker for response in patients with CRPC treated with enzalutamide, and we confirmed the prognostic value of miR-375.
Plasma levels of trimethylamine-N-oxide can be increased with ‘healthy’ and ‘unhealthy’ diets and do not correlate with the extent of atherosclerosis but with plaque instability
Authors: Koay Yen Chin , Chen Yung-Chih , Wali Jibran A , Luk Alison W S , Li Mengbo , Doma Hemavarni , Reimark Rosa , Zaldivia Maria T K , Habtom Habteab T , Franks Ashley E , Fusco-Allison Gabrielle , Yang Jean , Holmes Andrew , Simpson Stephen J , Peter Karlheinz , O’Sullivan John F
Published: April 2020

Aims

The microbiome-derived metabolite trimethylamine-N-oxide (TMAO) has attracted major interest and controversy both as a diagnostic biomarker and therapeutic target in atherothrombosis.

Methods and results

Plasma TMAO increased in mice on ‘unhealthy’ high-choline diets and notably also on ‘healthy’ high-fibre diets. Interestingly, TMAO was found to be generated by direct oxidation in the gut in addition to oxidation by hepatic flavin-monooxygenases. Unexpectedly, two well-accepted mouse models of atherosclerosis, ApoE−/− and Ldlr−/− mice, which reflect the development of stable atherosclerosis, showed no association of TMAO with the extent of atherosclerosis. This finding was validated in the Framingham Heart Study showing no correlation between plasma TMAO and coronary artery calcium score or carotid intima-media thickness (IMT), as measures of atherosclerosis in human subjects. However, in the tandem-stenosis mouse model, which reflects plaque instability as typically seen in patients, TMAO levels correlated with several characteristics of plaque instability, such as markers of inflammation, platelet activation, and intraplaque haemorrhage.

Conclusions

Dietary-induced changes in the microbiome, of both ‘healthy’ and ‘unhealthy’ diets, can cause an increase in the plasma level of TMAO. The gut itself is a site of significant oxidative production of TMAO. Most importantly, our findings reconcile contradictory data on TMAO. There was no direct association of plasma TMAO and the extent of atherosclerosis, both in mice and humans. However, using a mouse model of plaque instability we demonstrated an association of TMAO plasma levels with atherosclerotic plaque instability. The latter confirms TMAO as being a marker of cardiovascular risk.
Short-Term Mental Health Sequelae of Bereavement Predict Long-Term Physical Health Decline in Older Adults: U.S. Health and Retirement Study Analysis
Authors: Domingue Benjamin W , Duncan Laramie , Harrati Amal , Belsky Daniel W
Published: April 2020

Objectives

Spousal death is a common late-life event with health-related sequelae. Evidence linking poor mental health to disease suggests the hypothesis that poor mental health following death of a spouse could be a harbinger of physical health decline. Thus, identification of bereavement-related mental health symptoms could provide an opportunity for prevention.

Methods

We analyzed data from N = 39,162 individuals followed from 1994 to 2016 in the U.S. Health and Retirement Study; N = 5,061 were widowed during follow-up. We tested change in mental and physical health from prebereavement through the 5 years following spousal death.

Results

Bereaved spouses experienced an increase in depressive symptoms following their spouses’ deaths but the depressive shock attenuated within 1 year. Bereaved spouses experienced increases in disability, chronic-disease morbidity, and hospitalization, which grew in magnitude over time, especially among older respondents. Bereaved spouses were at increased risk of death compared to nonbereaved respondents. The magnitude of depressive symptoms in the immediate aftermath of spousal death predicted physical-health decline and mortality risk over 5 years of follow-up.

Discussion

Bereavement-related depressive symptoms indicate a risk for physical health decline and death in older adults. Screening for depressive symptoms in bereaved older adults may represent an opportunity for intervention to preserve healthy life span.
Quality Concerns in Nursing Homes That Serve Large Proportions of Residents With Serious Mental Illness
Authors: Jester Dylan J , Hyer Kathryn , Bowblis John R
Published: April 2020

Background and Objectives

Nursing homes (NHs) are serving greater proportions of residents with serious mental illness (SMI), and it is unclear whether this affects NH quality. We analyze the highest and lowest quartiles of NHs based on the proportion of residents with SMI and compare these NHs on facility characteristics, staffing, and quality stars.

