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 Revenue Scotland and Tax Powers Act 2014 UK written by The Law The Law Library and published by Createspace Independent Publishing Platform. This book was released on 2018-04-21 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Scotland and Tax Powers Act 2014 (UK) The Law Library presents the official text of the Revenue Scotland and Tax Powers Act 2014 (UK). Updated as of March 26, 2018 This book contains: - The complete text of the Revenue Scotland and Tax Powers Act 2014 (UK) - A table of contents with the page number of each section

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 887 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 Introductory Scots Law Third Edition written by Sean Crossan and published by Hodder Gibson. This book was released on 2017-12-18 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new and an updated edition of a core bestselling title. Introductory Scots Law 3rd Edition develops the core knowledge and skills demanded in advanced law classes as part of Higher National courses and university-level business courses containing a strong legal component. Attractively designed, this user friendly textbook offers straightforward and accessible coverage of the key areas of Scots Law and the most recent developments within it The third edition: - Is fully revised to include the most up to date legal developments and case law e.g. developments in constitutional law, equality and diversity and human rights - Places particular emphasis on the practical side of contemporary Scots Law by featuring exemplar legal documents to aid understanding - Contains frequent summary Key Points and in-depth Test Your Knowledge questions/case studies to consolidate learning and comprehensionProvides full answers and a range of invaluable e-resources on the accompanying website, including additional case studies and samples of procedures and paperwork - Is also suitable for introductory law units in other fields (such as professional studies) as well as offering a source of highly accessible reference material for a more general readership.

Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Publishing. This book was released on 2020-10-05 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)

Download or read book The Oxford Handbook of Scottish Politics written by Michael Keating and published by . This book was released on 2020 with total page 767 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Scottish Politics provides a detailed overview of politics in Scotland, looking at areas such as elections and electoral behaviour, public policy, political parties, and Scotland's relationship with the EU and the wider world. The contributors to this volume are some of the leading experts on politics in Scotland.

Download or read book Property Asset Management written by Douglas Scarrett and published by Routledge. This book was released on 2018-05-01 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: Property asset management requires both day-to-day oversight of rental properties and an ability to maximize the potential of the portfolio through forward thinking and practical planning. Successful property managers must be flexible and proactive whilst maintaining a robust knowledge of technical, financial and legal aspects of the leasing system. Property Asset Management is a practical guide to the key principles of successful property management, perfect for both student and practitioner alike. In this book, Douglas Scarrett and Jan Wilcox demonstrate how to successfully manage properties for the varying needs of clients ranging from individual property owners to large international commercial ventures. As well as the basic theory, Property Asset Management discusses the process of active management, the strategic objectives, performance measurement, and the key financial and operational information needed for high quality and comprehensive reporting to clients. This fourth edition has new chapters on corporate real estate and financial management, and has been extensively rewritten to incorporate recent developments in property management. Software screenshots are used to illustrate salient points and readers are provided with a thorough overview of the latest legal aspects of land ownership and tenancy arrangements. With everything you need for successful property asset management, this book both caters for the needs of RICS accredited and business courses and serves as a handy guide for everyday practice.

Download or read book Tax Law State Building and the Constitution written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2020-08-06 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.

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 HC 660 Revising Scotland s Fiscal Framework written by Great Britain. Parliament. House of Commons. Scottish Affairs Committee and published by The Stationery Office. This book was released on 2016 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: The relationship between Scotland and the rest of the United Kingdom is changing. The Smith Commission, set up in the wake of the 2014 referendum on Scottish independence, recommended that further powers be devolved to the Scottish Parliament. The UK Government accepted the Commission's recommendations in full and transposed those powers into legislation in the form of the Scotland Bill 2015. The Bill is currently being considered in the UK Parliament and soon the Scottish Parliament will do the same when it is invited to scrutinise and give its consent to the legislation. However, the Scotland Bill 2015 is only part of the process of further devolution. In order for the tax and spending provisions contained in the Bill to be successfully devolved, the way in which Scotland is funded must change. The fiscal framework for Scotland underpins the devolution settlement. The success of this latest round of devolution will depend to a large extent on the outcome of negotiations over the framework. Both governments have agreed not to comment on the negotiations while they are ongoing but this has led to concerns of a lack of debate over the appropriate degree of risk and incentives that Scotland should face as a result of the new settlement. As we aim to set out in this Report, these questions are fundamental to the whole process.

