Tolley's Yellow Tax Handbook 2021-22


Book Description

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 2021 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.




Chameleons of Southern Africa


Book Description

Chameleons are fascinating creatures: they evoke a strong response in people, be it delight and wonder or fear. Chameleons of Southern Africa explores this interesting group of lizards and discusses their unusual and intriguing characteristics. The book presents an overview of all types of chameleons (of which there are up to 160 species), reproduction, behavior and their relationships to one another. There is a comprehensive identification guide to all southern African species – some 25 have been identified to date – together with distribution maps and colourful photographs of their many features and guises. For interested students, gardeners, naturalists and even just the curious, Chameleons of Southern Africa is an essential guide to these captivating lizards




Tolley's Guide to Employee Share Schemes


Book Description

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.




De Voil Indirect Tax Service


Book Description

All the information a practitioner might need on indirect tax is set out in De Voil. As well as VAT, De Voil covers Customs Duties, Insurance Premium Tax, Air Passenger Duty, Landfill Tax, Climate Change Levy and Aggregates Levy. Relevant HMRC Revenue & Customs Briefs are included as well as HMRC Notices and Tribunal Guidance Notes. De Voil provides expert commentary in this complex field of taxation and is thoroughly cross-referenced to the source material. Useful case digests are also reproduced and a thorough index is included. In order to keep pace with the constant changes in the subject, De Voil is updated on a monthly basis (and incorporates the bi-weekly online service updates). The 2nd edition of Tolley's Value Added Tax annual is also included as part of your subscription.The commentary and materials are well indexed and logically arranged in divisions, ensuring that the text is readily accessible. CD-ROM is available in Bos or Folio format and includes access rights to: * Full text of HMRC Guidance Manuals on VAT and insurance premium tax (CD) * VAT Tribunal Decisions database * Orange Book legislation * Finance Act Handbook (CD)Subscribers to De Voil Indirect Tax Service will also have access to Tolley's Practice Support - a free, telephone advice service offering advisory calls. The advice line can be used to provide guidance, support or merely a second opinion on all areas of direct and indirect taxation.




Tolley's International Taxation of Corporate Finance


Book Description

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.




The Trolley Problem, or Would You Throw the Fat Guy Off the Bridge?


Book Description

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.




The Modern Judge


Book Description

Sir Mark Hadley's aim in this book is to be frank rather than scholarly about judging. The trial judge is in a very different position to the appellate judge. The trial is where the facts are determined, and it is essentially a trial judge who exercises the powers of discretion which modern society increasingly vests in its judiciary. As society becomes more complex, so does the law. However, law cannot provide for every circumstance and so its application often involves the exercise of discretion. Criminal sentencing, child welfare, the protection of those who lack mental capacity, and disputes about medical treatment are obvious examples. How do judges go about that? How far are judges influenced or affected by their backgrounds, beliefs, and own life experiences? And, if consistency is an aspect of public justice, can that be achieved? And what about the conflict between public justice and personal privacy? These are pressing questions in a society where judges have greater effective power than ever before. [Subject: Family Law, Judicial History]




Interpreter of Maladies


Book Description

Navigating between the Indian traditions they've inherited and a baffling new world, the characters in Lahiri's elegant, touching stories seek love beyond the barriers of culture and generations.




An Ocean of Minutes


Book Description

A shortlisted finalist for the 2018 Scotiabank Giller Prize and the ALA 2019 Reading List for Science Fiction “Thea Lim’s An Ocean of Minutes is that rare thing—a speculative novel that is as heartfelt as it is philosophical. In lucid prose, Lim lays bare the complexities of migration and displacement, while offering a clear-eyed meditation on the elusive nature of human devotion.” —Esi Edugyan, Man Booker Prize Finalist and author of Washington Black “Lim paints a strange and unfamiliar world with her novel, full of fascinating social commentary on class differences, racism, and sexism.” —The Los Angeles Times In September 1981, Polly and Frank arrive at the time travel terminal at Houston Intercontinental Airport. One will travel, and one will stay. America is in the grip of a deadly flu pandemic. Frank has caught the virus and Polly will do whatever it takes to save him, even if it means risking everything. So she agrees to a radical plan—time travel has been invented in the future to thwart the virus. If she signs up for a one-way-trip into the future to work as a bonded laborer, the company will pay for the life-saving treatment Frank needs. Polly promises to meet Frank again in Galveston, Texas, where she will arrive in twelve years. But when Polly is re-routed an extra five years into the future, Frank is nowhere to be found. Alone in a changed and divided America, with no status and no money, Polly must navigate a new life and find a way to locate Frank, to discover if he is alive, and if their love has endured. “Lim’s enthralling novel succeeds on every level: as a love story, an imaginative thriller, and a dystopian narrative” (Publishers Weekly, starred review).