Research Design and Methods

National Certification and Survey Provider Enhanced Reports data were merged with NH Compare data for all freestanding certified NHs in the continental United States in 2016 (N = 14,460). NHs were categorized into “low-SMI” and “high-SMI” facilities using the lowest and highest quartiles, respectively, of the proportion of residents in the NH with SMI. Bivariate analyses and logistic models were used to examine differences in organizational structure, payer mix, resident characteristics, and staffing levels associated with high-SMI NHs. Linear models examined differences in quality stars.

Results

High-SMI facilities were found to report lower direct-care staffing hours, have a greater Medicaid-paying resident census, were more likely to be for-profit, and scored lower on all NH Compare star ratings in comparison to all other NHs.

Discussion and Implications

As the SMI population in NHs continues to grow, a large number of residents have concentrated in a few NHs. These are uniquely different from typical NHs in terms of facility characteristics, staffing, and care practices. While further research is needed to understand the implications of these trends, public policymakers and NH providers need to be aware of this population’s unique—and potentially unmet—needs.
Determining dislocation love number of vertical displacement using GPS observations: case study of 2011 Tohoku-Oki earthquake (Mw 9.0)
Authors: Yang Junyan , Sun Wenke
Published: April 2020

The concept of determining the dislocation Love numbers using GNSS (Global Navigation Satellite System) data and calculating the corresponding Green's functions is presented in this paper. As a case study, we derive the dislocation Love number h of vertical displacement by combining 1232 onshore GPS data and 7 GPS-Acoustic data with the 2011 Tohoku-Oki earthquake (Mw 9.0). Three fault-slip distributions are used to compare and verify the theory and results. As the GPS stations are only located in Japan Island and along the Japan trench, we use the theoretical vertical displacements of a spherically layered Earth structure to constrain the low-order signal. The L-curve and an a priori preliminary reference skill are applied in the inversion method. Then, the GPS-observed vertical displacement changes are used to invert for the vertical displacement dislocation Love numbers h based on three different fault-slip models. Our results indicate that the estimated dislocation Love numbers $h$ fluctuate significantly from the earth model (i.e. the preliminary reference earth model), especially for the $h_{n1}^{32}$ component, and these changes in $h_{n2}^{12}$ and $h_{n0}^{33} - h_{n0}^{22}$ are relatively small. The vertical displacements derived from the inversion results agree well with the GPS vertical observations. The inverted dislocation Love numbers are considered to profile the regional structure which differs from the mean 1-D heterogeneous structure of the Earth, and the corresponding Green's functions of four independent dislocation sources describe a more reasonable seismic deformation field.
Downward remagnetization of a ∼74-m-thick zone in lake sediments from palaeo-Lake Idaho (NW United States)—Locating the Gauss/Matuyama geomagnetic boundary within a dual-polarity zone
Authors: Allstädt Frederik J , Appel Erwin , Rösler Wolfgang , Prokopenko Alexander A , Neumann Udo , Wenzel Thomas , Pross Jörg
Published: April 2020

Remagnetization is an important issue in palaeomagnetism. Here, we discuss an extraordinarily thick (∼74 m) dual-polarity transition zone between the Gauss and Matuyama Chrons. The studied succession is from a drill core through lacustrine sediments of palaeo-Lake Idaho (Snake River Plain, NW United States of America) that are intercalated with basalt units. We identified detrital Ti-rich titanomagnetite and magnetite in lamellar exsolutions as the main carriers of a primary remanence, likely derived from the basalts that erupted in the Snake River Plain. Stepwise thermal demagnetization revealed a single-component remanent magnetization with reversed and normal polarities above and below the transition zone, respectively. Based on rock-magnetic results, microscopic observations, and previously known events in the evolution of palaeo-Lake Idaho, the reversed-polarity component in the transition zone represents a secondary chemical remanent magnetization caused by magnetic mineral alteration or partial neo-formation of magnetite, in association with strong depletion of the primary detrital magnetic minerals that affected a wide depth range below the level where the remagnetization event occurred. This remagnetization event was most likely related to lake-level lowering and partial desiccation of palaeo-Lake Idaho. Understanding the nature and origin of the remagnetization allows to identify the polarity boundary in the unusual case of a secondary magnetization with reversed polarity produced downward in a sequence to an extraordinary large depth. Based on available age information, the observed reversal represents the Gauss/Matuyama boundary, which provides an important age constraint for palaeoclimatic interpretation of the succession.
1. Introduction
Authors: Abbey Robert , Richards Mark
Published: April 2020

Property Law and Practice (PLP) covers all aspects of the process that is otherwise called conveyancing. It is how practitioners arrange the transmission of property ownership from seller to buyer. This introductory chapter provides an overview of PLP. Specifically, it explains the three foundations upon which PLP rests: land law, contract law, and trusts.
2. Important principles of land law
Authors: Abbey Robert , Richards Mark
Published: April 2020

