Download or read book Tax Planning 2013 14 written by Mark McLaughlin and published by A&C Black. This book was released on 2013-08-20 with total page 1009 pages. Available in PDF, EPUB and Kindle. Book excerpt: New planning strategies and tax saving opportunitiesTax Planning 2013/14 covers the many situations and tax planning opportunities that practitioners encounter everyday when dealing with their clients' tax affairs.Written by some of the UK's leading tax specialists and experienced authors, this book clearly and concisely explains key tax planning ideas and concepts and is fully updated to the latest Finance Act.This book is full of easily implementable technical suggestions and advice. It outlines the planning opportunities and potential pitfalls concerning specific transactions and circumstances and demonstrates how to successfully organise and structure the finances of individuals, trusts, and unincorporated businesses and companies. Practical and user-friendly, it contains worked examples throughout, and the short paragraphs and bullet-point style will help you to locate the information you need quickly and efficiently.Contributors include tax experts Jennifer Adams, John Baldry, David Brookes, Rebecca Cave, George Duncan, Toby Harris, Robert Maas, Partha Ray and Alec Ure.This tax planning title concentrates on key areas of tax planning which are of greater relevance to the tax practitioner on a day-to-day basis.Previous ISBN: 9781847669704

Download or read book Employment Law and Pensions written by David Pollard and published by Bloomsbury Publishing. This book was released on 2023-07-13 with total page 799 pages. Available in PDF, EPUB and Kindle. Book excerpt: Save time with the only dedicated text on the market that deals with the intersection of pension and employment law issues. Alongside a comprehensive overview of pensions provision in the UK, this title is organised into seven parts to guide you through the distinct issues concerning these intersecting disciplines. These include the obligations of employers, unlawful discrimination, employment contracts, employers' powers and consultation, TUPE and the cessation of employment. The Second Edition has been fully updated to include: - New cases across all seven parts of the work, assessing their impact on practice and procedure, including Walker v Innospec in the Supreme Court and IBM v Dalgeish and Bradbury v BBC in the Court of Appeal - New chapters covering: - disability discrimination and pensions - the definition of pensionable pay in a pension trust - Braganza duties on employers - whether TUPE transfers third party obligations - The impact of Brexit on pensions provision in the UK This title is included in Bloomsbury Professional's Employment Law and Pensions Law online services.

Download or read book Parliamentary Debates Hansard written by Great Britain. Parliament. House of Commons and published by . This book was released on 2013 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Pensions on Divorce written by Fiona Hay and published by . This book was released on 2013-09-20 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition explains in an accessible fashion one of the most technical and pitfall-strewn areas of family law practice. It looks at the law and procedure relating to the redistribution of pension rights on divorce, covering the different types of pensions, the powers and procedures of the court, the acturaial issues involved, and how to deal with the many different situations that can arise.

Download or read book Pensions in the Middle East and North Africa written by Edward Whitehouse and published by World Bank Publications. This book was released on 2005-01-01 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first comprehensive assessment of pension systems in the Middle East and North Africa. While other regions—Central Asia, Eastern Europe, and Latin America, in particular—have been actively introducing reforms to their pension systems, Middle East and North African countries have lagged behind. This is explained, in part, by the common belief that, because demographics remain favorable—the countries are young and the labor force is expanding rapidly—financial problems are far in the future; as a result, pension reform does not have to be a priority in the broader policy agenda.However, the authors show that aging is not the only factor behind a financial crisis; the problem is the generosity of the current schemes. Moreover, badly designed benefit formulas and eligibility conditions introduce unnecessary economic distortions and make the systems vulnerable to adverse distributional transfers. The book does not present a general model that could solve the problems of all pension systems in Middle East and North Africa countries. Instead the authors focus on outlining a framework for guiding discussions on pension reform and making objective policy choices.This assessment will be useful for policy makers and government officials involved in pension reform in the Middle East and North Africa region.

Download or read book Financing Metropolitan Governments in Developing Countries written by Roy W. Bahl and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines that pull the national economy” turn out to be fairly accurate. But the same advantages of metropolitan areas that draw investment also draw migrants who need jobs and housing, lead to demands for better infrastructure and social services, and result in increased congestion, environmental harm, and social problems. The challenges for metropolitan public finance are to capture a share of the economic growth to adequately finance new and growing expenditures and to organize governance so that services can be delivered in a cost-effective way, giving the local population a voice in fiscal decision making. At the same time, care must be taken to avoid overregulation and overtaxation, which will hamper the now quite mobile economic engine of private investment and entrepreneurial initiative. Metropolitan planning has become a reality in most large urban areas, even though the planning agencies are often ineffective in moving things forward and in linking their plans with the fiscal and financial realities of metropolitan government. A growing number of success stories in metropolitan finance and management, together with accumulated experience and proper efforts and support, could be extended to a broader array of forward-looking programs to address the growing public service needs of metropolitan-area populations. Nevertheless, sweeping metropolitan-area fiscal reforms have been few and far between; the urban policy reform agenda is still a long one; and there is a reasonable prospect that closing the gaps between what we know how to do and what is actually being done will continue to be difficult and slow. This book identifies the most important issues in metropolitan governance and finance in developing countries, describes the practice, explores the gap between practice and what theory suggests should be done, and lays out the reform paths that might be considered. Part of the solution will rest in rethinking expenditure assignments and instruments of finance. The “right” approach also will depend on the flexibility of political leaders to relinquish some control in order to find a better solution to the metropolitan finance problem.