Download or read book Scotland s Constitution Law and Practice written by Chris Himsworth and published by Bloomsbury Publishing. This book was released on 2021-03-10 with total page 687 pages. Available in PDF, EPUB and Kindle. Book excerpt: A clear, comprehensive account of Scottish constitutional law within its UK and European context. It describes and analyses constitutional arrangements while integrating that analysis with a general background to constitutional law and the UK institutions which have a continuing relevance for the government of Scotland. This highly regarded text considers law-making powers for Scotland, the legislative process at Westminster and at Holyrood, the accountability and scrutiny of government, the independence of the judiciary and the role of the courts in interpreting and adjudicating upon constitutional and administrative law questions. The fourth edition has been fully updated throughout and includes: · An update on the Scottish devolution settlement, including the changes made by the Scotland Act 2016 in the field of social security. · A new chapter covering the Brexit referendum, the withdrawal negotiations between the UK and the EU and Brexit litigation - with a particular focus on Brexit's impact on Scottish constitutional arrangements. · Coverage of new case law since the last edition in the area of judicial review and specifically on devolution.

Download or read book Tiley s Revenue Law written by Glen Loutzenhiser and published by Bloomsbury Publishing. This book was released on 2019-08-22 with total page 1647 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the ninth edition of John Tiley's major text on revenue law, covering the UK tax system, income tax, capital gains tax and inheritance tax, as well as incorporating sections dealing with corporation tax, international and European tax, savings and charities. This new edition is fully revised and updated with the latest case law, statutory and other developments, including Finance Act 2019. The book is designed for law students taking the subject in the final year of their law degree, or for more advanced courses, and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but also to include 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. Copy the URL below to read a 2021 supplement highlighting new developments since the book's publication in 2019: https://www.bloomsbury.com/media/2v1ej5vw/tileys-revenue-law-supplement-2021.pdf

Download or read book Regionalist Parties in Western Europe written by OSCAR MAZZOLENI and published by Routledge. This book was released on 2016-08-25 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regionalist parties matter. Over the past 40 years, they have played an ever-larger role in West European democracies. Because of their relevance and temporal persistence, their achievements have increasingly become visible not only in electoral arena, but also as regards holding office and policy-making. Enhancing our understanding of these different dimensions of success, this book analyses various types of regionalist party success. Beyond conventional perspectives, the focus of this book is also on how the dimensions of success are related to each other, and in particular to what extent electoral and office success – jointly or alternatively – contribute to policy success. Adopting a common theoretical framework and combining the in-depth knowledge of country experts, each chapter explores the evolution and impact of regionalist parties in regional or federal states, that is the UK, Germany, Italy, Spain, Belgium, and Switzerland. This allows for a comprehensive and comparative analysis of one of the main political challenges within West-European democracies.

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 Strengthening Scotland s future written by Great Britain: Scotland Office and published by The Stationery Office. This book was released on 2010-11-30 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper is issued alongside the Scotland Bill (Bill 115, ISBN 9780215557414, and its associated explanatory notes, Bill 115-EN, ISBN 9780215546548) which implements the changes to legislation recommended in the final report of the Commission on Scottish Devolution (chairman Sir Kenneth Calman) - "Serving Scotland better: Scotland and the United Kingdom in the 21st Century" (available at http://www.scotlandoffice.gov.uk/scotlandoffice/files/Calman%20report.pdf). The Commission's central view was that Scotland should be responsible for raising more of its revenue, and the Government proposes a transfer of fiscal power so that the Scottish Parliament will have powers to raise some 35 per cent of its own budget (the current level is 15 per cent). Proposals include: a Scottish income tax to replace part of the UK income tax; the devolution of land tax and landfill tax; the power to create of devolve other taxes to the Scottish Parliament; extensive new borrowing powers; a Scottish cash reserve to manage fluctuations around devolved tax receipts; a seat for Scottish ministers on a new UK-Scottish tax committee. This paper also outlines the Government's response in other policy areas: strengthening relations between Parliaments and Governments; improving the constitutional framework; administration of elections; policing and justice; health and public safety; business, corporate affairs and academic research; environment and rural affairs; social security and welfare reform; charities; the Scottish Government; and technical amendments to the Scotland Act 1998.

Download or read book Essays in Conveyancing and Property Law in Honour of Professor Robert Rennie written by Frankie McCarthy and published by Open Book Publishers. This book was released on 2015-05-11 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: Professor Robert Rennie has been one of the most influential voices in Scots private law over the past thirty years. Highly respected as both an academic and a practitioner, his contribution to the development of property law and practice has been substantial and unique. This volume celebrates his retirement from the Chair of Conveyancing at the University of Glasgow in 2014 with a selection of essays written by his peers and colleagues from the judiciary, academia and legal practice. Each chapter covers a topic of particular interest to Professor Rennie during his career, from the historical development of property law rules through to the latest developments in conveyancing practice and the evolution of the rules of professional negligence. Although primarily Scottish in focus, the contributions will have much of interest to lawyers in any jurisdiction struggling with similar practical problems, particularly those with similar legal roots including the Netherlands and South Africa. As a whole, the collection is highly recommended to students, practitioners and academics.

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: