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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
The Taxation of Private Pension Schemes and their Beneficiaries
provides a detailed analysis of each aspect of the UK regime
applicable to domestic and international pension schemes. Part One
covers the various tax reliefs and exemptions available to
registered pension schemes, the annual and lifetime allowances and
the provisions relating to unauthorised payments. Part Two
considers unregistered pension schemes, including relevant non-UK
schemes (such as QROPS), QNUPS, EFRBS, s.615 schemes and also the
pre-A Day regimes applicable to FURBS and corresponding schemes.
The inheritance tax provisions as they apply to both registered and
unregistered pension schemes are also considered in detail.
I believe that in the near future, the issue of taxation will
become more widely discussed at all levels of government and this
will include the possibility of a land value tax (LVT). At the same
time, the majority of ordinary taxpayers, who may be otherwise very
well informed, have probably never heard of it. This book is
therefore an educational book aimed at filling this gap in our
knowledge. It is aimed at those people who have no particular
knowledge of economics or taxation but who wish to know what LVT is
and how it works. The book is based on the information and data
that I have collected over many years for my website:
http://landvaluetaxguide.com The contemporary formulation of LVT
owes its origin in the publication, in 1879, of Progress and
Poverty by the American economic philosopher, Henry George. His
book gave rise to a worldwide movement that reached its peak with
reformist governments in the first decade of the 20th century. LVT
thereafter became overshadowed by the preference of governments for
the income tax and also by the organised opposition of vested
interests, who saw it as a threat to their source of unearned
income. But, in recent years, many economists, academics and
politicians have begun to see the failures of the current
neoclassical/neoliberal economic system and are seriously
reconsidering LVT as an alternative. For a list of LVT supporters
over recent years refer to:
http://landvaluetaxguide.com/category/supporters/ The book
comprises an introduction, thirteen chapters and three appendices
with supplementary information. References are collected in several
pages of endnotes and the text is fully indexed. I present the case
for taxation in general as a 'good' not the 'necessary evil' that
many people appear to believe. But it has to be accepted that there
are good and bad taxes - measured in accordance with the degree of
benefit or harm they may give rise to in their application. This
book is an explanation of why LVT may be seen as a beneficial tax.
I suggest that we would better understand taxes if we viewed them
more as contributions towards the proper functioning of society. In
the explanation I make use of diagrams, which take the reader step
by step through the evolution of a society from simple beginnings
to the development of a complex city, how land values arise in this
process, and why they become a proper basis for a system of
taxation. I suggest that throughout history there have always been
the same three problems that beset the tax collector:
identification, measurement and avoidance. The book shows how a
land value tax would be effective in resolving these three issues
that remain problems to this day. I examine the issue of private
landownership and I suggest that this has historically been the
basis of much economic injustice. In England, it began with the
Norman conquest and became consolidated and legitimised over the
centuries, so that now the concept is virtually sacrosanct. The
title of the book is taken from John of Gaunt's 'sceptre'd isle'
speech, in Shakespeare's Richard II, in which he laments the king's
selling of land leases to finance his campaign in Ireland.
Markets run on information. Buyers make decisions by relying on
their knowledge of the products available, and sellers decide what
to produce based on their understanding of what buyers want. But
the distribution of market information has changed, as consumers
increasingly turn to sources that act as intermediaries for
information-companies like Yelp and Google. Antitrust Law in the
New Economy considers a wide range of problems that arise around
one aspect of information in the marketplace: its quality. Sellers
now have the ability and motivation to distort the truth about
their products when they make data available to intermediaries. And
intermediaries, in turn, have their own incentives to skew the
facts they provide to buyers, both to benefit advertisers and to
gain advantages over their competition. Consumer protection law is
poorly suited for these problems in the information economy.
Antitrust law, designed to regulate powerful firms and prevent
collusion among producers, is a better choice. But the current
application of antitrust law pays little attention to information
quality. Mark Patterson discusses a range of ways in which data can
be manipulated for competitive advantage and exploitation of
consumers (as happened in the LIBOR scandal), and he considers
novel issues like "confusopoly" and sellers' use of consumers'
personal information in direct selling. Antitrust law can and
should be adapted for the information economy, Patterson argues,
and he shows how courts can apply antitrust to address today's
problems.
A4, ringbound and colour printed for convenience. 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.
This latest edition confirms the publication's illustrious
reputation as the definitive guide to VAT cases. It includes
summaries of over 4,000 court and VAT Tribunal decisions from 1973
to 1 January 2022. Cases are classified into chapters which are
arranged alphabetically, making navigation quick and simple, and
allowing case summaries from any year to be rapidly located.
"At the end of the Trail of Tears there was a promise," U.S.
Supreme Court Justice Neil Gorsuch wrote in the decision issued on
July 9, 2020, in the case of McGirt v. Oklahoma. And that promise,
made in treaties between the United States and the Muscogee (Creek)
Nation more than 150 years earlier, would finally be kept. With the
Court's ruling, the full extent of the Muscogee (Creek) Reservation
was reaffirmed-meaning that 3.25 million acres of land in Oklahoma,
including part of the city of Tulsa, were recognized once again as
"Indian Country" as defined by federal law. A Promise Kept explores
the circumstances and implications of McGirt v. Oklahoma, likely
the most significant Indian law case in well over 100 years.
