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 Land and Buildings Transaction Tax Tax Rates and Tax Bands Scotland Order 2015 written by Scotland and published by . This book was released on 2015-02-11 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Land and Buildings Transaction Tax (Scotland) Act 2013, s 24 (1), sch. 19, para. 3. Issued: 11.02.2015. Made: -. Laid before the Scottish Parliament: -. Coming into force: 01.04.2015. Effect: None. Territorial extent & classification: S. General. For approval by resolution of the Scottish Parliament
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 The Oxford Handbook of Scottish Politics written by Michael Keating and published by Oxford University Press. This book was released on 2020-08-21 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 Rethinking the Economics of Land and Housing written by Josh Ryan-Collins and published by Bloomsbury Publishing. This book was released on 2017-02-28 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why are house prices in many advanced economies rising faster than incomes? Why isn't land and location taught or seen as important in modern economics? What is the relationship between the financial system and land? In this accessible but provocative guide to the economics of land and housing, the authors reveal how many of the key challenges facing modern economies - including housing crises, financial instability and growing inequalities - are intimately tied to the land economy. Looking at the ways in which discussions of land have been routinely excluded from both housing policy and economic theory, the authors show that in order to tackle these increasingly pressing issues a major rethink by both politicians and economists is required.
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 Rough Guide to Property written by Rough Guides and published by Rough Guides UK. This book was released on 2015-12-03 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Rough Guide to Property ebook in The Rough Guide to Personal Finance series is the essential financial guide to buying and selling a house. It gives the lowdown on buying a property as an investment, types of mortgages, and information on renting our your spare room. Take control of your finances with these handy online guides brought to you by Rough Guides, in partnership with Legal & General. The Rough Guide to Personal Finance series is packed with simple top tips and tools, to help you understand, manage and plan your personal finances with confidence. Authored by financial experts, these independent, reliable guides will help you throughout each stage of your life.
Download or read book Cases and Materials on Constitutional and Administrative Law written by Brian Thompson and published by Oxford University Press. This book was released on 2021-10-14 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cases and Materials on Constitutional and Administrative Law provides an essential collection of key primary and secondary materials with incisive commentary from the authors.
Download or read book Wealthier Fairer Scotland written by Michael Keating and published by Edinburgh University Press. This book was released on 2017-03-08 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ambition of the Scottish Government is to create a wealthier and fairer nation. Following the devolution acts of 1998, 2012 and 2016, it has extensive powers and resources to fulfill its ambition. This interdisciplinary collection of essays asks how it can be achieved, given the range of powers available, economic constraints, institutions and public support. Looking at economic policy, taxation and welfare, it provides a realistic analysis of the opportunities and constraints facing a small, devolved nation. After years of debate on what powers Scotland should have, this book examines how they might be used to shape the country's future.
Download or read book Constitutional Politics and the Territorial Question in Canada and the United Kingdom written by Michael Keating and published by Springer. This book was released on 2017-08-16 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book compares the constitutional politics in Canada and the United Kingdom – two complex, multilevel, plurinational states. While the former is federal and the latter a devolved state, the logic of both systems is similar: to combine unity with diversity. Both are facing similar challenges in a world marked by spatial rescaling, international interdependence and economic and social change. The contributors chart these challenges and the responses of the two countries, covering the meanings of federalism and devolution; the role of the courts; fiscal equalization; welfare; party politics; reform by popular referendum and citizen assemblies; and intergovernmental relations. The book will be of interest to students of federalism and multilevel government, state transformation territorial politics on both sides of the Atlantic.
Download or read book Parliamentary Debates Hansard written by Great Britain. Parliament. House of Commons and published by . This book was released on 2014 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Investors Guide to the United Kingdom 2015 16 written by Jonathan Reuvid and published by Legend Press. This book was released on 2015-10-01 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: In its World Investment Report 2013, the United Nations Conference on Trade and Development (UNCTAD) reconfirmed the UK as the largest recipient of foreign direct investment stock in Europe. The Ernst & Young European Attractiveness Survey 2014 found that the UK is the most attractive location for investors in Europe and ranks fifth globally after China, the US, India and Brazil in foreign investors’ expectations over the next three years. This reflects its enterprise culture, business-friendly employment laws, world-class support services and relatively benign fiscal policies. .
Download or read book Devolution in the UK written by Paul Carmichael and published by Bloomsbury Publishing. This book was released on 2023-09-21 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering the impact of austerity, Brexit, the Scottish Independence Referendum and the collapse of the Northern Ireland Executive, this book discusses how wider national developments shape and are shaped by the process of devolution in Scotland, Wales, Northern Ireland and England, assessing its impact on politics, policy and public administration. Drawing together extensive scholarship on devolution, Devolution in the UK compares the similarities and differences between the different devolved nations, and tackles key questions: - Where did devolution come from, and what does its future look like? - What are the most effective devolution systems, and what are their benefits? - Why does Wales have fewer devolved powers than Scotland and Northern Ireland? - What impact will Brexit have? - Why are national identities, symbols, languages, flags and culture so important? Spanning the introduction of devolution in 1988 to the present, this is essential reading if you are studying devolution, one of the country-specific political systems, or interested in UK politics as a whole.
Download or read book Zurich Tax Handbook 2015 16 written by Gerald Mowles and published by Pearson UK. This book was released on 2015-09-24 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: ‘The Zurich Tax Handbook should be on the bookshelf of every independent financial adviser, as well as many higher rate tax payers.’ Pensions World The Zurich Tax Handbook 2015–16 is your annual authoritative guide to the UK tax system and how it may affect you or your clients. It explains the key aspects of taxation, providing worked examples, checklists, definitions and tax-saving hints. This edition includes full information from the 2014 Autumn Statement, the March 2015 Budget, the July 2015 Budget and the Finance Act 2015. Key features include: A digest at the beginning of the book which summarises the main tax changes for 2015–16 Over 120 key ‘tax notes’ to help save you money Detailed advice on how to reduce tax liabilities for yourself and your clients Comprehensive information on tax allowances and thresholds Guidance on how to complete tax returns on time and without penalties Gerald A. Mowles is the founder of BBL (UK) Services LLP – London. He is a US and UK tax accountant with over two decades of experience in dealing with high net worth individuals and their tax affairs. Tony Foreman is an Associate with BBL. He is a Fellow of the Chartered Institute of Taxation and has specialised in tax planning since 1975.
Download or read book The Scottish Legal System written by Megan Dewart and published by Bloomsbury Publishing. This book was released on 2019-02-19 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: A course on the Scottish legal system is a compulsory part of undergraduate degrees in Scots Law. The Scottish Legal System sets out to present the 'legal system and law of Scotland as a unique and constantly changing human enterprise' and places the Scottish legal system in its broader political and social contexts. This is achieved by covering not only the central aspects of the system, such as the courts and the legal profession, but also the border areas with constitutional law and jurisprudence. This new sixth edition includes new case law on devolution and human rights issues in Scotland. This well established text provides an up-to-date treatment of all significant developments affecting the Scottish legal system.
Download or read book The Battle for Britain written by David Torrance and published by Biteback Publishing. This book was released on 2013-11-12 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: On 18 September 2014, Scots will decide their future: should the country quit the United Kingdom and take control of its own destiny, or should it remain part of what advocates call the most successful political and economic union of modern times? Everyone in the country has a stake in this decision. Now, in this fascinating and insightful new book, David Torrance charts the countdown to the big day, weaving his way through a minefield of claim and counterclaim, and knocking down fictions and fallacies from both Nationalists and Unionists. He plunges into the key questions that have shaped an often-fraught argument, from the future of the pound to the shape of an independent Scottish army. With access to the strategists and opinion-makers on both sides of the political divide, this book goes straight to the heart of the great debate, providing an incisive, authoritative, occasionally trenchant guide to the most dramatic constitutional question of our times - the battle for Britain.
Download or read book Delivering Social Welfare written by Derek Birrell and published by Policy Press. This book was released on 2016-12-14 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the system of social welfare governance and delivery in the United Kingdom faces continued, radical change, this important book argues that this change is so extensive that we should consider it a fundamental transformation or revolution. Assessing twenty years of changes across the whole of the United Kingdom, Derek Birrell and Ann Marie Gray show how a new public governance perspective has replaced the dominance of public management, reflecting the increasingly plural and fragmented nature of public policy implementation. Drawing on examples across a range of policy areas, this comprehensive book unravels the complex ways in which changes in social policy and governance interact in the delivery of social welfare, making it essential reading for welfare researchers, students, and policy makers.
