Download or read book CTA IHT Trust and Estates Text FA 2012 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book CTA Inheritance Tax Trusts and Estates FA2014 written by BPP Learning Media (Firm) and published by . This book was released on 2014-10-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CTA Awareness FA2012 Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 853 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book CTA Owner Managed Businesses Text FA 2012 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book CTA Application and Interaction FA2012 Study Text written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book CTA Advanced Corporation Tax Text FA 2012 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book CTA Individuals Text FA 2012 written by BPP Learning Media and published by BPP Learning Media. This book was released on 2012-12-01 with total page 593 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Core Study Text for the CTA Qualification
Download or read book Bohan and McCarthy Capital Acquisitions Tax written by Brian Bohan and published by A&C Black. This book was released on 2013-01-01 with total page 987 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bohan and McCarthy: Capital Acquisitions Tax is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect.The fourth edition includes:1. Changes to CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in five Finance Acts (2009 to 2013 inclusive).2. Relevant Irish and other case law since 2008.3. Analysis of and reference to updated Revenue commentary and precedents since 2008.4. Updated worked computations and examples where necessary in the context of any changes in CAT law.Table of contents:Chapter 1 IntroductionChapter 2 DefinitionsChapter 3 TerritorialityChapter 4 Gift Tax, Inheritance Tax and PropertyChapter 5 Taxable ValueChapter 6 ValuationChapter 7 Valuation DateChapter 8 ReliefsChapter 9 Agricultural PropertyChapter 10 Business ReliefChapter 11 ExemptionsChapter 12 Computation of CATChapter 13 Double Taxation ReliefChapter 14 Co-ownershipChapter 15 Partnerships and Lloyd's UnderwritersChapter 16 SettlementsChapter 17 Discretionary TrustsChapter 18 InsuranceChapter 19 Anti-avoidanceChapter 20 Returns and AssessmentsChapter 21 Revenue Powers and AppealsChapter 22 Payment of Tax and Interest on TaxChapter 23 MiscellaneousAppendicesAppendix A: Probate TaxAppendix B: Agricultural Relief prior to 22 January 1997Appendix C: Statement of Practice SP-CAT1-04Previous print edition ISBN: 9781847662439
Download or read book Capital Tax Acts 2018 written by Michael Buckley and published by Bloomsbury Publishing. This book was released on 2018-03-01 with total page 1826 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the twenty-sixth edition of Capital Tax Acts, which has long been established as Ireland's definitive reference book on the legislation relating to stamp duties, CAT and Residential Property Tax. Each section of the book takes the area of tax it deals with and runs through each Act and Statutory Instrument which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law. Contents: Stamp Duties: Legislation; Regulations and Orders; European Legislation; Stamp Duty Exemptions (Miscellaneous Acts) ; Table of Cases (Stamp Duties); Table of Statutory References (Stamp Duties); Destination Table; Index (Stamp Duties) Capital Acquisitions Tax: Legislation; Regulations and Orders; Table of Cases (Capital Acquisitions Tax); Table of Statutory References (Capital Acquisitions Tax); Destination Table; Index (Capital Acquisitions Tax) Local Property Tax: Legislation; Regulations and Orders; Table of Statutory References (Local Property Tax); Index (Local Property Tax)
Download or read book The Law and Taxation of Trusts written by Aileen Keogan and published by Bloomsbury Professional. This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reference work on all aspects of the law and taxation of trusts and trustees. The law section examines the legal principles applicable to trusts, the categories of trusts and their administration with reference to the latest legislation and case law. The tax section considers the background to the taxation of trusts, territoriality, administration and accountability, bare trusts, limited interest, discretionary trusts, special trusts, reliefs and exemptions, foreign trusts and anti-avoidance, and tax tips and pitfalls.
Download or read book Regard for Reason in the Moral Mind written by Joshua May and published by Oxford University Press. This book was released on 2018-05-04 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The burgeoning science of ethics has produced a trend toward pessimism. Ordinary moral thought and action, we're told, are profoundly influenced by arbitrary factors and ultimately driven by unreasoned feelings. This book counters the current orthodoxy on its own terms by carefully engaging with the empirical literature. The resulting view, optimistic rationalism, shows the pervasive role played by reason our moral minds, and ultimately defuses sweeping debunking arguments in ethics. The science does suggest that moral knowledge and virtue don't come easily. However, despite the heavy influence of automatic and unconscious processes that have been shaped by evolutionary pressures, we needn't reject ordinary moral psychology as fundamentally flawed or in need of serious repair. Reason can be corrupted in ethics just as in other domains, but a special pessimism about morality in particular is unwarranted. Moral judgment and motivation are fundamentally rational enterprises not beholden to the passions.
Download or read book Psychological Perspectives on Financial Decision Making written by Tomasz Zaleskiewicz and published by Springer Nature. This book was released on 2020-07-21 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reviews the latest research from psychology, neuroscience, and behavioral economics evaluating how people make financial choices in real-life circumstances. The volume is divided into three sections investigating financial decision making at the level of the brain, the level of an individual decision maker, and the level of the society, concluding with a discussion of the implications for further research. Among the topics discussed: Neural and hormonal bases of financial decision making Personality, cognitive abilities, emotions, and financial decisions Aging and financial decision making Coping methods for making financial choices under uncertainty Stock market crashes and market bubbles Psychological perspectives on borrowing, paying taxes, gambling, and charitable giving Psychological Perspectives on Financial Decision Making is a useful reference for researchers both in and outside of psychology, including decision-making experts, consumer psychologists, and behavioral economists.