Land Law is an important foundation for the study of Property Law and Practice (PLP). This chapter summarizes the fundamental principles of land law. It covers estates and interests in land; trusts and co-ownership; easements; freehold covenants; leases; mortgages; and third party rights, overriding interests, and the register and classes of title.
3. An outline of a conveyancing transaction
Authors: Abbey Robert , Richards Mark
Published: April 2020

This chapter explains the process of conveyancing as a whole through an outline of a typical conveyancing transaction. It describes a transaction in outline; energy performance certificates; the Land Registry Portal; and the Law Society’s Conveyancing Quality Scheme; and the future of conveyancing.
4. Taking instructions and other initial matters
Authors: Abbey Robert , Richards Mark
Published: April 2020

This chapter discusses initial activities in the conveyancing process including advising joint buyers on co-ownership; advising buyers to have a survey of the property carried out before exchange of contracts; estate agents; capital gains tax; stamp duty land tax; client care and advice on costs; professional conduct; the Law Society’s National Conveyancing Protocol; and advising on finance.
11. The purchase deed
Authors: Abbey Robert , Richards Mark
Published: April 2020

The purchase deed transfers the legal estate in the property from the seller to the buyer. Whereas the contract sets out what the parties have agreed, the purchase deed actually puts those agreed terms into effect. This chapter discusses drafting and approving the deed; forms of purchase deed; the plan in a purchase; execution of purchase deed; and advising the client.
12. Pre-completion procedures
Authors: Abbey Robert , Richards Mark
Published: April 2020

Pre-completion searches are a critical part of any property transaction and conveyancing practitioners must be fully acquainted with all aspects of pre-completion searches. This chapter discusses pre-completion procedures; pre-completion when acting for the buyer; pre-completion when acting for the seller; pre-completion searches; acting for the lender; buying from a company; physical inspection of the subject property; and completion statements.
13. Completion
Authors: Abbey Robert , Richards Mark
Published: April 2020

Completion is the moment in time when the buyer pays over the balance of the purchase price to the seller in exchange for the deeds (if any), executed purchase deed, keys, and, if the contract so provides, vacant possession. This chapter discusses the how, where, and when for completion; deeds and unregistered land; postal completions; dealing with the discharge of the seller’s mortgage; the Land Registry’s electronic discharge (e-DS1) scheme; and the outcome of completion.
4. Detention and Interrogation
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter considers the process of detention, questioning, and charging of the suspect. It discusses the rights of a volunteer at the police station; action immediately following arrest; the role of the custody officer; detention without charge; reviewing a suspect’s detention; the suspect’s right to intimation and/or legal advice; other rights and safeguards enjoyed by the suspect whilst in detention; the treatment of vulnerable suspects; interviewing the suspect; the requirement to caution; the elements of a fair interview; how an interview should be recorded; release pending further investigation and charging a suspect.
7. Obtaining Identification Evidence
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter considers the following: the dangers of eye-witness identification; how identification evidence is obtained by the police during the police investigation; the pre-trial safeguards contained in the identification procedures under Code D of the Police and Criminal Evidence Act 1984 (PACE); the admissibility of eye-witness evidence obtained in breach of Code D; obtaining fingerprints, intimate and non-intimate samples at the police station; DNA evidence and identification evidence given by expert witnesses.
10. The Law and Practice Relating to Court Bail
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter explains the practice and procedure of court bail. It examines the grounds upon which bail might be refused; the factors a court can have regard to when deciding whether bail should be granted; the procedure at a contested bail application; appeals against bail decisions; and bail and Article 5 of the European Convention on Human Rights 1950 (ECHR 1950).
13. Crown Court Proceedings Pre-Trial
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter deals with pre-trial practices and procedures of indictable-only offences. It covers sending indictable-only cases to the Crown Court under s. 51 Crime and Disorder Act 1998 (CDA 1998); preparing for the preliminary hearing in the Crown Court; preparing for trial on indictment; pre-trial disclosure issues and defence statements; instructing counsel; and pre-trial hearings including the Plea and Trial Preparation Hearing (PTPH).
15. The Burden of Proof
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter explains the rules governing the legal and evidential burdens of proof that decide which party has the responsibility of proving a fact in issue to the court. It then discusses the degree of persuasiveness the evidence must attain to satisfy the appropriate standard of proof including the test for a successful submission of no case to answer and considers the human rights issues in those exceptional situations where the accused has the legal burden of proof. For both the prosecution and the defence, the rules that allocate the burden of proof and the degree of proof are fundamental to the outcome of a case at trial.
18. Hearsay Evidence
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

