Download or read book National Audit Office HM revenue Customs Gift Aid and Reliefs on Donations HC 733 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-11-21 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gift Aid provides an important source of income for many charities but it is important that they are properly administered. There is not enough evidence to conclude that reliefs on donations in their current form, and the way they are implemented, provide value for money. First, there is insufficient evidence that government has actively encouraged take-up of the reliefs so that those charities which are entitled to them get the intended benefits. Secondly, HMRC has not collected the data which would enable it to conclude how tax incentives since 2000 have affected donor behavior or if they have increased the value of donations. Changes introduced in April 2000 were intended to encourage more people to give more to charity. HMRC undertook evaluative work but this did not provide assurance that they had resulted in more income for charities. HMRC also faces a serious compliance challenge in respect of reliefs on donations, in particular from avoidance. While the proportion of charities set up to abuse charitable status is very small, the cumulative costs of small-scale avoidance activity are large, accounting for £110 million of tax lost in 2012-13. HMRC has also identified eight marketed avoidance schemes, which it is challenging robustly, estimating that they are putting £217 million of tax at risk. The Department has made a working estimate that £170 million was lost in 2012-13, based on its analysis of tax loss in related areas. However, it recognizes that its methodology is crude and may understate the level of loss

Download or read book The Stationery Office Annual Catalogue written by Stationery Office (Great Britain) and published by . This book was released on 2013 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public expenditure statistical analyses 2013 written by Great Britain: H.M. Treasury and published by Stationery Office. This book was released on 2013-07-17 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: PESA provides a range of information about public spending, using two Treasury-defined frameworks, so that PESA largely contains different presentations of two date sets. Chapters cover: departmental budgets; economic analyses of budgets; changes in departmental budgets; trends in public sector expenditure; public sector expenditure by function, sub-function and economic category; central government own expenditure; local government financing and expenditure; public corporations; public expenditure by country, region and function; public expenditure by country and sub-function. Various annexes supplement the analysis, including: sources, data quality and conventions; population numbers and GDP inflators.

Download or read book Farmer s Tax Guide written by and published by . This book was released on 1995 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Freedom by the Sword written by William A. Dobak and published by Simon and Schuster. This book was released on 2013-02-01 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Civil War changed the United States in many ways—economic, political, and social. Of these changes, none was more important than Emancipation. Besides freeing nearly four million slaves, it brought agricultural wage labor to a reluctant South and gave a vote to black adult males in the former slave states. It also offered former slaves new opportunities in education, property ownership—and military service. From late 1862 to the spring of 1865, as the Civil War raged on, the federal government accepted more than 180,000 black men as soldiers, something it had never done before on such a scale. Known collectively as the United States Colored Troops and organized in segregated regiments led by white officers, some of these soldiers guarded army posts along major rivers; others fought Confederate raiders to protect Union supply trains, and still others took part in major operations like the Siege of Petersburg and the Battle of Nashville. After the war, many of the black regiments took up posts in the former Confederacy to enforce federal Reconstruction policy. Freedom by the Sword tells the story of these soldiers' recruitment, organization, and service. Thanks to its broad focus on every theater of the war and its concentration on what black soldiers actually contributed to Union victory, this volume stands alone among histories of the U.S. Colored Troops.

Download or read book Black s Law Dictionary written by Bryan A. Garner and published by . This book was released on 1990 with total page 1738 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Autumn Statement 2012 written by Great Britain: H.M. Treasury and published by The Stationery Office. This book was released on 2012-12-05 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OBR's forecast for GDP growth in 2012 is -0.1 percent and is projected to pick up in every year of the forecast. Public Sector Net Borrowing is forecast to fall by 1.0 percent of GDP in 2012-13 and in subsequent years of the forecast. Public Sector Net Debt is expected to be 79.9 per cent of GDP in 2015-16 before falling to 77.3 per cent by 2017-18. This Statement sets out a further £6.6 billion package of savings in the spending review period, made up from welfare, Official Development Assistance (ODA) and departmental current spending. A £5.5 billion of additional infrastructure will be funded, including in new roads, science and free schools and academies. There will be a further 1 per cent cut in the main rate of corporation tax from April 2014, to 21 per cent and a significant temporary increase in the Annual Investment Allowance from £25,000 to £250, 000 for two years. A greater proportion of growth-related spending will be devolved to local areas and a Business Bank will be created to deploy £1 billion of additional capital and enable UK Export Finance to provide up to £1.5 billion in loans with a package of reforms to promote export. The Government will: increase the basic State Pension by 2.5 percent; create an HM Revenue & Customs unit dedicated to tackling offshore tax evasion; introduce of the UK's first General Anti-abuse Rule; develop significant new information disclosure and penalty powers; and close off tax loopholes. Lifetime allowances for pension contributions will be reduced.