Download or read book Schwarz on Tax Treaties written by Jonathan Schwarz and published by Kluwer Law International B.V.. This book was released on 2021-09-28 with total page 870 pages. Available in PDF, EPUB and Kindle. Book excerpt: Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Download or read book Alternative Water Supply Systems written by Fayyaz Ali Memon and published by IWA Publishing. This book was released on 2014-10-15 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Owing to climate change related uncertainties and anticipated population growth, different parts of the developing and the developed world (particularly urban areas) are experiencing water shortages or flooding and security of fit-for-purpose supplies is becoming a major issue. The emphasis on decentralized alternative water supply systems has increased considerably. Most of the information on such systems is either scattered or focuses on large scale reuse with little consideration given to decentralized small to medium scale systems. Alternative Water Supply Systems brings together recent research into the available and innovative options and additionally shares experiences from a wide range of contexts from both developed and developing countries. Alternative Water Supply Systems covers technical, social, financial and institutional aspects associated with decentralized alternative water supply systems. These include systems for greywater recycling, rainwater harvesting, recovery of water through condensation and sewer mining. A number of case studies from the UK, the USA, Australia and the developing world are presented to discuss associated environmental and health implications. The book provides insights into a range of aspects associated with alternative water supply systems and an evidence base (through case studies) on potential water savings and trade-offs. The information organized in the book is aimed at facilitating wider uptake of context specific alternatives at a decentralized scale mainly in urban areas. This book is a key reference for postgraduate level students and researchers interested in environmental engineering, water resources management, urban planning and resource efficiency, water demand management, building service engineering and sustainable architecture. It provides practical insights for water professionals such as systems designers, operators, and decision makers responsible for planning and delivering sustainable water management in urban areas through the implementation of decentralized water recycling. Authors: Fayyaz Ali Memon, Centre for Water Systems, University of Exeter, UK and Sarah Ward, Centre for Water Systems, University of Exeter, UK
Download or read book Tribe British Relations in India written by Maguni Charan Behera and published by Springer Nature. This book was released on 2021-09-11 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the colonial history of Tribe-British relations in India. It analyses colonial literature, as well as cultural and relational issues of pre-literate communities. It interrogates disciplinary epistemology through multidisciplinary engagement. It presents the temporal and spatial dimensions of tribal studies. The chapters critically examine colonial ideology and administration and civilization of tribes of India. Each paper introduces a unique context of Tribe-British interactions and provides an innovative approach, theoretical foundation, analytical tool and methodological insights in the emerging discipline of tribal studies. The book is of interest to researchers and scholars engaged in topics related to tribes.
Download or read book Individual Behaviors and Technologies for Financial Innovations written by Wesley Mendes-Da-Silva and published by Springer. This book was released on 2018-07-26 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers comprehensive examination of research on the relevance of individual behavior and technology to financial innovations. The chapters cover current topics in finance including integrated reporting, people finance, crowdfunding, and corporate networks. It provides readers with an organized starting point to explore individual behaviors and new technologies used in financial innovations. The explicit and growing speed of the spread of new technologies has hastened the emergence of innovation in the field of finance. Topics like the Internet of Things, semantic computing and big data finance are motivating the construction of financial tools that translate into new financial mechanisms. This book strives help readers better understand the dynamic of the changes in financial systems and the proliferation of financial products. Individual Behaviors and Technologies for Financial Innovations is organized in 16 chapters, organized in three parts. Part I has eight chapters that review the research on gender differences in attitudes about risk and propensity to purchase automobile insurance, financial literacy models for college students, wellness and attitude of university students in the use of credit cards, impact of programs income distribution and propensity to remain in employment, financial literacy and propensity to resort to informal financing channels, risk behavior in the use of credit cards by students. Part II reviews the research on financing for startups and SMEs, exploring funding through crowdfunding platform, operating credit unions, and using networks of friends to finance small businesses outside the domestic market. The four chapters of Part III describe contexts of financial innovation in listed companies, including society's demands on their behavior - we discuss motivations for companies to participate in corporate sustainability indexes, corporate performance through their profile of socially responsible investments, influence of networks of social relations in the formation of boards, and management of companies, and also the precariousness of financial decisions in large companies, as well as the role of the internet in corporate communication with the market.
Download or read book Irish Conveyancing Precedents written by Mary Laffoy and published by Bloomsbury Professional. This book was released on 2006-08 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and authoritative collection of conveyancing precedents should be on the desk of every solicitor and barrister who handles conveyancing transactions. Self-contained and fully annotated, its complete coverage ranges from the simplest transaction to the most complex commercial lease. Irish Conveyancing Precedents subscribers automatically receive a comprehensive updating issue at least once a year. The essential coverage includes agency/attorney, building schemes, conveyancing in sale, deeds, easements, exchanges, family arrangements, guarantees and indemnities, plus much more. Updates are charged for on publication.