Hearsay evidence in criminal cases most often arises in two situations: if a witness testifies about facts of which he has no personal knowledge because the facts were communicated to the witness by another person who is not in court; and where a witness’ written statement is put before the court because the witness is unable to attend court to give oral evidence. This chapter discusses the general rule of hearsay evidence; identifying hearsay evidence; statutory exceptions to the hearsay rule; hearsay evidence under the Criminal Justice Act (CJA) 2003; hearsay admissible under the preserved common law rules; procedure for admitting hearsay evidence; and hearsay evidence and the European Convention on Human Rights (ECHR) 1950.
19. Character Evidence and the Accused as a Witness at Trial
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter examines the evidential rules that apply to the defendant at trial. These include the defendant’s competence and compellability; the course of the defendant’s evidence; drawing an adverse inference under s. 35 Criminal Justice and Public Order Act 1994 from the defendant’s silence at trial; the admissibility of a defendant’s past bad character; admissibility of defendant’s good character; and arguments for and against the defendant giving evidence.
20. Private Privilege
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

The term ‘private privilege’ relates to separate privileges that prevent evidence from being disclosed in litigation, or witnesses from being compelled to answer questions at trial. In a criminal case, privilege may be claimed in two situations: legal professional privilege and the privilege against self-incrimination. This chapter discusses legal professional privilege in criminal cases; legal professional privilege and the courts; waiving legal professional privilege; the privilege against self-incrimination; and the privilege against self-incrimination and the European Convention on Human Rights 1950.
21. Sentencing Procedure and the General Principles of Sentencing
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter explains the procedure on passing sentence and the general principles that govern a court’s decision when passing sentence. It discusses the role of the Crow Prosecution Service (CPS) on sentence; the procedure on sentencing; hierarchy of sentences; sentencing aims; the basis of sentencing under the Criminal Justice Act 2003; Sentencing Council for England and Wales; sentencing guidelines in the Crown Court; how the defence solicitor assesses the seriousness of an offence; Magistrates’ Court Sentencing Guidelines (MCSGs); the importance of the pre—sentence report, personal offender mitigation; discount for timely guilty pleas; the Crown Court’s sentencing powers; victim impact statements; and taking other offences into consideration.
22. Specific Types of Sentence and the Plea in Mitigation
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter explains specific types of sentence and provide guidance on how a defence solicitor might prepare and deliver a plea in mitigation. It discusses when discretionary custodial sentence can be imposed; custody between the ages 18 and 21; length of custodial sentence; suspended sentence of imprisonment; concluding remarks on discretionary custodial sentences; fixed length sentences; sentencing dangerous offenders; community sentences; community sentences under the Criminal Justice Act (CJA) 2003; guilty plea credit and community orders; enforcement of community orders under the CJA 2003 in the event of breach; deferring sentence; fines; compensation orders; conditional discharge; absolute discharge; bind over; ancillary orders; structuring a plea in mitigation; advocacy and the plea in mitigation; and professional conduct.
24. Youth Justice—Introduction
Authors: Hannibal Martin , Mountford Lisa
Published: April 2020

This chapter discusses the following issues: the terminology of youth justice; the youth justice organisations; the meaning of parental responsibility; the principal aims of the youth justice system; the early diversion procedures to prevent further offending; the juvenile at the police station; the alternatives to prosecution; and the decision to charge.
Civil Litigation 2019-2020
Authors: Cunningham-Hill Susan , Elder Karen
Published: April 2020

Civil Litigation introduces the processes and procedures involved in making and defending civil litigation claims. Following the chronological progression of a civil litigation claim, the volume offers practical guidance on advising clients whilst ensuring that the principles of the Solicitors’ Regulation Authority Handbook which includes the Codes of Conduct for firms and for solicitors. This edition includes commentary and detail of the new rules of conduct that were approved by the Legal Services Board in November 2018. A part of the new Handbook (the Handbook) came into force in December 2018—the SRA Transparency Rules—and the remaining sections are expected to be fully in force in April 2019. Diagrams at the beginning of chapters make clear the way in which the litigation procedure works and help with the understanding of the nature of the process as a whole. Examples provide a realistic context for learning, while issues of cost, best practice, and professional conduct are clearly highlighted. Alternative dispute resolution is given appropriate practical emphasis, and references to the Civil Procedure Rules throughout make sure that students are ready for life in practice. This edition has been revised to reflect the most up-to-date law and practice in all aspects of litigation practice. In addition to the chapters highlighted below, there are additional chapters online on injunctions and other equitable remedies, a practical guide to court hearings, instructing counsel, and enforcement of judgments.
4. The Nature, Extent, and Recovery of Legal Costs
Authors: Cunningham-Hill Susan , Elder Karen
Published: April 2020

