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arielbarriga

MCTS

8 posts in this topic

Just one exam , it will depend on what you want to get as your MCTS. The combination of MCTS exams will result in MCITP

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A client feels aggrieved by the actions of the government. He tells his solicitor that he wants to go "straight to" the European Court of Human Rights (EctHR) for a hearing in relation to human rights he believes have been infringed.

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What advice should he be given?

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  • He can do this provided he first notifies the EctHR and obtains permission to make an application.
  • He must first take his case to the Supreme Court and if the case is decided against him he may then make an application to the EctHR.
  • He must first take his case to the Court of Appeal and if the case is decided against him he may then make an application to the EctHR.
  • He must first take his case to the High Court and if the case is decided against him he may then make an application to the EctHR.
  • He cannot go to the EctHR unless and until he has first exhausted all available domestic remedies.

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A solicitor appears in court on behalf of a client who is charged with assault. At the trial the prosecution fail to mention the most recent case on assault. The case would have greatly strengthened the prosecution’s case against the client.

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Which of the following statements best describes what the solicitor should do?

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  • Tell the court about the recent case
  • Present the argument to the court without referring to the recent case.
  • Cease to act.
  • Follow the client's instructions about dealing with the case law.
  • Tell the client that the solicitor can only continue to act until the client finds alternative representation.

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A private limited company has an accounting period from 1 April to 31 March. For the accounting period it has trading receipts of £750,000. It has made a gain from the sale of a piece of land of £25,000. It has spent £35,000 on raw materials, £345,000 on wages and £3,500 on general production costs.

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What is the company's taxable profit for corporation tax purposes?

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  • £341,500
  • £401,500
  • £391,500
  • £366,500
  • £686,500

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A manufacturer of blinds sends his new product brochure to all of his trade customers. A regular customer places an order for a large quantity of a specific blind. Unfortunately the manufacturer does not have the item in stock and is unable to source further supplies. The regular customer alleges that there is a contract for the sale of the blinds.

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What would you advise the regular customer?

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  • There is not a contract because although the manufacturer has made an offer in the brochure it is subject to an implied condition that there is sufficient stock available.
  • There is not a contract because the brochure is an invitation to treat. The regular customer makes an offer by placing the order which has not been accepted.
  • There is not a contract because although the manufacturer has made an offer in the brochure, the regular customer has not yet accepted it as he has not paid for the goods.
  • There is a contract because an offer will be implied as a result of the previous course of dealings. The offer has been accepted by the regular customer when placing the order.
  • There is a contract because the manufacturer has made an offer in the brochure which the regular customer has accepted by placing the order.

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