Task 1
Case note
The case involved a teacher who received concessionary fees for their children’s education. The school had a capacity of 625 boys, although it was not operating at full capacity (Pepper (Inspector of Taxes) v Hart, 2023). Under tax law, education provided at reduced fees is considered a taxable benefit. Therefore, the central issue was whether this concession should be treated as taxable. In academic analyses, such discussions are often supported through resources like Online Assignment Help UK when interpreting complex tax principles.
Relevant facts
The relevant fact outlined in the case included that nine teachers from Malvern College received fees at the concession. But by considering the Hansard from the parliament it was decided that paying the tax is not needed (Tobia, Slocum and Nourse, 2022). Also, by referring to the similar case of David V Johnson it was supported that within the Hansard it was mentioned that teacher is not required to pay taxes.
Law for making a decision
According to section 61 (1) of the Finance Act 1976, it was seen that the reduced fees are taxable. However, the decision taken by the court was that the teacher is not required to pay any of the taxes relating to the perks which they receive (Greenberg, 2020). This concessionary fee is a type of perk and on this, the tax is not required. However, according to the law under the Finance Act, it is necessary that these reduced fees are taxed and proper tax is calculated.
Decision of court
Further by referring to the decisions of the case, it was analysed that the court held that it is allowed to comply with similar parliamentary proceedings but it must be followed according to the statutory meaning (Bruhl, 2020). Also, it was decided by the court that the benefit would be valued on the marginal cost for the employer and the appeal was allowed including the cost well.
Impact on Statutory Interpretation
This case had a huge impact on the statutory interpretation as with the help of this case, it was analysed that interpreting the primary legislation of the House of Lords and House of Commons is very necessary to be implemented. It is the reason that in case it will not be implemented well then it will be affecting the overall case. When the interpretation of these legislations is not made well then it will impact the overall efficiency of decisions to a great extent (Walton, Macagno and Sartor, 2021). Furthermore, it was analysed that evaluating and referring to parliamentary material must be complied with in a particular aspect only. But the whole decision must not be taken based on the whole act. It is for this reason the statutory meaning of every element of the law is different in different situations. Thus, it is mandatory for the legal advisor they refer to the particular law following the current situation and not in case a similar case is applied. It is due to the reason that when an effective legal interpretation is made then it will be assistive to the business in managing the work well and providing justice to the people suffering from the issue.
Task 2
The act of the parliament is stated as the creation of a new law or making changes within the existing law. In simpler words, the act can be stated as the bill which has been approved by both houses that is Lords and Common. Also, the act can be stated as a bill which has received the royal assent and now it can be treated as a law or legislation which needs to be followed by the people (Davis, 2021). The act which is referred to in the current discussion is the Human Rights Act 1998. This act was founded in the European Convention on Human Rights (ECHR) within the domestic British law. This act came into force in the UK in October 2000 and was created by the Labour government.
This act emphasises setting out the fundamental rights to which every person in the UK is entitled. There are several types of rights which are presented in different articles. All these articles talk about the different rights which are available to every person. It is necessary for the people that they try to manage and comply with all these rights and as a result of this the overall development of the work takes place (Schrijver, 2020). Also, this act aims to provide justice in the British court as it includes rights which act as a guideline to the judges and other regulatory bodies. These bodies can take help from these rights and refer to the rights while making the decisions. Along with this, the public bodies must also respect these rights and must respect the general public keeping in mind human rights.
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For the citing of this statute is the Human Rights Act 1998, it is analysed that the act is cited by complying with short title and year in Roman. Along with this capital is used for the major words and also no comma is placed before the year. For example, this act will be cited as the Human Rights Act 1998, s 15(1) (b) (Referencing and citations - OSCOLA: Legislation, 2024).
Further, it was analysed that there were certain types of influences which impacted the journey through the Parliament. It was particularly because of the reason that when the effective type of the process is followed then the act is prepared well and without any issue (Akmal, 2023). Thus, the Human Rights Act 1998, followed the process of law-making well. This process positively influenced the making of the Human Rights Act 1998 as all the steps were effectively followed and ultimately it increased the working of the law better. For making this law the process started with the first reading where the bill was presented to the House of Lords and after its approval, it went for a second reading where the discussion relating to the bill was made. After that comes the committee stage where a detailed scrutinization of the bill is made and related discussion takes place. After that it is passed to a third reading and after considering all the amendments it is passed for royal assent. After the approval from the monarch, it becomes a law or an act of parliament. In the current case of the Human Rights Act 1998, it has also passed from every stage and this has made all the working more effective and consequently, the law-making has improved well (Rodrigues, 2020). The whole process influences the making of the law to a great extent. It is due to the reason that when these stages are implemented then the quality of the law improves and it is made with accuracy and authentic manner.
Task 3
Plan and structuring of legal essay
For the effective planning and structuring of the essay, it is clear that the first step is to understand the question well and then conduct thorough research. This part is included in the planning as in case effective research is done then it will provide a better base to structure the essay. Further, for the structuring of the essay, it was analysed that it must be structured majorly in three different stages that is an introduction, a main body and a conclusion (Brożek, 2020). These three stages must be followed as they structure the whole scenario well. The introduction provides a better overview of the whole case. Further, the main body includes the application of the different rules and the in-depth analysis of the whole case. At last, the conclusion provides a better ending to the case and a clear summary.
Approaching problem based on different methods
To solve the problem various methods can be used by the person to approach the problem in a better manner. The first method is brainstorming wherein the group of people discusses the whole situation and as a result, alternate ways of dealing with the problem are identified (Brożek et al, 2024). Further another method for approaching the identifying the problem is to identify the possible causes of the problem and try to find the solutions so that the overall case can be solved well.
