Pervasive Legal Concepts

Question 1

How should a foreign LLC (treated as a partnership + transparent body in the US) be treated in English law?

Answer 1

The entity will be treated as an opaque body corporate in the UK only if it has the attributes of such a body of persons according to English, Scots or Northern Ireland Law

Question 2

You are a sole trader, and seperately start a company with friends selling flowers, how does this affect your position as a taxable person for VAT purposes?

Answer 2

You are a separate taxable person for VAT purposes from the company with your friends (body corporate)

Question 3

What is a non juristic person?

Answer 3

An unincorporated body of persons

Question 4

What is a juristic person?

Answer 4

Bodies corporate or corporations

Question 5

How are corporations classified?

Answer 5

By their nature and purpose, and method of creation e.g by Royal Charter or under the Companies Act 2006

Question 6

What is a corporation sole?

Answer 6

An office or post, a body corporate constituted in a single person that has double capacity (corporate and individual capacity) e.g monarch or PM

Question 7

What is a corporation aggregate?

Answer 7

A corporation, only has a single capacity, a business

Question 8

What are the attributes of a corporation?

Answer 8

Perpetual succession
Continuous identity (if employees change, the company is still bound in contract)

Question 9

What is the nature of a corporation?

Answer 9

Distinct from those that run it
Opaque - referred to as an artificial person

Question 10

What are examples of non-juristic persons?

Answer 10

Partnership, trustees of a trust, personal representatives of a deceased person, any other unincorporated association

Question 11

What is the nature of a non-juristic person?

Answer 11

Transparent, the same as those that run it

Question 12

What are examples of questions of fact?

Answer 12

Truth of documents
Ordinary or popular meanings of words
Business and accountancy matters
Matters of impression or degree
Matters of expert opinion
The provision of overseas law

Question 13

What are examples of questions of law?

Answer 13

Content of the legal rules
- Understanding and application of the law
- A failure to ask the proper question
- The interpretation of the words in a document
- The meaning of a word, not the application

Question 14

What type of personality does a body corporate have?

Answer 14

An opaque juristic personality

Question 15

What can you appeal on?

Answer 15

Question of law

Question 16

What are primary facts?

Answer 16

Facts stated by experts

Question 17

What are secondary facts?

Answer 17

Facts of inference, an inference drawn from a primary facts may give rise to questions of law

Question 18

True or false, the term ‘person’ in tax legislation includes a body of persons corporate or unincorporate?

Answer 18

True

Question 19

True or false, juristic persons can only be corporations?

Answer 19

True

Question 20

True or false, a company can be created by resolution of the House of Commons?

Answer 20

False

Question 21

True or false, a company can be created by Royal Charter?

Answer 21

True

Question 22

True or false, a company can be created by an Act of Parliament?

Answer 22

True

Question 23

What are examples of a non-juristic person?

Answer 23

A partnership, trustees of a trust, personal representatives of a deceased estates

Question 24

How are questions of fact proved?

Answer 24

Either by direct evidence or by agreement by the parties to a dispute

Question 25

How are primary facts proved?

Answer 25

They are observed by witnesses and proved by oral testimony or facts proved by the production of an original document