This chapter focuses on the control and recovery of costs. Topics covered include the discretionary nature of costs awards, the general principle that the loser pays, how the court controls costs incurred, the basis upon which costs orders are made. In addition, the aspects of a legal representative’s work that are recoverable and how they are formulated, as well as the different types of costs order, are explained. This chapter also considers and helps to identify the changes or amendments that may be implemented in the future regarding the amount and recovery of costs in civil litigation.
5. Alternative Dispute Resolution
Authors: Cunningham-Hill Susan , Elder Karen
Published: April 2020

This chapter deals with the methods by which the Civil Procedure Rules (CPR) encourage parties to settle their disputes at an early stage and, ultimately, without proceeding trial. It also looks at the methods of dispute resolution that may be available. The chapter includes a detailed look at the most common dispute resolution methods. Further, it covers the different types of alternative dispute resolution (ADR); the integration of ADR into the CPR; the philosophy of ADR; and a detailed look at mediation.
13. Interim Applications—General Considerations
Authors: Cunningham-Hill Susan , Elder Karen
Published: April 2020

An interim application is any application made to the court that requires a judicial decision. This is usually in the time between a case being issued and the final trial or determination of the action. This chapter considers the nature of interim applications. It discusses the interim applications made with and without notice, and those made with and without a hearing. It also explains common procedure and time estimates.
16. Disclosure and Inspection
Authors: Cunningham-Hill Susan , Elder Karen
Published: April 2020

This chapter considers the definition of ‘disclosure’, its purpose, its extent, and the process whereby it is implemented. It also looks at other types of disclosure and the times at which such disclosure may take place—some of which may be before litigation has been commenced. The formal provisions for disclosure are contained in the Civil Procedure Rules 31 and the accompanying Practice Direction. The formal disclosure rules apply to cases in the fast track and the multi-track. They do not automatically apply to the small claims track. Disclosure has been much in the legal press recently, and the new draft disclosure rules are discussed.
Foundations for the LPC 2019-2020
Authors: Firth Clare , Smart Elizabeth , Wright Kathryn , Crompton Lucy , Fox Helen , Seabridge Frances , Wigglesworth Susan
Published: April 2020

Foundations for the LPC covers the compulsory foundation areas of the Legal Practice Course as set out in the LPC Outcomes: Professional Conduct, Tax/Revenue Law, and Wills and Administration of Estates. The volume also features content on human rights law. The volume uses worked examples and scenarios throughout to illustrate key points. To aid understanding and test comprehension of the core material, checkpoints and summaries feature in every chapter. The book covers topics such as professional conduct (including financial services and money laundering), revenue law (including income tax, capital gains tax, VAT, corporation tax, and inheritance tax), wills and administration of estates, and issues related to human rights.
1. Introduction
Authors: Wright Kathryn , Firth Clare , Crompton Lucy , Fox Helen , Seabridge Frances , Wigglesworth Susan , Smart Elizabeth
Published: April 2020

This chapter begins with a description of how the legal services market is undergoing change, with the Solicitors Regulation Authority’s (SRA) code of conduct, referred to as the outcomes-focused regulation code (OFR Code), being replaced by the SRA Standards and Regulations (‘Standards and Regulations’). It considers what being a member of the profession and a good solicitor means, the Handbook, the regulations of the OFR Code currently in force, and the proposed changes expected when the Standards and Regulations come into force. It then looks at the practical application of the principles, outcomes, and indicative behaviours which are most relevant to readers at this stage of their legal career as a student and trainee.
4. Introduction to revenue law
Authors: Wright Kathryn , Firth Clare , Crompton Lucy , Fox Helen , Seabridge Frances , Wigglesworth Susan , Smart Elizabeth
Published: April 2020

This chapter provides an introduction to some of the essential principles of revenue law and to the main taxes studied on the LPC. It covers the main taxes; the sources of tax law; who pays tax; the administration of the tax system; and appeals against tax decisions.
5. Income tax
Authors: Wright Kathryn , Firth Clare , Crompton Lucy , Fox Helen , Seabridge Frances , Wigglesworth Susan , Smart Elizabeth
Published: April 2020