Breaking down questions
Also to solve the case well, the person must break down the questions into smaller parts. It is necessary because when the problem is broken down into smaller parts then it is assistive in understanding the problem well. When the problem is understood well then automatically the solution will be outlined well. This will help in highlighting the liabilities well and accordingly, the better offering of the advice will take place.
Using legal dictionaries
Further, another assistive step in understanding the legal cases and disputes of the client is making use of legal dictionaries and academic textbooks. It is due to the reason that there are many different types of keywords and other meanings which need to be analysed and evaluated for understanding the legal case well.
Carrying out research
To solve the case well, effective compliance with the proper research must be done. In case the research will not be done well then it will impact the overall working and solving of the case. Hence, for this, appropriate journal articles need to be searched and as a result, in-depth analysis can be made well (Greenstein, 2022). For this effective keyword searching is done and it includes selecting the articles based on it only. With the help of keyword searching most accurate and reliable results are analysed and evaluated and this helps in solving the problem in a much better and more effective way.
Differentiating between primary and secondary sources
The primary source of law is the one which includes the actual law which is present in the form of a constitution, statutes and regulations and administrative rules. On the other side, the secondary source of law includes the sources which restate the law and analyse and critique the actual law. The primary sources critically relate to the regulations, cases and statutes which are formulated by the legal system of the country (Leheza et al, 2020). On the other side, the secondary source includes making use of resources like dictionaries, legal articles, treaties and many other different data which is not published by the government. For solving the case, the effective knowledge of primary and secondary sources must be implemented so that work can be improved and the case can be solved well.
Differentiating between essay and report writing
There is also a difference between the essay and report writing. The major difference between both is that the essay includes the presentation of opinion and information whereas report includes the accurate facts and information. Further another difference is that the essay is written for everyone in general. On the other hand, the report is written for a particular audience which is targeted. Moreover, there is not any set pattern for the structure of the essay whereas in the case of the report, there is a clear structure with headings and subheadings.
Different verbs
For the clear solving of the case, the legal person must have a clear knowledge of the various explanatory verbs like analyse, assess, evaluate and many other words. All these words emphasise on critical evaluation of the case and the laws which apply to the case. Also, analysis assists in evaluating the facts more clearly and will help in making the work much better.
Importance of being critical
Also, while solving any of the legal cases, it is necessary that being critical is very necessary. It is due to the reason that there are many different aspects relating to the solving of the case. Hence it is very crucial for the lawyer or the legal professional that they possess the capability of critical thinking (Brożek et al, 2024). In case the person is not able to assess the positives and negatives of any concept then the legal work cannot be done well.
Using quotations for supporting legal ideas
Along with the critical work, it is also necessary for the legal professional to make use of the different quotations as well. It is due to the reason that for supporting the different types of cases compliance with various quotes is helpful. This provides a better evaluation and as a result, the overall case can be solved very easily.
Task 4
With the help of the present study and referring to the Gibbs model, I learnt that conducting the research accurately is the most essential aspect. It is due to the reason that while learning the most essential aspect is effective researching. Researching skills helped me to evaluate and analyse the working well and also try to find the recent changes in the working practice (van den Eertwegh and Stalmeijer, 2023). There are many different types of modifications taking place in the working and learning environment. All these changes need to be identified and implemented well and for this having good research skills will be assistive. With the help of this law assignment, I felt that having knowledge relating to the legal aspect is also necessary. With this assignment, I learnt that analysing the case law is very helpful. This is due to the reason for the evaluation of the case it is necessary that I can recognise all the facts of the case well. It is due to the reason that when the facts are clearly stated then it will be assistive to me in understanding the concept well.
Along with this I also felt that human rights acts are necessary for the effective maintenance of law and order within the country. In case proper human rights are provided then every person in the country is happy and satisfied and ultimately overall efficiency is improved (Veine et al, 2020). Moreover, I felt that using and citing the statute correctly is very necessary as it provides clear guidance relating to the solving of the case.
Further with the evaluation I learnt that my research skills improved while completing the following assignment. It is due to the reason that searching for the different case law was difficult. But with the help of good research skills, I was able to learn and search for better things (O'Brien and Graham, 2020). Moreover, I also evaluated that I need to work on my time management skills. It is due to the reason that because of more research, I took a lot of time and this eventually resulted in a delay in the timely completion of the study. So I need to work on enhancing my time management skills and this will help me in future development and growth.
With the in-depth analysis, I examined that the communication skill is good. I was able to communicate with other people coming in interaction during the study. Due to having good knowledge of communication skills and different models of communication I was in a good position to communicate with others. This good communication skill helped me understand the work better and as a result of this, my overall personality is developed. Through further analysis, I also examined that I need to work on improving my decision-making skills. It is due to the reason that it takes a lot of time to think before making any decision. Thus, I must learn these skills so that timely decisions can be taken and resultantly overall personality can be developed.
At last, it is concluded that this whole assignment was a very good learning experience as I was able to do self-evaluation. This is because of the reason that the whole study was effectively managed and I was able to attain the objectives well.
Thus, to improve my time management skills, the first thing which I need to conduct is working on prioritisation skills. It is due to the reason that when I can prioritise all the work by the deadlines then it will be helpful in effectively planning the completion of the task on time. Similarly to enhance my decision-making skills I need to learn to effectively use critical thinking skills and time management skills (Khiat and Vogel, 2022). With the help of critical thinking skills, I will be in a position to evaluate the situation well and as a result timely decisions will be taken. Also, to improve my decision-making I can review the examples of successful leaders and this will help me to understand how the leader made a particular decision and what benefits were availed due to the decision.
References
Books and Journals
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