Download or read book Land and Buildings Transaction Tax 2017 18 written by Ken Wright and published by Bloomsbury Publishing. This book was released on 2017-12-01 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: Land and Buildings Transaction Tax is the only comprehensive and clear guide to the new Land and Buildings Transaction Tax in Scotland. Land and Buildings Transaction Tax ('LBTT') is a tax devolved to Scotland under the Scotland Act 2012 which, whilst based on Stamp Duty Land Tax ('SDLT'), is different in a number of areas. These differences are explored throughout the text. This text provides practising solicitors and accountants in Scotland with essential and practical guidance on this new tax. The title provides comprehensive guidance on the general rules of LBTT including the transitional provisions and outlines the principal differences between LBTT and SDLT. This authoritative text also includes: Background to the introduction of LBTT; Detailed coverage of many of the exemptions and reliefs from LBTT; Comprehensive consideration of the rules regarding commercial leases; The practicalities of LBTT compliance and administration Special rules for partnerships and trusts; Anti-avoidance rules; Numerous worked examples. Land and Buildings Transaction Tax is essential reading for lawyers, accountants, and other professionals dealing with transactions involving commercial and residential properties in Scotland, as well as academics wishing to observe the first stage in the development of devolved Scottish taxes.

Download or read book The Scottish Parliament written by Jim Johnson and published by Luath Press Ltd. This book was released on 2019-06-15 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jim Johnston and James Mitchell bring authors from various backgrounds together to discuss the Parliament's future. These voices include a feminist and equalities campaigner, the chairman of Brodies LLP and the President of the Convention of Scottish Local Authorities, among many others. This short series of think pieces discusses vital issues such as the increased complexity of devolution, the Parliament's new fiscal and welfare powers and the need to respond to public expectations and demands. Interspersed throughout the book are a number of Dear Scottish Parliament... letters from young people across Scotland articulating their hopes and dreams for Scotland for the next 20 years. The Parliament has established itself as an accepted feature in Scotland's political landscape and there is little, if any, debate about its legitimacy as a representative body. At the same time, however, the goodwill towards the Parliament is likely to be tested as MSPs are faced with significant challenges over the next 20 years. This book explores some of these challenges and signposts key priorities in response.

Download or read book Conveyancing Practice in Scotland written by Ann Stewart and published by Bloomsbury Publishing. This book was released on 2020-03-04 with total page 817 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering the many changes to property law and conveyancing practice driven by the Scottish Parliament in recent years, including its land reform agenda, Conveyancing Practice in Scotland, Eighth Edition is an indispensable guide for residential and commercial property lawyers at all levels. Encompassing both commercial and residential conveyancing, the Eighth Edition of this highly regarded text, has been reviewed and updated throughout to take account of: - evolving and settled practice under the Land Registration etc (Scotland) Act 2012 - the practical effects of the community rights to buy - introduction of the Additional Dwelling Supplement on Land and Buildings Transaction Tax - prospective effects of the proposed Register of Controlled Interests in Land - the Scottish Law Commission proposals for changes to the law relating to title conditions, and heritable securities In addition to the property law aspects, this text also covers the practical and ethical considerations of acting in a conveyancing transaction, such as anti-money laundering procedures and conflicts of interest. Standard missive clauses are examined in detail with reference to their application in practice. Written by practising lawyers with many years of transactional and mentoring experience, this book is the only practical guide to managing conveyancing transactions in Scotland.

Download or read book European Regions written by Elisabeth Donat and published by transcript Verlag. This book was released on 2020-09-30 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: At the beginning of the 21st century, the EU is facing deep political, social, and economic changes. The benefit of supranational organization is no longer obvious to European citizens and questions of legitimacy have accompanied the EU's development over the last decades. Regions - albeit often deemed »obsolete« - present themselves as stable and reliable partners in this turbulent environment: in being important objects of identification to their citizens, but also relevant political and legal entities in the EU's multilevel governance system. This edited volume asks about the role of regions and regional identity in a European Union that is perhaps struggling more than ever about its future.

Download or read book Tiley s Revenue Law written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2022-05-05 with total page 1456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 10th edition of John Tiley's classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties. The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book's companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK's value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject. The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems to give readers a contextual overview of the subject. Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.

