Bloomsbury's The Companies Act, 2013 and Rules

Bloomsbury's The Companies Act, 2013 and Rules

Author: Bloomsbury Professional India

Publisher: Bloomsbury Publishing

Published: 2021-09-20

Total Pages: 1500

ISBN-13: 9354353762

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Specification of Definitions Details Rules, 2014 Restriction on number of layers Rules, 2017 Incorporation Rules, 2014 Prospectus and Allotment of Securities Rules, 2014 Issue of Global Depository Receipts Rules, 2014 Share Capital and Debentures Rules, 2014 NCLT (Procedure for Reduction of Share Capital of Company) Rules, 2016 Acceptance of Deposits Rules, 2014 Registration of Charges Rules, 2014 Management and Administration Rules, 2014 Significant Beneficial Owners Rules, 2018 Declaration and Payment of Dividend Rules, 2014 IEPFA (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers Rules, 2016 IEPFA (Accounting, Audit, Transfer and Refund) Rules, 2016 IEPFA (Form of Annual Statement of Accounts) Rules, 2018 IEPFA (Form and Time of Preparation of Annual Report) Rules, 2016 Accounts Rules, 2014 National Financial Reporting Authority Rules, 2018 NFRA (Meeting for Transaction of Business) Rules, 2019 Corporate Social Responsibility Policy Rules, 2014 Indian Accounting Standards Rules, 2015 Filing of Documents and Forms in Extensible Business Reporting Language Rules, 2015 Audit and Auditors Rules, 2014 Cost Records and Audit Rules, 2014 Auditor's Report Order, 2016 Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 Appointment and Qualification of Directors Rules, 2014 Creation and Maintenance of databank of Independent Directors Rules, 2019 Meetings of Board and its Powers Rules, 2014 Appointment and Remuneration of Managerial Personnel Rules, 2014 Inspection, Investigation and Inquiry Rules, 2014 Arrests in connection with Investigation by Serious Fraud Investigation Office Rules, 2017 Compromises, Arrangements and Amalgamations Rules, 2016 Registered Valuers and Valuation Rules, 2017 Removal of Names of Companies from the Register of Companies Rules, 2016 Winding Up Rules, 2020 Authorised to Register Rules, 2014 Registration of Foreign Companies Rules, 2014 Registration Offices and Fees Rules, 2014 Nidhi Rules, 2014 National Company Law Tribunal Rules, 2016 National Company Law Appellate Tribunal Rules, 2016 Transfer of Pending Proceedings Rules, 2016 Mediation and Conciliation Rules, 2016 Adjudication of Penalties Rules, 2014 Miscellaneous Rules, 2014 MCA Circulars and Orders Secretarial Standard 1 on Meetings of the Board of Directors Secretarial Standard 2 on Meetings of the Board of Directors Secretarial Standard 3 on Dividend SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015


Bloomsbury Professional Law Insight - Cryptocurrency in Matrimonial Finance

Bloomsbury Professional Law Insight - Cryptocurrency in Matrimonial Finance

Author: Dean Armstrong KC

Publisher: Bloomsbury Publishing

Published: 2022-10-07

Total Pages: 177

ISBN-13: 1526521423

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This book explores the specialist area of cryptocurrency in the context of matrimonial finance proceedings. The work is split into two parts. The first part provides a comprehensive primer on cryptocurrency and blockchain technology. It explains what cryptocurrencies are, how they are held by their owners, and how blockchain technology works. This part also considers the legal status and current regulatory treatment of cryptocurrency in England and Wales. The second part provides an overview of financial remedies and the distributive principles applied by the Family Court in matrimonial finance cases. It analyses the current case law on cryptocurrencies as a variety of 'property', before exploring issues that practitioners may face when encountering crypto-assets in litigation. This includes the challenges of valuing, tracing, and freezing cryptocurrency, as well as disclosure considerations. The work includes an overview of the principles relating to 'self-help' disclosure and associated criminal offences pursuant to the Computer Misuse Act 1990 and the Data Protection Act 2018. It also contains a summary of HMRC's current guidance on the taxation of crypto-assets for individuals. This title is included in Bloomsbury Professional's Family Law and Cyber Law online services.


Research and Development Tax Reliefs

Research and Development Tax Reliefs

Author: Maria Kitt

Publisher: Bloomsbury Professional

Published: 2018-07-27

Total Pages: 384

ISBN-13: 9781526507273

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Is your company making the most of R&D tax relief incentives? UK R&D tax reliefs are at their highest ever level following the Finance Act 2018 changes. This book provides an up-to-date guide to claiming UK R&D tax reliefs effectively. The government's initiative to encourage innovation and inward investment in research and development gives the incentives new permanence and importance, as the reliefs embrace all types of business irrespective of size. Research and Development Tax Reliefs, Third Edition contains an insightful analysis of these important and complex corporation tax incentives for innovative companies. It provides complete, easy to follow guidance on the legislation, HMRC interpretations and recent tax case law in one convenient place. The author is an expert in the field. As the UK 'Brexit' deepens, many important EU research programmes have received government commitment to their continuity. Many sectors now reach to global marketplaces, and the international context of the UK's R&D relief programme is fully explored. Providing expert guidance on global tax incentive frameworks, and international comparisons, the book provides an insight into the incentive frameworks in which the UK will find itself. Other key updates: - Coverage of the key changes to the Research and Development Tax Code introduced in Finance Act 2018 - Guidance on the latest HMRC interpretations affecting R&D tax reliefs and commentary upon the latest tax case decisions impacting R&D incentives - Up to the minute case studies taken from a broad range of industries and 'live' scenarios - Worked examples of both SME and RDEC reliefs and the special situations affecting these - Check lists of eligible R&D cost sources and HMRC record-keeping requirements - Updated summaries of the new Patent Box and Creative Sector Reliefs - State Aid: Rarely far from the news with the important Apple and Amazon decisions, EU State Aid regulations underline the R&D relief framework. The book provides simplistic guidance on defining the SME and the impact of multi-faceted tax legislation. - Grant and direct funding – the book provides a 2018 'round-up' of funding programmes for innovative businesses and how to access these.