Income tax is an essential part of a lawyer’s knowledge and professional training. Whilst it is not necessary to have knowledge to the extent that a specialist tax lawyer would have, it is necessary to have knowledge and understanding sufficient to recognise its implications as they arise and affect the client and ourselves. This chapter discusses sources of income tax law; collection and payment of income tax; rates of income tax and allowances; calculation of income tax; sources of taxable income; and charitable giving. This chapter covers the changes introduced by the Autumn 2017 Budget.
6. Capital gains tax
Authors: Wright Kathryn , Firth Clare , Crompton Lucy , Fox Helen , Seabridge Frances , Wigglesworth Susan , Smart Elizabeth
Published: April 2020

Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets; calculation of CGT; the rate of CGT; capital losses; rebasing of assets owned before 31 March 1982; exemptions and reliefs; and death of a taxpayer.
13. Entitlement to the estate
Authors: Wright Kathryn , Firth Clare , Crompton Lucy , Fox Helen , Seabridge Frances , Wigglesworth Susan , Smart Elizabeth
Published: April 2020

This chapter discusses the law underlying the entitlement to a person’s property on his or her death. It considers the law of ‘testate succession’ where the deceased has left a will; the law of ‘intestate succession’ if there is no will, or if any will left by the deceased is not wholly effective to dispose of their estate; the law governing devolution of property not passing under the terms of the deceased’s will or the operation of the intestacy rules; and the law enabling members of the family or dependants of the deceased to make claims for provision against the estate.
15. Post-grant practice
Authors: Wright Kathryn , Firth Clare , Crompton Lucy , Fox Helen , Seabridge Frances , Wigglesworth Susan , Smart Elizabeth
Published: April 2020

This chapter discusses the law and practice relating to the administration and winding up of an estate once the court has issued the grant. It considers the duties and powers of personal representatives; administering the estate; and distributing the estate.
1. Characteristics of partnerships
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter discusses the rules for determining whether a partnership has come into existence as well as the formalities with which businesses which will be run through partnerships must comply. It looks at the Partnership Act 1890. It then provides a definition of partnership. Next it considers the nature of partnership and terminology; the number of partners; the capacity to form a partnership; the duration of partnership; and partnership name and the publicity of information.
2. Partnership management and finance
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter first discusses the legal relationship between the partners under section 24 of the Partnership Act 1890. It then explains the duty of good faith; the partnership’s finances; the distinction between a partner and a lender; division of profits and sharing of losses between partners; payment of interest; and partnership property.
4. Partnership disputes
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

A decision of the majority of the partners on an ‘ordinary matter’ is binding on the minority. The wishes of the majority prevail over those of the minority who object. However, partnership law provides some machinery for protecting the partner who is aggrieved by what the other partners have done. This chapter considers the remedies available to a partner. These include dissolution of the partnership, appointment of a receiver, arbitration, and expulsion of the partner.
6. The partnership agreement
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter focuses on provisions that may be included in a partnership agreement. It first considers whether a formal, written agreement is necessary at all. It then discusses the clauses of the partnership agreement and the issues which a prospective new partner might wish to consider before putting his signature to a partnership agreement.
7. Limited companies—an introduction
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter considers the legal position of limited companies. Many businesses are run by limited companies. These range from international conglomerates to companies owned by one person running a small business. The discussions cover the concept of the company; sources of company law; registration; types of registered company; the company as a separate legal personality; and lifting the veil of incorporation.
11. Company finance
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter considers how companies raise money through a combination of equity and debt finance. It discusses the issuance of shares; share capital; financial assistance by company for purchase of shares; classes of shares; finance through borrowing; secured loans; registration of charges; priority of charges; remedies of debenture-holders; receivers; position of lenders and debenture-holders; and steps to be taken by a lender to a company.
16. Public companies
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter first discusses the distinguishing features of a public company. It then considers the advantages and disadvantages of obtaining a listing with the United Kingdom Listing Authority (UKLA) and the requirements for seeking and maintaining that listing.
21. Capital allowances
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
24. Personal bankruptcy
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