Download or read book The Changing Constitution written by Jeffrey L. Jowell and published by Oxford University Press, USA. This book was released on 2015 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its first edition in 1985, The Changing Constitution has cemented its reputation for providing concise, scholarly and thought-provoking essays on the key issues surrounding the UK's constitutional development, and the current debates around reform. The eight edition of this highly successful volume is published at a time of accelerated constitutional change. This collection of essays brings together fourteen expert contributors to offer an invaluable source of material and analysis for all students of constitutional law and politics. Online Resource Centre This book is accompanied by an Online Resource Centre which includes updates on key developments, a 'library' of web links, and a timeline of key dates in British legal and political history.

Download or read book The Scottish Economy written by Kenneth Gibb and published by Taylor & Francis. This book was released on 2017-07-06 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Scottish economy is at the heart of contemporary constitutional and public policy debates. This substantial new edited collection, the first comprehensive and authoritative analysis for more than 60 years, is a timely update on the classic volume of the same name edited by Sir Alec Cairncross in 1954. It is data rich, and offers links to updatable data and leading indicators of the Scottish economy including measures of public finances, distributional evidence and growth. Readers will find a series of easy to follow chapters covering the Scottish economy from every angle – oil and gas, health, education, finance, rural Scotland, inequality, climate change, gender and work, housing, infrastructure and cities. Each sector-based chapter explores the main issues, draws out key empirical facts and considers policy challenges that lie ahead. This book includes: an historical account of the development of the Scottish economy; the trajectory of economic policy in Scotland; reviews of the current fiscal position and the wider economic landscape; and also an intriguing insight into the emerging distinctive approach to Scottish public policy. This book brings together evidence and high quality research by experts on the Scottish economy in a politically neutral, accessible and non-technical way. The volume will assist readers in navigating their way through the many political debates about constitutional and economic futures that are underway in modern Scotland and the UK. A website also exists to accompany The Scottish Economy - www.scottisheconomy.scot. In today's inter-connected world, it makes sense to have a book on the Scottish economy supplemented by online access to important data, information and evidence as a means of keeping material current.

Download or read book Beswick and Wine Buying and Selling Private Companies and Businesses written by Susan Singleton and published by Bloomsbury Publishing. This book was released on 2022-06-30 with total page 557 pages. Available in PDF, EPUB and Kindle. Book excerpt: Structured to reflect the process in practice this book focuses on the key commercial, tax and legal issues that arise from business sales. By addressing fundamental issues from the perspective of both the seller and the purchaser it is a perfect handbook for all those involved in such acquisitions. From due diligence through to completion of the share purchase or business transfer agreement it contains clear, expert advice. The 11th edition has been updated to include: - Impact of Brexit in 2020 including on merger law and notifications - "UKGDPR" and Data Protection Act 2018 and latest guidance from the Information Commissioner Guidance including the Data Sharing code of practice - Recent tax changes including reduction in entrepreneurs' relief from capital gains tax from £10m to £1m Case law such as: - Stobart Group Limited and Anor v. William Stobart and Anor [2019] EWCA (Civ) 1376 (CA) (notices of claims under share purchase agreements) - 116 Cardamon Ltd v MacAlister & Anor [2019] EWHC 1200 (Comm) (damages for breach of warranty under share purchase agreement) - Triumph Controls UK Limited v Primus International Holding Company [2019] EWHC 565 (TCC) (breach of warranty) - Tesco UK Limited v. Aircom Jersey 4 Limited and Aircom Global Operations Limited [2018] EWCA Civ 23 (tax warranty claim) It also includes checklists, draft enquiries, letters of disclosure and a specimen completion agenda, together with an accompanying electronic download containing all the precedents in the work. This title is included in Bloomsbury Professional's Company and Commercial Law online service.