Principles of International Taxation

Principles of International Taxation

Author: Lynne Oats

Publisher: Bloomsbury Publishing

Published: 2021-09-30

Total Pages: 709

ISBN-13: 1526519577

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The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.


HMRC Investigations Handbook 2018/19

HMRC Investigations Handbook 2018/19

Author:

Publisher: Bloomsbury Professional

Published: 2018-11-29

Total Pages: 1224

ISBN-13: 9781526506245

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HMRC Investigations Handbook 2018/19 provides essential guidance on all aspects of HMRC's investigative work – special civil investigations, criminal prosecutions, self-assessment enquiries, VAT and customs visits, penalties and appeals. The practical advice covers how to prepare for interviews with HMRC, revenue information powers, tax appeals and settlement negotiations, plus vital information on the relationship between tax evasion and money laundering. Of all the areas of tax law in the UK, the one that is arguably changing with the greatest frequency is that dealing with tax administration and compliance, and this book helps practitioners to keep up-to-date. Written by a veritable 'who's who' of practitioners specialising in this area, the book is structured to follow the path of a potential investigation, and allows the reader to find what they need quickly. New developments include: - Inclusion of two new chapters – Discovery and Penalty Mitigation - Changes to the threshold conditions in relation to POTAS (Finance Act 2017) - Coverage of important legislative changes introduced by Finance (No 2) Act 2017 including: --Requirement to correct certain offshore tax non-compliance; --Partial closure notices; --Penalties for enablers of defeated tax avoidance; and --Errors in taxpayer documents - An update on HMRC practice including the use of 'nudge' letters, and the use of deeds in settling tax enquiries - Coverage of important new cases including: --Märtin v Revenue and Customs – Closure notice application --Ingenious Media Holdings PLC & Anor, R (on the application of) v Revenue and Customs – Taxpayer confidentiality --Munford v Revenue and Customs – Discovery assessments --Revenue and Customs v Mabbutt – Notice of intention to open an enquiry


Bloomsbury’s Manual of the Insolvency and Bankruptcy Code, 2016 with Rules and Regulations, 9e

Bloomsbury’s Manual of the Insolvency and Bankruptcy Code, 2016 with Rules and Regulations, 9e

Author: Bloomsbury Professional India

Publisher: Bloomsbury Publishing

Published: 2022-01-31

Total Pages: 990

ISBN-13: 9354354068

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This is a comprehensively updated source of the Code, Rules and Regulations, with notifications, circulars and guidelines on the code at one place. Over the past eight editions, this manual has built up a reputation of accuracy and authenticity and is often preferred by lawyers for this reason. Highlights ? The manual covers the Code and delegated legislation ? The footnotes contain legislative history for tracing the Code as it was at a point of time in the past


Employment Law and Pensions

Employment Law and Pensions

Author: David Pollard

Publisher: Bloomsbury Publishing

Published: 2023-07-13

Total Pages: 931

ISBN-13: 1526525844

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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.


Corporate Insolvency: Employment and Pension Rights

Corporate Insolvency: Employment and Pension Rights

Author: David Pollard

Publisher: Bloomsbury Publishing

Published: 2022-10-24

Total Pages: 1214

ISBN-13: 1526515636

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Bridges the gap between the three distinct disciplines of pensions, employment and corporate insolvency law. Through a mix of legislation, case law, analysis and comment, this well-regarded text gives you all the information you need to answer your clients' questions. It outlines the legal principles applicable where the three regimes interact, with a particular focus on the application of the rules relating to corporate insolvency and how they impact on employees and their pension rights. For example: - How is the position of employees affected by the appointment of an insolvency practitioner over their employing company? - Who is liable, and what priority is given to past or future claims? Updates for the 7th edition include: - Full treatment of CVAs and pensions - Implications of the Court of Appeal decision in Granada/Box Clever about “association” and about Pensions Regulator powers - Implications of proposed pensions legislation, including new criminal offences - New Crown preferential debts Corporate Insolvency: Employment and Pension Rights is cited in many works focusing on the employment and insolvency fields. If you work as an employment, pensions or corporate insolvency practitioner, you'll find its up-to-date case law and practical analysis an essential aid to your work. This title is included in Bloomsbury Professional's Insolvency Law online service.


International Tax Handbook

International Tax Handbook

Author:

Publisher: Bloomsbury Publishing

Published: 2015-01-01

Total Pages: 829

ISBN-13: 1780436777

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This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277