Visual Comparisons for the SQE—Tables and Charts
Legal rules are full of technical distinctions. Trying to remember them all through dense prose is a recipe for overload.
This is where tables and charts shine—particularly for areas that involve statutory rules, procedural differences, or classifications.
For example, comparing different business structures (sole trader, partnership, LLP, company) in a single chart—covering tax treatment, liability, and regulatory requirements—makes those differences easier to understand and retain than if you tried to memorise them from paragraphs of notes.
Example – Comparison Table: Business Structures
| Structure | Liability | Taxation | Regulation |
| Sole Trader | Unlimited | Income Tax on profits | Minimal |
| Partnership | Joint/Several | Partners taxed individually | Partnership Act 1890 |
| LLP | Limited | Self-assessment | LLP Regs 2001 |
| Limited Company | Limited | Corporation Tax | Companies Act 2006 |
Another powerful tool is a comparison chart for execution requirements across legal documents.
Example – Execution Formalities:
| Document Type | Signatures Needed | Witness Required | Must Be in Writing? |
| Contract | One party | No | Not necessarily |
| Deed | Signed + witnessed | Yes | Yes |
| Will | Testator + 2 witnesses | Yes (2) | Yes |
These visuals do more than simplify—they clarify relationships between similar concepts, helping you spot patterns and exceptions.