Combining legal analysis and historical context, this book gives an
in-depth, accessible account of how the case unfolded and what it
might mean for Oklahomans, the Muscogee (Creek) Nation, and other
tribes throughout the United States. For context, Robbie Ethridge
traces the long history of the Muscogee (Creek) Nation from its
inception in present-day Georgia and Alabama in the seventeenth
century; through the tribe's rise to regional prominence in the
colonial era, the tumultuous years of Indian Removal, and the Civil
War and allotment; and into its resurgence in Oklahoma in the
twentieth and twenty-first centuries. Against this historical
background, Robert J. Miller considers McGirt v. Oklahoma,
examining important related cases, precedents that informed the
Court's decision, and future ramifications-legal, civil,
regulatory, and practical-for the Muscogee (Creek) Nation, federal
Indian law, the United States, the state of Oklahoma, and Indian
nations in Oklahoma and elsewhere. Their work clarifies the stakes
of a decision that, while long overdue, raises numerous complex
issues profoundly affecting federal, state, and tribal relations
and law-and will continue to do so for the foreseeable future.
"At the end of the Trail of Tears there was a promise," U.S.
Supreme Court Justice Neil Gorsuch wrote in the decision issued on
July 9, 2020, in the case of McGirt v. Oklahoma. And that promise,
made in treaties between the United States and the Muscogee (Creek)
Nation more than 150 years earlier, would finally be kept. With the
Court's ruling, the full extent of the Muscogee (Creek) Reservation
was reaffirmed-meaning that 3.25 million acres of land in Oklahoma,
including part of the city of Tulsa, were recognized once again as
"Indian Country" as defined by federal law. A Promise Kept explores
the circumstances and implications of McGirt v. Oklahoma, likely
the most significant Indian law case in well over 100 years.
Combining legal analysis and historical context, this book gives an
in-depth, accessible account of how the case unfolded and what it
might mean for Oklahomans, the Muscogee (Creek) Nation, and other
tribes throughout the United States. For context, Robbie Ethridge
traces the long history of the Muscogee (Creek) Nation from its
inception in present-day Georgia and Alabama in the seventeenth
century; through the tribe's rise to regional prominence in the
colonial era, the tumultuous years of Indian Removal, and the Civil
War and allotment; and into its resurgence in Oklahoma in the
twentieth and twenty-first centuries. Against this historical
background, Robert J. Miller considers McGirt v. Oklahoma,
examining important related cases, precedents that informed the
Court's decision, and future ramifications-legal, civil,
regulatory, and practical-for the Muscogee (Creek) Nation, federal
Indian law, the United States, the state of Oklahoma, and Indian
nations in Oklahoma and elsewhere. Their work clarifies the stakes
of a decision that, while long overdue, raises numerous complex
issues profoundly affecting federal, state, and tribal relations
and law-and will continue to do so for the foreseeable future.
We live in the age of big companies where rising levels of power
are concentrated in the hands of a few. Yet no government or
organisation has the power to regulate these titans and hold them
to account. We need big companies to share their power and we, the
people of the world, need to reclaim it. In Competition is Killing
Us, top business and competition lawyer Michelle Meagher
establishes a new framework to control capitalism from the inside
in order to make it work for the many and not just the few. Meagher
has spent years campaigning against these multi-billion and
trillion dollar mammoths that dominate the market and prioritise
shareholder profits over all else; leading to extreme wealth
inequality, inhumane conditions for workers and relentless pressure
on the environment. In this revolutionary book, she introduces her
wholly-achievable alternative; a fair and comprehensive competition
law that limits unfair mergers, enforces accountability and
redistributes power through stakeholder governance. With an
afterword by Simon Holmes, Member of the UK 's Competition Appeal
Tribunal, Academic Visitor at the Centre for Competition Law and
Policy, Oxford University
This title gives the reader authoritative guidance on the
legislation dealing with residence, principally the Statutory
Residence Test which defines for tax purposes whether or not an
individual is resident in the United Kingdom. The author, Jonathan
Schwarz, is a Barrister at Temple Tax Chambers in London and is
also a South African Advocate and a Canadian Barrister. His
practice focuses on international tax disputes as counsel and as an
expert and advises on solving cross-border tax problems. While the
Statutory Residence Test has been in place since 2013, there are
several important developments driving this updated edition as
follows: - A new chapter reflecting new legislation bringing in
higher rates of SDLT payable by non-UK-resident purchasers from 1
April 2021. - Overall change in the UK taxation as it relates to
residents and non-residents, and the general codification of this
area of the law. - Updated commentary in line with the OECD
multilateral instrument on BEPS and residence for tax treaties. -
New commentary on the operation of the Statutory Residence Test in
light of COVID-19. Commentary on a number of important new cases:
HMRC v Embiricos [2020] UKUT on disputes over residence and
domicile Henkes v HMRC [2020] UKFTT information demands re
residence and domicile Mackay v HMRC [2020] UK FTT re ordinary
residence The Appellant v The Revenue Commissioners 25 TACD 2019
(spliy year residence) P Panayi Accumulation and Maintenance Trusts
v HMRC [2019] UKFTT (trust migration)
Officially the 'Nation's Favourite Tax Book' according to
AccountingWeb. This one-stop reference work is written by experts
in clear, concise English. Its logical structure and comprehensive
analysis of the latest legislation makes it the premier choice for
the successful tax practitioner. Released in one convenient volume,
it includes helpful worked examples, tax points and clear tables.
The book's 45 chapters are divided into clear sections, including
employment, pensions, trading, family, trusts, estates and more.
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