This highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the latest Finance Act, covering the latest case law and developments in practice.
Companies Act 2014 ushered in significant and wide-ranging changes to Irish company law and all company law practitioners and students in Ireland need to be up to speed with its provisions. Since 2014, there have been many important amendments to the Act. In this new edition, the Companies Act 2014 is updated to reflect the changes brought about by all relevant provisions up to 27 July, 2022. Amending enactments include: · Companies (Corporate Enforcement Authority) Act 2021 · Companies (Rescue Process for Small and Micro Companies) Act 2021 · Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Part 4) (Commencement) Order 2021 · European Union (Central Securities Depositories) (CSD Nominee) Regulations 2021 · European Union (Central Securities Depositories) (CSD Nominee) (Amendment) Regulations 2021 · European Union (Crowdfunding) Regulations 2021 · Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2020 · Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2021 · Companies Act 2014 (Section 12A(1)) (Covid-19) (No. 2) Order 2021 · Companies Act 2014 (Section 12A(1)) (Covid-19) Order 2022 · European Union (Preventive Restructuring) Regulations 2022 This title is included in Bloomsbury Professional's Irish Company and Commercial Law online service.
With a commentary by a leading industry expert, The Busy Practitioner is a practical monthly digest of key developments for the tax practitioner, the general practitioner and the professional practitioner. Split into 3 distinct sections each issue provides you with a brief summary of the latest news items from the world of tax, topical news for the general practitioner and the month's essential reading for the tax professional. Annual subscription.
Now in its thirtieth edition, this indispensable guide to capital taxes provides the reader with fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. All changes brought about by Finance Act 2021, Finance (Covid-19 and Miscellaneous Provisions) Act 2021 and Finance (Local Property Tax) (Amendment) Act 2021 are incorporated into the text. All relevant information issued by the Revenue Commissioners is also referenced. Each of the three sections of the book takes a different area of tax and runs through each Act and SI that is relevant to it. The legislation is accompanied by notes which set out definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law. This title is included in Bloomsbury Professional's Irish Tax online service.
Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.
This down-to-earth book offers practical marketing solutions for reaching students, faculty, and administration in community college and university libraries, based on real-world examples of team-based communication and practice. In an age in which federal funding for libraries is being cut, libraries of every size and type must prove their value. Practical Marketing for the Academic Library offers academic librarians approachable methods for marketing to students, faculty, and administration, and it also inspires them to attempt new structures for marketing initiatives, including encouraging existing staff to form teams with wide ranges of skills. Librarians from all academic libraries, including at community colleges, can incorporate these ideas even when budgets are tight and staff is limited. While there are many books on library marketing, few specifically cover the diversity within academic institutions and the student body as well as how to target marketing to faculty and administrations. Villamor and Shotick approach library marketing from diverse perspectives and teach readers how to increase student engagement, assess library programs, and connect library marketing to the goals of the overall institution.
Adopting a practical approach, and with a unique transaction-based structure and special features such as pro forma elections and checklists, this book guides you through the practical realities of a claim, rather than just presenting the bare facts of statute and case law. Legislation is comprehensively covered, but with the emphasis on interpretation and explanation, rather than mere repetition of the wording of statute. Written in plain English, and packed with examples and user-friendly commentaries, the content and advice contained within Capital Allowances: Transactions and Planning 2019/20 has been comprehensively updated to cover the key developments in this area as announced in the Finance (No. 3) Bill 2017-19, these include: New Structures and Buildings Allowance (SBA) Annual investment allowance (AIA) increase to £1 million Abolition of some environmental enhanced capital allowances Reduction in the special rate of plant and machinery allowances New case law, including SSE Generation Limited v HMRC [2018] UKFTT 416 (TC) and Glais House Care Ltd v Commissioners for HM Revenue and Customs [2019] UKFTT 59 (TC) This print edition also consolidates changes made via the previous two years' online updates, including restructuring of historical content and updated commentary. This book is essential reading for anyone incurring capital expenditure on property and looking to maximise capital allowances and related tax-related reliefs on a wide range of commercial transactions.
Longlisted for the 2022 Inner Temple New Authors Award “an impressive book... a pleasurable and, at times, compelling read... an ambitious project, but...skilfully realised” The Honourable Mr Justice Hayden, Vice President of the Court of Protection, in the Foreword to the book Forced Marriage Law and Practice is a comprehensive and practical treatment of the law and practice in this field, incorporating criminal, family and Court of Protection elements. It provides an awareness of what remedies may be available, how they may be obtained, and how best to defend an application or prosecution. The book is divided into five parts which look at: - The definition of forced marriage, setting out the law and types of forced marriage in seven sections: prevention; punishment; remedies following a forced marriage; forced marriage and human rights; honour-based forced marriage; forced marriage involving vulnerable individuals and those lacking capacity; and organised exploitation and marriage for immigration purposes. - The law and procedure in the family jurisdiction, including both matrimonial and protective remedies - The procedure and relevant law for bringing and defending forced marriage related prosecutions in the criminal jurisdiction - The law, procedure and relevance of Court of Protection proceedings - Matters of best practice Forced Marriage Law and Practice helps the reader to access the relevant law, and includes summaries of applicable law (both international and domestic), all in one text, facilitating a holistic approach to cases of forced marriage. This is an essential title for family, crime and Court of Protection practitioners, as well as for other legal advisers and representatives, CPS lawyers, local authorities, human rights organisations, charities, students and academics.
The second book in Sarah J. Maas's sexy, groundbreaking, #1 New York Times bestselling Crescent City series! Bryce Quinlan and Hunt Athalar are trying to get back to normal-they may have saved Crescent City, but with so much upheaval in their lives lately, they mostly want a chance to relax. Slow down. Figure out what the future holds. The Asteri have kept their word so far, leaving Bryce and Hunt alone. But with the rebels chipping away at the Asteri's power, the threat the rulers pose is growing. As Bryce, Hunt, and their friends get pulled into the rebels' plans, the choice becomes clear: stay silent while others are oppressed, or fight for what's right. And they've never been very good at staying silent. In this sexy, action-packed sequel to the #1 bestseller House of Earth and Blood, Sarah J. Maas weaves a captivating story of a world about to explode-and the people who will do anything to save it.
The latest edition of the bestselling guide to all you need to know about how to get published, is packed full of advice, inspiration and practical information. The Writers' & Artists' Yearbook has been guiding writers and illustrators on the best way to present their work, how to navigate the world of publishing and ways to improve their chances of success, for over 110 years. It is equally relevant for writers of novels and non-fiction, poems and scripts and for those writing for children, YA and adults and covers works in print, digital and audio formats. If you want to find a literary or illustration agent or publisher, would like to self-publish or crowdfund your creative idea then this Yearbook will help you. As well as sections on publishers and agents, newspapers and magazines, illustration and photography, theatre and screen, there is a wealth of detail on the legal and financial aspects of being a writer or illustrator. New articles for 2022: Peter James Becoming a bestselling author: my writing story Femi Kayode Shelf space: a debut writer's journey to claim his place Sam Missingham Building your author brand Jonathan Myerson Audio dramatist or novelist? Ed Needham Setting up and editing a new magazine Ingrid Persaud The winning touch: the impact of winning an award Cathy Rentzenbrink Reading as a writer Sallyanne Sweeney What a debut novelist should expect from an agent David Wightman Getting books to market: how books are sold Jonathan and Louise Ford Managing your finances: a guide for writers