Download or read book The Impact of Publicity on Corporate Offenders written by Brent Fisse and published by State University of New York Press. This book was released on 1984-06-30 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Uncertainty surrounds the use of publicity as a means of controlling corporate crime. On the one hand, some agree with Justice Brandeis's dictum that light is "the best of disinfectants...the most efficient policeman." On the other hand, many believe that corporations' internal affairs are effectively shrouded with a thick fog that prevents the light of public scrutiny from reaching them. The Impact of Publicity on Corporate Offenders is the first study to go beyond the rhetoric, through an examination of corporate experience. Fisse and Braithwaite have carried out a qualitative inquiry concerning 17 large corporations involved in publicity crises. Based mainly on interviews, the inquiry includes company employees and former employees, union officials, officers of government regulatory agencies, competitors, independent accountants, government prosecutors, public interest activists, judicial officers, stockbrokers, and other experts.

Download or read book Disasters and History written by Bas van Bavel and published by Cambridge University Press. This book was released on 2020-10-22 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disasters and History offers the first comprehensive historical overview of hazards and disasters. Drawing on a range of case studies, including the Black Death, the Lisbon earthquake of 1755 and the Fukushima disaster, the authors examine how societies dealt with shocks and hazards and their potentially disastrous outcomes. They reveal the ways in which the consequences and outcomes of these disasters varied widely not only between societies but also within the same societies according to social groups, ethnicity and gender. They also demonstrate how studying past disasters, including earthquakes, droughts, floods and epidemics, can provide a lens through which to understand the social, economic and political functioning of past societies and reveal features of a society which may otherwise remain hidden from view. This title is also available as Open Access on Cambridge Core.

Download or read book Livelihood and Landscape Change in Africa Future Trajectories for Improved Well Being under a Changing Climate written by Sheona Shackleton and published by MDPI. This book was released on 2019-10-08 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is based on a Special Issue of the journal LAND that draws together a collection of 11 diverse articles at the nexus of climate change, landscapes, and livelihoods in rural Africa; all explore the links between livelihood and landscape change, including shifts in farming practices and natural resource use and management. The articles, which are all place-based case studies across nine African countries, cover three not necessarily mutually exclusive thematic areas, namely: smallholder farming livelihoods under new climate risk (five articles); long-term dynamics of livelihoods and landscape change and future trajectories (two articles); and natural resource management and governance under a changing climate, spanning forests, woodlands, and rangelands (four articles). The commonalities, key messages, and research gaps across the 11 articles are presented in a synthesis article. All the case studies pointed to the need for an integrated and in-depth understanding of the multiple drivers of landscape and livelihood change and how these interact with local histories, knowledge systems, cultures, complexities, and lived realities. Moreover, where there are interventions (such as new governance systems, REDD+ or climate smart agriculture), it is critical to interrogate what is required to ensure a fair and equitable distribution of emerging benefits.

Download or read book Contract Law Minimalism written by Jonathan Morgan and published by Cambridge University Press. This book was released on 2013-11-07 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Commercial contract law is in every sense optional given the choice between legal systems and law and arbitration. Its 'doctrines' are in fact virtually all default rules. Contract Law Minimalism advances the thesis that commercial parties prefer a minimalist law that sets out to enforce what they have decided - but does nothing else. The limited capacity of the legal process is the key to this 'minimalist' stance. This book considers evidence that such minimalism is indeed what commercial parties choose to govern their transactions. It critically engages with alternative schools of thought, that call for active regulation of contracts to promote either economic efficiency or the trust and co-operation necessary for 'relational contracting'. The book also necessarily argues against the view that private law should be understood non-instrumentally (whether through promissory morality, corrective justice, taxonomic rationality, or otherwise). It sketches a restatement of English contract law in line with the thesis.

