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 749 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 Sexual Logics of Neoliberalism in Britain written by Aura Lehtonen and published by Taylor & Francis. This book was released on 2022-12-30 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the relationship between sexuality and politics in Britain’s recent political past, in the decade preceding the Covid-19 pandemic, and asks what sexual meanings and logics are embedded in the dominant political discourses and policies of this time. A discursive framing of ‘exceptionality’ has commonly attached to the politics of austerity, crisis and neoliberalisation that have characterised the 2010s in Britain, with many noting the depoliticising effects of such a crisis politics. The book’s four case studies each investigate a binary concept that has played a key role in these limited and limiting discourses: the stable family/troubled family; deserving/undeserving; public/private and material/cultural. Deploying an expansive notion of sexuality, these binaries are examined by analysing a range of cultural and political texts in which they are reproduced, from policy and legal documents to popular films and TV series. This empirically informed and theoretically innovative analysis makes an important contribution to understandings of sexuality, identity and inequalities, as well as of crisis and neoliberalism. It will be of interest to scholars and students in gender and sexuality studies, cultural studies, sociology, politics and social policy.
Download or read book Transportation Energy Data Book written by and published by . This book was released on 2005 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Biology of Chameleons written by Krystal A. Tolley and published by Univ of California Press. This book was released on 2013-11-16 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.
Download or read book Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 written by OECD and published by OECD Publishing. This book was released on 2013-01-28 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place.
Download or read book Valuing Intellectual Capital written by Gio Wiederhold and published by Springer Science & Business Media. This book was released on 2013-08-13 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations. Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.
Download or read book Tolley s Tax Data 2013 14 written by Kevin Walton (Engineer) and published by . This book was released on 2013-09-18 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Finance Act edition of this popular reference work is updated to take account of all the tax changes between the Budget and the Finance Act. Updated commentary from esteemed experts incorporates all the changes arising from the Budget and any further developments post-Finance Act. HMRC exchange rates are included in the new edition as well as updated RPI and indexation allowance values.
Download or read book Carving Angels written by Diane Louise Stringam Tolley and published by Cedar Fort. This book was released on 2011 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: Once Santa's chief wood carver, Papa Adam nearly gave up on life when he lost his sight, but his five-year-old granddaughter Amy's request for a carving restores his confidence and leads them to building a new sleigh for Santa.
Download or read book Cooking with Jack written by Lynne Tolley and published by Gibbs Smith. This book was released on 2006 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recipes from the Jack Daniel's Distillery
Download or read book The Trolley Problem or Would You Throw the Fat Guy Off the Bridge written by Thomas Cathcart and published by Workman Publishing. This book was released on 2013-09-10 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: Framing the discussion as a crime tried in the court of public opinion, presents a lighthearted examination of the trolley problem--one of the most famous thought experiments in modern philosophy.
Download or read book Kris Kringle s Magic written by Diane Stringam Tolley and published by Sweetwater Books. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the help of the elves, Kris Kringle and his wife, Rebecca, deliver toys to all the children in the world on Christmas Eve.
Download or read book Simon s Taxes written by John Allsebrook Simon Simon (1st viscount) and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Herbs written by Emelie Tolley and published by Clarkson Potter. This book was released on 1985 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first glorious full-color life-style book about gardening, decorating, and cooking with herbs.More than 450 full-color illustrations and 25 black-and-white illustrations.
Download or read book Jack Daniel s Spirit of Tennessee Cookbook written by Lynne Tolley and published by Nelsonword Publishing Group. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rich tradition of country cooking, the distinctive taste of Jack Daniel's Tennessee Whiskey, and the heritage of rural America are all elegantly captured in Jack Daniel's The Spirit of Tennessee Cookbook. Included are more than 350 recipes, stunning full-color photographs, and stories of the people, places, and traditions of Middle Tennessee.
Download or read book Gifts from the Herb Garden written by Emelie Tolley and published by Clarkson Potter. This book was released on 1991 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: As visually appealing as it is practical,Gifts from the Herb Gardensuggests innovative and delightful uses for both fresh and dried herbs, from bountiful wreaths and graceful garlands to personal fragrances. There's even a special section on herbs for the holidays.Full-color photographs.
Download or read book Aircraft Communications and Navigation Systems written by David Wyatt and published by Routledge. This book was released on 2013-07-04 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: Butterworth-Heinemann’s Aircraft Engineering Principles and Practice Series provides students, apprentices and practicing aerospace professionals with the definitive resources to advance their aircraft engineering maintenance studies and career. This book provides an introduction to the principles of communications and navigation systems. It is written for anyone pursuing a career in aircraft maintenance engineering or a related aerospace engineering discipline, and in particular will be suitable for those studying for licensed aircraft maintenance engineer status. The book systematically addresses the relevant sections (ATA chapters 23/34) of modules 11 and 13 of part-66 of the EASA syllabus. It is ideal for anyone studying as part of an EASA and FAR-147 approved course in aerospace engineering.
Download or read book The Trolley Problem Mysteries written by Frances Myrna Kamm and published by Oxford University Press. This book was released on 2016 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: A rigorous treatment of a thought experiment that has become notorious within and outside of philosophy - The Trolley Problem - by one of the most influential moral philosophers alive today Suppose you can stop a trolley from killing five people, but only by turning it onto a side track where it will kill one. May you turn the trolley? What if the only way to rescue the five is to topple a bystander in front of the trolley so that his body stops it but he dies? May you use a device to stop the trolley that will kill a bystander as a side effect? The "Trolley Problem" challenges us to explain and justify our different intuitive judgments about these and related cases and has spawned a huge literature. F.M. Kamm's 2013 Tanner Lectures present some of her views on this notorious moral conundrum. After providing a brief history of changing views of what the problem is about and attempts to solve it, she focuses on two prominent issues: Does who turns the trolley and how the harm is shifted affect the moral permissibility of acting? The answers to these questions lead to general proposals about when we may and may not harm some to help others. Three distinguished philosophers - Judith Jarvis Thomson (one of the originators of the trolley problem), Thomas Hurka, and Shelly Kagan - then comment on Kamm's proposals. She responds to each comment at length, providing an exceptionally rich elaboration and defense of her views. The Trolley Problem Mysteries is an invaluable resource not only to philosophers concerned about the Trolley Problem, but to anyone worried about how we ought to act when we can lessen harm to some by harming others and how we can reach a decision about the question.