The partner or sole trader may be made bankrupt if his liabilities exceed his assets or if he has insufficient liquid assets to pay his current liabilities even if the value of his total assets exceeds the value of his total liabilities. The law of bankruptcy is mostly contained in the Enterprise Act (EA) 2002. This chapter discusses the bankruptcy procedure; the trustee in bankruptcy; effect of the bankruptcy order on the bankrupt personally; assets in the bankrupt’s estate; distribution of the bankrupt’s assets; duration of the bankruptcy and discharge of the bankrupt; fast track voluntary arrangement scheme; and individual voluntary arrangement.
26. Liabilities arising from insolvency
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter considers the rules which enable insolvency practitioners to claim assets which are not held by the insolvent company itself. It discusses wrongful trading; transactions at an undervalue and preferences; transactions defrauding creditors; and floating charges.
27. Choice of business medium
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter makes a comparison between companies, on the one hand, and partnerships or sole traders, on the other, in order to explain the various factors which should be taken into account when choosing the two business media. It considers factors such as risk of capital, expense, publicity, taxation, interest relief, capital gains, inheritance tax, pensions and social security Due to the range of variables, the desirability of limited liability means that incorporation may be the only viable option, although this can also be achieved by setting up a limited liability partnership. Where limited liability is not of great importance, the tax factors will be more significant and these would have to be examined from a number of perspectives, including the size of anticipated profits, the particular financial circumstances of the promoters of the business, and any particular expectations they had about their stake in the business.
30. Shareholders’ agreements
Authors: Slorach J. Scott , Ellis Jason
Published: April 2020

This chapter considers shareholders’ agreements. It discusses the advantages of a shareholders’ agreement; drafting a shareholders’ agreement; legal limits on the use of shareholders’ agreements; and enforcing the agreement.
A Practical Approach to Conveyancing
Authors: Abbey Robert , Richards Mark
Published: April 2020

A Practical Approach to Conveyancing takes a pragmatic, rather than academic, approach to conveyancing. It provides practical solutions to everyday problems encountered by conveyancing practitioners wishing to offer a cost-effective and efficient service. This volume offers a detailed and up-to-date exposition of the key principles and procedures underpinning the conveyancing process. The volume provides practical guidance on each stage of commercial and residential conveyances, with realistic sample documentation to aid in an approach of all aspects of a conveyancing transaction with confidence. This 21st edition has been fully updated with recent developments in the area, including the implications of recent identity fraud cases, changes to conveyancing searches and stamp duty, the new SRA transparency rules, and proposed changes to the Land Registration Act 2002 published by the Law Commission.
3. The draft contract
Authors: Abbey Robert M. , Richards Mark B.
Published: April 2020

This chapter considers various issues relating to drafting a contract. These include preparatory steps by seller’s practitioner; formation of the contract; contents of the contract; sales of part; and special considerations.
4. Pre-contract searches and enquiries, town and country planning
Authors: Abbey Robert M. , Richards Mark B.
Published: April 2020

This chapter considers pre-contract searches, enquiries, and town and country planning. It explains the why, what, and when of pre-contract searches and enquiries; the National Land Information Service; effects of the Law Society Conveyancing Protocol; commercial property enquiries; planning and conveyancing; changes of use; enforcement notices and stop notices; and building regulations.
12. Commercial conveyancing
Authors: Abbey Robert M. , Richards Mark B.
Published: April 2020

This chapter focuses on commercial conveyancing, which involves the granting and renewal of business (or commercial) leases as well as the buying and selling of properties that are let to business occupants. It first considers revenue matters then turns to the key commercial area that most conveyancers will encounter in practice, the review of the contents of a commercial lease. The final section is devoted to the particular requirements a practitioner must bear in mind when acting for a client who is selling or buying a tenanted property. It also considers the Standard Commercial Property Conditions (SCPC) being commercial specific standard contractual terms.
11. Service Outside the Jurisdiction
Authors: Sime Stuart
Published: April 2020

This chapter deals with jurisdiction in England and Wales. Proceedings generally have to be served within the jurisdiction. There always has to be a sound basis before proceedings can be served outside the jurisdiction. Where the defendant is domiciled in the EU, the general rule is that they must be sued in the country where they are domiciled. If jurisdiction can be established against an EU defendant: (a) the claimant can choose whether to sue in England or in the defendant’s country of domicile; and (b) English proceedings may be served without permission. If jurisdiction can be established against a defendant who is outside the EU under the CPR, r 6.36 and PD 6B, para 3.1, proceedings can be served outside the jurisdiction only with the permission of the court. The times for responding to claims served outside the jurisdiction are extended.
16. Costs Management
Authors: Sime Stuart
Published: April 2020