Download or read book Report of the Commission on Pensions written by New York (State). State Commission on Pensions and published by . This book was released on 1920 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Alternative Investment Fund Managers Directive written by Dirk A. Zetzsche and published by Kluwer Law International B.V.. This book was released on 2015-09-14 with total page 907 pages. Available in PDF, EPUB and Kindle. Book excerpt: Apart from MiFID, the Alternative Investment Fund Managers Directive (AIFMD) may be the most important European asset management regulation of the early twenty-first century. In this in-depth analytical and critical discussion of the content and system of the directive, thirty-eight contributing authors – academics, lawyers, consultants, fund supervisors, and fund industry experts – examine the AIFMD from every angle. They cover structure, regulatory history, scope, appointment and authorization of the manager, the requirements for depositaries and prime brokers, rules on delegation, reporting requirements, transitional provisions, and the objectives stipulated in the recitals and other official documents. The challenging implications and contexts they examine include the following: – connection with systemic risk and the financial crisis; - nexus with insurance for negligent conduct; - connection with corporate governance doctrine; - risk management; - transparency; - the cross-border dimension; - liability for lost assets; - impact on alternative investment strategies, and - the nexus with the European Regulation on Long-Term Investment Funds (ELTIFR). Nine country reports, representing most of Europe’s financial centres and fund markets add a national perspective to the discussion of the European regulation. These chapters deal with the potential interactions among the AIFMD and the relevant laws and regulations of Austria, France, Germany, Italy, Luxembourg, Liechtenstein, The Netherlands, Malta and the United Kingdom. The second edition of the book continues to deliver not only the much-needed discussion of the inconsistencies and difficulties when applying the directive, but also provides guidance and potential solutions to the problems it raises. The second edition considers all new developments in the field of alternative investment funds, their managers, depositaries, and prime brokers, including, but not limited to, statements by the European Securities and Markets Authority (ESMA) and national competent authorities on the interpretation of the AIFMD, as well as new European regulation, in particular the PRIIPS Regulation, the ELTIF Regulation, the Regulation on European Venture Capital Funds (EuVeCaR), the Regulation on European Social Entrepreneurship Funds (EUSEFR), MiFID II, and UCITS V. The book will be warmly welcomed by investors and their counsel, fund managers, depositaries, asset managers, administrators, as well as regulators and academics in the field.

Download or read book Taxes Management Act 1970 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 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes Management Act 1970 (UK) The Law Library presents the official text of the Taxes Management Act 1970 (UK). Updated as of March 26, 2018 This book contains: - The complete text of the Taxes Management Act 1970 (UK) - A table of contents with the page number of each section

Download or read book The Employment and Support Allowance Regulations 2013 written by Great Britain and published by . This book was released on 2012-12-10 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Welfare Reform Act 2007, ss. 2 (1) (a) (c) (4) (a) (c), 3 (1) (c) (2) (b) (d) (3), 8 (1) to (3) (4) (a) (b) (5) (6), 9 (1) to (3) (4) (a) (b), 11A (5), 11B (2) (3), 11D (2) (d), 11E (1), 11H (5) (6), 11J (3) (4) (8), 17 (1) (2) (3) (a) (b), 18 (1) (2) (4), 20 (2) to (7), 24 (1) (2) (b) (3), 25 (2) to (5), sch. 1, paras 1 (3) (4), 3 (2), 4 (1) (a) (c) (3) (4), sch. 2, paras 1 to 4A, 5, 6, 9, 10 & Social Security Administration Act 1992, ss. 5 (1A), 189 (4) to (6), 191 & Social Security Act 1998, s. 21 (1) (a) & Welfare Reform Act 2012, sch. 5, paras 2 (3), 3. Issued: 10.12.2012. Made: -. Laid: -. Coming into force: 29.04.2013. Effect: None. Territorial extent & classification: E/W/S. For approval by resolution of each House of Parliament

Download or read book The Occupational Pension Schemes Consequential and Miscellaneous Amendments Regulations Northern Ireland 2015 written by Northern Ireland and published by . This book was released on 2015-03-18 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Pension Protection Fund and Occupational and Personal Pension Schemes Miscellaneous Amendments Regulations 2016 written by Great Britain and published by . This book was released on 2016-03-10 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enabling power: Pension Schemes Act 1993, ss. 113 (1) (3), 181 (1), 182 (2) (3) & Pensions Act 1995, ss. 74 (2) (3) (e), 91 (5) (c) (iii), 124 (1), 174 (2) (3) & Pensions Act 2004, ss. 122 (5), 129 (1) (b) (1A) (b) (3), 130 (5) (b), 135 (4), 138 (9B), 170 (2), 315 (2) (4) (5), 318 (1), sch. 7, paras. 24 (1) (2), 25 (1), 33 & Pension Schemes Act 2015, s. 83. Issued: 10.03.2016. Made: 03.03.2016. Laid: 07.03.2016. Coming into force: 06.04.2016. Effect: S.I. 1996/3126; 1997/785; 2005/590, 670; 2006/580; 2013/2734 amended. Territorial extent & classification: E/W/S. General