For comprehensive flashcards, and full free access on FLK 1 and FLK 2 (SQE 1) see: https://www.brainscape.com/p/5SPQV-LH-DCA92 Please note, these are my personal flashcards. Whilst you may. have free access on brainscape, I cannot (and do not) guarantee the accuracy of these flashcards. Please ensure that you cross reference any information in these flashcards with your provider resources and personal notes. These flashcards are based on information received between September 2024 and May 2025. Note, during this time, a lot of changes occurred in relation to IHT, CGT and Income Tax. The rates are likely to be incorrect if you are studying for the SQE exams that each have a different cut-off period for applicable law. Please check the government website for the new rates and discard any cards that are incorrect.
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