Costs management refers to the procedures used by the courts to manage the steps to be taken in civil proceedings while also managing the costs to be incurred by the parties in taking those steps to ensure that litigation is conducted at proportionate cost. This chapter discusses the elements of costs management; cases governed by costs management; costs management orders; costs budgets and case management; judicial control of costs budgets; and impact on costs orders.
19. Parties and Joinder
Authors: Sime Stuart
Published: April 2020

This chapter first looks at the rules relating to different classes of party and then considers the rules governing multi-party litigation. Topics discussed include description of parties; particular classes of party; vexatious litigants; joinder; representative proceedings; representation of unascertained persons; intervention; consolidation; stakeholder claims; assignment; and group litigation.
21. Limitation
Authors: Sime Stuart
Published: April 2020

This chapter discusses the rules on limitation. The expiry of a limitation period provides a defendant with a complete defence to a claim. Limitation is a procedural defence. It will not be taken by the court of its own motion, but must be specifically set out in the defence. Limitation runs from accrual, which is when all the necessary elements for the cause of action are in existence. Technically, time runs from the day after the accident or breach, and stops running when the claim is brought. This is when the claimant has done everything they can to issue the claim form. Time does not run if the claimant is under disability, and in cases of fraud, mistake, and concealment. In personal injury and latent damage claims time will not start running until the claimant has the requisite ‘knowledge’, and there is a discretion to disapply limitation in personal injury claims.
22. Amendment
Authors: Sime Stuart
Published: April 2020

Changes in the parties’ knowledge of a case as it progresses and straightforward drafting errors make it necessary on occasion to make amendments to the statements of case. This chapter discusses amendment by consent; amendment without permission; principles governing permission to amend; amendment after the expiry of the limitation period; and procedure on amending.
23. Interim Applications
Authors: Sime Stuart
Published: April 2020

An order is a formal decision by the court granting a remedy or relief to a party, usually in the stages before the final determination of a case. Interim orders are sometimes made after the substantive hearing of a claim, and sometimes the relief granted at trial includes various types of orders. This chapter discusses pre-action interim remedies; obligation to apply early; applications with and without notice; interim hearings; summary determination of interim costs; and varying or revoking interim orders.
26. Security for Costs
Authors: Sime Stuart
Published: April 2020

The question of who pays for the costs of a claim is generally not determined until the claim is finally disposed of, whether by consent, interim process, or trial. However, an order for security for costs can be made against a party in the position of a claimant. Once security is given it may be retained, subject to the court’s discretion, pending an appeal. An order for security for costs usually requires the claimant to pay money into court as security for the payment of any costs order that may eventually be made in favour of the defendant, and staying the claim until the security is provided. On the application three issues arise: (a) whether one of the conditions for ordering security for costs is satisfied; (b) if so, whether, having regard to all the circumstances of the case, it would be just to exercise the court’s discretion in favour of making the order; and (c) if so, how much security should be provided. This chapter considers each of these three issues. It begins by looking at the procedure for making the application and the capacity of the respondent to the application.
27. Small Claims Track
Authors: Sime Stuart
Published: April 2020

The Civil Procedure Rules 1998 (CPR) provide for the allocation of claims with a limited financial value to what is known as the small claims track. This is intended to provide a streamlined procedure with limited pre-trial preparation, with very restricted rules on the recovery of costs from the losing party, and without the strict rules of evidence. It is appropriate for the most straightforward types of cases, such as consumer disputes, accident claims where the injuries suffered are not very serious, disputes about the ownership of goods, and landlord and tenant cases other than claims for possession. This chapter discusses provisions of the CPR that do not apply; standard and special directions of the court; determination without a hearing; final hearings in small claims track cases; cost restrictions for claims allocated to the small claims track; and rehearings.
39. Trial
Authors: Sime Stuart
Published: April 2020

This chapter discusses the issues that need to be addressed in the period leading up to a trial. These include contacting witnesses to ensure their availability; obtaining witness summonses where appropriate; briefing trial counsel; agreeing and compiling trial bundles; and counsel preparing speeches, examination-in-chief, and cross-examination of witnesses.
42. Interim Injunctions
Authors: Sime Stuart
Published: April 2020

This chapter discusses the rules on interim injunctions. Interim injunctions are temporary orders made with the purpose of regulating the position between the parties to an action pending trial. Such an order is particularly useful where there is evidence that the respondent’s alleged wrongdoing will cause irreparable damage to the applicant’s interests in the period between issue of process and trial. The chapter covers judges able to grant injunctions; pre-action applications for interim injunctions; applications during proceedings; principles for the granting of interim injunctions; defences and bars to relief that may be raised on an application for an interim injunction; interim injunction orders; and effect of not applying for interim relief.