Download or read book Museum microclimates written by Tim Padfield and published by . This book was released on 2007 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Role of the Media in Promoting and Reducing Tobacco Use written by National Cancer Institute and published by Createspace Independent Pub. This book was released on 2012-06-23 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt: The National Institutes of Health Publication 07-6242, The Role of the Media in Promoting and Reducing Tobacco Use, NCI Tobacco Control Monograph 19, (the 19th of the Tobacco Control Monograph series of the National Cancer Institute (NCI) provides a critical, scientific review and synthesis of current evidence regarding the power of the media both to encourage and discourage tobacco use. The work presented is the most current and comprehensive distillation of the scientific literature on media communications in tobacco promotion and tobacco control. The six main parts of this monograph deal with aspects of media communications relevant to tobacco promotion and tobacco control. Part 1, an overview, frames the rationale for the monograph's organization and presents the key issues and conclusions of the research as a whole and of the individual chapters. This section describes media research theories that guided this assessment of the relationship between media and tobacco use, which can be viewed as a multilevel issue ranging from consumer-level advertising and promotion to stakeholder-level marketing aimed toward retailers, policymakers, and others. Part 2 further explores tobacco marketing—the range of media interventions used by the tobacco industry to promote its products, such as brand advertising and promotion, as well as corporate sponsorship and advertising. This section also evaluates the evidence for the influence of tobacco marketing on smoking behavior and discusses regulatory and constitutional issues related to marketing restrictions. Part 3 explores how both the tobacco control community and the tobacco industry have used news and entertainment media to advocate their positions and how such coverage relates to tobacco use and tobacco policy change. The section also appraises evidence of the influence of tobacco use in movies on youth smoking initiation. Part 4 focuses on tobacco control media interventions and the strategies, themes, and communication designs intended to prevent tobacco use or encourage cessation, including opportunities for new media interventions. This section also synthesizes evidence on the effectiveness of mass media campaigns in reducing smoking. Part 5 discusses tobacco industry efforts to diminish media interventions by the tobacco control community and to use the media to oppose state tobacco control ballot initiatives and referenda. Finally, Part 6 examines possible future directions in the use of media to promote or to control tobacco use and summarizes research needs and opportunities. Key lessons from this volume can inform policymakers as well as scientists and practitioners. Most critical from a policy standpoint is the conclusion, supported by strong evidence, that both exposure to tobacco marketing and depictions of tobacco in movies promote smoking initiation. In the United States in 2005—the same year in which 2.7 million American adolescents aged 12 to 17 used cigarettes in the past month1 and 438,000 Americans died prematurely from diseases caused by tobacco use or secondhand smoke exposure2—the tobacco industry spent $13.5 billion (in 2006 dollars) on cigarette advertising and promotion,3 an average of $37 million per day. The tobacco industry continues to succeed in overcoming partial restrictions on tobacco marketing in the United States, and tobacco marketing remains pervasive and effective in promoting tobacco use. Efforts to curb the depiction of tobacco use in movies have increased in recent years, and the evidence reviewed here indicates that progress in this area could be expected to translate into lower rates of youth smoking initiation in the future. Strong evidence indicates that media campaigns can reduce tobacco use. This volume highlights the complexities of assessing the media's influence on tobacco-related attitudes and behavior. A vast range of research is reviewed.~

Download or read book Judicial Review of Public Actions written by Fazal Karim and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reading Law written by Antonin Scalia and published by West Publishing Company. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this groundbreaking book, Scalia and Garner systematically explain all the most important principles of constitutional, statutory, and contractual interpretation in an engaging and informative style with hundreds of illustrations from actual cases. Is a burrito a sandwich? Is a corporation entitled to personal privacy? If you trade a gun for drugs, are you using a gun in a drug transaction? The authors grapple with these and dozens of equally curious questions while explaining the most principled, lucid, and reliable techniques for deriving meaning from authoritative texts. Meanwhile, the book takes up some of the most controversial issues in modern jurisprudence. What, exactly, is textualism? Why is strict construction a bad thing? What is the true doctrine of originalism? And which is more important: the spirit of the law, or the letter? The authors write with a well-argued point of view that is definitive yet nuanced, straightforward yet sophisticated.

Download or read book The Twin Dogs written by Chihiro Inoue and published by Tate Publishing. This book was released on 2021-03 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The twin dogs are very happy, living in their house with their owners and getting up to anything they want. When they aren't arguing over which of them is the oldest, they like to take their family out for walks, drink milk in the mornings, play catch, and get pet whenever they fancy. All of a sudden, everything changed. No milk in the mornings, strangers are taking them for walks, and there's no running or playing catch--what on earth is going on? It appears there's a new member of the household--they must put a stop to this immediately, so they come up with a plan.

Download or read book The Extraordinary Gardener written by Sam Boughton and published by . This book was released on 2020-03-05 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Joe is a boy just like any other, but Joe loves to imagine. Joe lives in a pretty ordinary tower block, in a rather ordinary city. His world is rather grey. However, he spends his time imagining a wonderful world filled with exotic plants and unusual animals. One day Joe decides to plant a seed on his balcony, he waits andwaits but nothing happens! Joe gives up and goes back to his daily life, but one day when he least expects it he spots that the seed has turned into the most beautiful tree. Joe begins caring for the tree and growing lots of other plants on his balcony and soon everyone in the neighbourhood is getting involved. A charming story about the important of nature, teaching us that if we work hard enough our dreams really can come true!