Tolley's Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act(s) 2017 is expertly covered by Tolley's tax team. The reader's understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon's Taxes.With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley's Handbook is the imperative reliable guide to the legislation. Tolley's Yellow Tax Handbook 2017-18 comprehensively covers the up-to-date legislation relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax, inheritance tax and other direct taxes such as ATED and diverted profits tax. The consolidated legislation is extensively annotated by our technical team with cross-references to commentary, tax cases and HMRC guidance to give you the answers you need quickly and easily. * Includes statutes and statutory instruments; extra-statutory concessions and statements of practice, cross-references, definitions, additional helpful material such as HMRC Briefs and cross-references to the HMRC Internal Guidance Manuals, and numbered footnotes explaining amendments to the legislation.* Covers the Revenue Scotland administrative powers and Scottish tribunals structure, including provisions for the devolution and collection of taxes in Scotland* Endorsed by the Chartered Institute of Taxation * Approved for use during CIOT and ATT examinations * Published in five volumes * Included as part of the Tolley's Yellow & Orange Tax Reference Set 2017-18 Endorsed by the CIOT, these authoritative volumes are the definitive guide to UK tax legislation.
Opinion Writing and Case Preparation equips trainee barristers with the tools and techniques they need to identify, analyse, and present convincing legal arguments, and gives a thorough grounding in the skill of writing opinions. With its systematic approach to legal research and fact management, the manual provides trainee barristers with an efficient and reliable method for preparing a client's case. The fundamental qualities of effective writing are also clearly identified and explained, helping you develop this essential skill. Particular care is taken to guide you through the appropriate ways of writing opinions in a variety of contexts.
This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations. The book is intended to benefit accountants, lawyers, economists, financial managers and government officials by explaining practical corporate finance international tax issues. These issues include: examples of country tax regimes; corporate finance including issuing shares; debt instruments; bank loans; investment banking activities; and alternative finance such as crowdfunding; microfinance and alternative energy funding; and international tax issues relating to interest and dividend flows; capital gains; and foreign tax credits. The book reviews related topics, including: mergers and acquisitions funding; asset and project finance; securitisation; derivatives; hybrid securities and entities; Islamic financing; bank capital structures; group treasury companies; debt restructuring; and transfer pricing issues. The book is based on Corporate Finance and International Taxation courses presented by the author in London, Paris, Zurich, Lugano, Rio de Janeiro, Mexico City, Hong Kong and Singapore.
With this new edition of Tolley's Guide to Employee Share Schemes you can be sure you're giving the best, up-to-date guidance on implementing employee share schemes which will save money for your client.The new edition of this title evaluates the range of employee share schemes available, looking at their processes, the statutory and regulatory requirements, HMRC's interpretation of share scheme issues and most importantly the tax benefits associated with the various schemes. You can rely on the detailed and expert guidance contained in this title to ensure you choose the most effective and tax efficient employee share scheme. This indispensable guide is written in a clear, practical style and includes worked examples and case studies throughout.
Dive into the history of Miss Mary Bobo’s Boarding House and enjoy a celebration of traditional southern recipes with her delectable dishes that made her an American legend. Shortly before noon, about sixty guests gather on the front porch and lawn of Miss Mary Bobo's Boarding House in Lynchburg, Tennessee for a mid-day dinner. Each table is cared for by a Lynchburg hostess, a lady from the town who sees to it that the bowls and platters are kept full, that everyone meets each other at the table, that the conversation is always flowing, and that everyone has a grand time. The dinner bell is rung and as each name is called, diners follow their hostess to the dining table. Now you can give your guests the same delicious southern dishes served at Miss Mary Bobo's Boarding House. None are difficult to cook, but all are best when prepared by caring hands and served with friendship, a recipe that all boarding houses have found to be foolproof! In Miss Mary Bobo’s Boarding House Cookbook, you’ll discover delicious dishes including… Unforgettable Ham Balls, Miz Bobo’s Cabbage Relish, Miss Mary’s Famous Chicken and Pastry, Moore County Mushroom Soup and more Miss Mary Bobo’s Boarding House Cookbook is the perfect collection of recipes to entertain guests, bring family and friends together, and of course, enjoy some good old-fashioned Southern cooking.
Based on twenty years of research in formerly secret archives, this book reveals for the first time the full significance of War Plan Orange—the U.S. Navy's strategy to defeat Japan, formulated over the forty years prior to World War II.
The gripping history of electricity and how the fateful collision of Thomas Edison, Nikola Tesla, and George Westinghouse left the world utterly transformed. In the final decades of the nineteenth century, three brilliant and visionary titans of America’s Gilded Age—Thomas Edison, Nikola Tesla, and George Westinghouse—battled bitterly as each vied to create a vast and powerful electrical empire. In Empires of Light, historian Jill Jonnes portrays this extraordinary trio and their riveting and ruthless world of cutting-edge science, invention, intrigue, money, death, and hard-eyed Wall Street millionaires. At the heart of the story are Thomas Alva Edison, the nation’s most famous and folksy inventor, creator of the incandescent light bulb and mastermind of the world’s first direct current electrical light networks; the Serbian wizard of invention Nikola Tesla, elegant, highly eccentric, a dreamer who revolutionized the generation and delivery of electricity; and the charismatic George Westinghouse, Pittsburgh inventor and tough corporate entrepreneur, an industrial idealist who in the era of gaslight imagined a world powered by cheap and plentiful electricity and worked heart and soul to create it. Edison struggled to introduce his radical new direct current (DC) technology into the hurly-burly of New York City as Tesla and Westinghouse challenged his dominance with their alternating current (AC), thus setting the stage for one of the eeriest feuds in American corporate history, the War of the Electric Currents. The battlegrounds: Wall Street, the 1893 Chicago World’s Fair, Niagara Falls, and, finally, the death chamber—Jonnes takes us on the tense walk down a prison hallway and into the sunlit room where William Kemmler, convicted ax murderer, became the first man to die in the electric chair.
Simon Mort provides practical guidance on such topics as:- deciding the format- structuring a report- stylistic pitfalls and how to avoid them- making the most of illustrations- ensuring a consistent layout.The theme throughout is fitness for purpose, and the text is enriched by a wide variety of examples drawn from business, industry and government. Simon Mort's book is an indispensable reference work for managers, civil servants, local government officers, consultants and professionals of every kind.