Download or read book Classifying Entities and the Meaning of Tax Transparency written by Michael McGowan and published by Kluwer Law International B.V.. This book was released on 2023-01-10 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a partnership, a trust or something else? This often involves considering whether the entity is ‘tax transparent’ and if so, what that means. While of great importance, the UK tax rules for classifying entities are notoriously vague, as is the UK meaning of ‘tax transparency’. This book breaks new ground by exploring these topics comprehensively, in a world which is well aware of the problems created by entity classification mismatches. In so doing, it addresses, with emphasis on UK tax law, issues such as: the meaning of a ‘partnership’ and a ‘trust’; what is meant and is not meant by ‘tax transparency’, across a range of taxes and situations; how tax treaties have dealt with entity classification questions and related ‘transparency’ issues; how entity classification questions are impacted by EU law; and how the UK approach could be improved, policy-wise and practically, without facilitating tax avoidance. The book compares in detail the UK entity classification approach with that of the US, the Netherlands and France. Appendices consider the unusual UK capital gains tax treatment of partnerships, as well as the special transparency rules which can apply where a partnership is party to loans or derivative contracts, or owns intangible assets. Questions of entity classification and tax transparency are of fundamental importance in any mature tax system and especially in a globalised economy. This book unlocks those questions for both academics and practitioners.

Download or read book Understanding the Cost of Welfare written by Howard Glennerster and published by Policy Press. This book was released on 2017-05-24 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The challenge of meeting the growing cost of welfare is one of the most pressing issues facing governments of our time. Glennerster’s authoritative Understanding the cost of welfare assesses what welfare costs and how it is funded sector-by-sector. The book is written in a clear, accessible style, ideally suited to both teaching and study, and the general reader. This substantially revised third edition includes: • Discussion of the many funding issues now facing welfare states, such as demographic change, tax resistance, slow growth and austerity programmes • The theory and practice of devolved tax and budgetary responsibilities between UK nations and in comparison with other countries • New chapters on pensions and post-16 education • More regular and extensive comparative analysis Divided into 3 sections, covering Principles, Service funding, and The Future, the book Includes questions for discussion and suggestions for further reading, making it an easy-to-use, essential resource for both undergraduate and post-graduate students of Social Policy, Sociology, Politics and Public Administration.

Download or read book Debates in Charity Law written by John Picton and published by Bloomsbury Publishing. This book was released on 2020-05-14 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charitable organisations occupy a central place in society across much of the world, accounting for billions of pounds in revenue. As society changes, so does the law which regulates nonprofit organisations. From independent schools to foodbanks, they occupy a broad policy space. Not immune to scandals, sometimes nonprofits are in the news for all the wrong reasons and so, when they are in the public eye, regulators must respond to high profile cases. In this book, a team of internationally recognised charity law experts offers a modern take on a fast-changing policy field. Through the concept of policy debates it moves the field forward, providing an important reference point for developing scholarship in charity law and policy. Each chapter explores a policy debate, setting out the fault-lines in play, and often offering proposals for reform. Two important themes are explored in this edited collection. First, there is a policy tension in charity law between its largely conservative history and the need to keep up-to-date with social change. This pressure is felt acutely along key fault-lines, such as the extent to which a body of law which developed before the advent of legislated human rights is able to adapt to a rights-based world, and the extent to which independent schools – historically so closely linked with charity – might deserve their generous tax-breaks. The second theme explores the law from the perspective of a good-faith regulator, concerned to maximise the usefulness of charities. From the need to reform old organisations, to the need to ensure that charities enjoy the right amount of regulatory freedom in a world of payment-by-result contracts, the book critically charts the policy justifications for regulatory intervention, as well as the costs that such intervention might bring. Debates in Charity Law will be of interest to both academic researchers and students of the non-profit sector, looking to understand the links between law, social change and regulation. It will also help and guide nonprofit employees and volunteers, showing how their sector is shaped and moulded by the law.

Download or read book Public Bills written by Great Britain. Parliament. House of Lords and published by . This book was released on 1896 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Implied Trusts and Beneficial Ownership in Modern UK Tax Law written by Chris Thorpe and published by Spiramus Press Ltd. This book was released on 2021-11-26 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? This book is ideal for academics and practitioners alike. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.

Download or read book A Collection of Acts of the Parliaments of Great Britain and of the United Kingdom of Great Britain and Ireland Relating to the Death Duties written by Great Britain and published by . This book was released on 1925 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1900 with total page 806 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Justice of the Peace and Local Government Review written by and published by . This book was released on 1870 with total page 884 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sessional Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1900 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt: