Implied Trusts and Beneficial Ownership in Modern UK Tax Law takes a look at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? How does HM Revenue & Customs and the law recognise the imposition of beneficial ownership for tax purposes via an implied trust? and when will UK tax law impose beneficial ownership on a different taxpayer from the legal owner of an asset or income source? As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue & Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws. With the introduction of the 4th and 5th Anti-Money Laundering Directives, it is more important than ever to identify where beneficial ownership lies. This book is ideal for academics and practitioners alike, looking at the history of equity law and the chancery court through a prism of taxation; as well as the practical application of beneficial ownership when considering a client's tax position. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.

This book aims to explain the principles of contract law for the businessman, and to put those principles into their commercial context. Anyone involved in commercial transactions needs at least a basic understanding of the principles of contract law – the legal framework for all commercial activity. A lack of such a basic understanding at best results in a business which is less competitive and ultimately less profitable than it should be, and at worst can have expensive and sometimes disastrous commercial consequences.

From cover to cover, this book is full of imaginative, read-to-use liturgies, prayers and service outlines for the Christian year from one of the most creative and poetic voices in the church today. This collection includes themed complete worship outlines for: - Pentecost: finding a language of love in a world of strangers and restoring community; - Trinity: knowing that we belong and are loved; - Ordinary Time: journeying in faith, venturing out, encountering storms, not losing heart, replenishing our resources; - Transfiguration: seeing heaven in the everyday; - Harvest: fruitfulness in unexpected places; - All Saints and All Souls: expressing our grief, joyful remembrance, finding light in the darkness.

This worship collection for Lent, Holy Week and Easter brims with unique liturgies, prayers and resources for the most important season of the Christian year. Chris Thorpe offers complete outlines for a variety of services, including: - Dust and Ashes: living mindfully on Ash Wednesday; - Who am I? Temptations for today; - Mothering God: being there no matter what; - Wilderness: desolation and consolation in the empty places; - Holy Week services on the call to follow Jesus; - Learning to see again: the world made new at Easter; - Into the Deep: daring to journey into the unknown. He also offers advice on using space, silence and lighting creatively to bring the central stories of the Christian faith to life.

One woman attempts to articulate her experience of physical pain. Pain with no apparent cause. Also, she's met someone, and they want to make this work. Words, light and an original sound score collide in a new piece from this Scotsman Fringe First award-winning team - exploring life in extremity, and the joy that can be found there.

Dreamers and Stargazers is an imaginative and engaging collection of liturgical worship material for the seasons of Advent, Christmas, Epiphany and Candlemas, offering a wealth of new words and inspiration. Especially designed for a time of year when churches welcome visitors not familiar with traditional rituals and language, these creative liturgies focus on God's presence among us and in the world, reflecting the grounded reality of the incarnation itself. Complete outlines are provided for reimagined seasonal services for the entire period of Advent to Candlemas, including the lighting of the Advent candle, crib and carol services, and events for the new calendar year. Each one will enable churches to explore the full promise of these seasons as they resonate in the world's joys and sorrows.

Winner of a Scotsman Fringe First Award 2014 If you pinned me against a wall and put a gun to my head, I'd probably admit to being a liberal. Actually if you pinned me against a wall and put a gun to my head,I'd probably admit to being whatever you wanted me to be. And of course, putting a gun to my head is exactly what I'd expect from someone likeyou. Confirmation is a show about the gulf between beliefs that we can't talk across.About our knee-jerk dismissal of the opposing viewpoint. About the echo chamberof agreement and validation we live in. About the way we choose only to see theevidence that proves we're right. A new solo show from a multi Fringe First winning team: written and performed by Chris Thorpe (Unlimited Theatre, Third Angel), developed with and directed by Rachel Chavkin (The TEAM).

Two performance texts by Hannah Jane Walker and Chris Thorpe The Oh Fuck Moment Fucking up is the truest, funniest, most terrifying moment you can experience. Poet Hannah Jane Walker and theatre-maker Chris Thorpe examine the poetic guts of mistakes in a bundle of words and strip lighting. The Oh Fuck Moment is an award-winning conversation around a desk for brave souls to hold their hands up and admit they fucked up, or for people to laugh at us because we did. 'A brilliant celebration of our mistakes and evolutionary reflexes' Guardian I Wish I Was Lonely I Wish I Was Lonely is an interactive show about contactability asking whether the invisible waves we're tethered to might be drowning who we are. It's a show in which the audience commit to leaving their phones on. A show investigating what it means to participate in communication - or not. There are poems, there are stories and there is conversation. I Wish I Was Lonely sees Hannah Jane Walker and Chris Thorpe ask how much of ourselves we've given up to the new gods in our pockets. Hannah Jane Walker is a poet and Chris Thorpe is a theatre-maker.Together they make award-winning work that is part performance, part poetry gig and part interactive experience. Their work is based around an honest encounter between themselves, an audience and the difficult but often uplifting moments we all face in the process of living. Their shows feel like a generous, open conversation, with poetry and storytelling at their heart and space for audiences to contribute in a meaningful way.

When life offers you a choice between heroism and compromise - what happens? Sometimes planes don't land the way they're supposed to. The people of a country have had enough of their leaders, but those leaders have to be replaced with something. A person steps out of a crowd and, for a moment, becomes more than human. A man walks into the lobby of a building and brings death with him to prove his point. There Has Possibly Been An Incident is the new play from award winning British playwright & performer, Chris Thorpe.

It's hard turning thirty. Especially when your alcoholic father has taken the toilet door, you've got a sixteen-year-old schoolgirl in your bed and your best friend is the lunatic living downstairs. Then an old school friend turns up after ten years living in Huddersfield and it's the start of an evening where the sparks fly and the ketchup flows. A dark, painful and very funny play by Serbian writer Ugljesa Sajtinac, in a version by Fringe First winner, Chris Thorpe, Huddersfield was part of the Northern Exposure season at the West Yorkshire Playhouse.

The annual celebrations of Plough Sunday, Rogation and Harvest are hugely important for churches serving rural communities and are a key way for those churches to engage in mission, usually seeing congregations swell at such times. Ploughshares and First Fruits draws on the inspired work being done by one rural church to celebrate rural living throughout the year and thereby grow its congregation. As well as providing many fresh ideas for keeping the established festivals, it provides ready-to-use, participative liturgies that engage all the senses, appeal to all ages and give small churches a round-the-year resource. Included are creative liturgies for: * A pet service for the Feast of St Francis * Walking and pilgrimage * Lambing season * Riders' Sunday * Lammas * A Summer Festival (an instant jam-jar flower festival)

Six plays, six places: Eskdale, Staindrop, Whitby, Boston, Stoke-on-Trent, Manchester. Chris Thorpe's cycle of six warm, witty new plays crosses Northern England, from a sheep farm in Eskdale via a tourist information centre in Whitby to Manchester. A fort on a hilltop, a landowner's estate, a tourist information office, a bird sanctuary, a re-developed factory, a public square, silent and remembering. Chris Thorpe's cycle of six new plays explores the landscapes that surround us and how we live with each other. In an ambitious original production by Sam Pritchard, each of the six parts of The Mysteries was made and premiered in the place it was written. During its run in Manchester, two day-long performances of the whole cycle took place in the Royal Exchange Theatre space.

“A thousand people are taking a sip of coffee within the city limits of Johannesburg, each unaware of the other doing it, each one necessarily thinking they are the only one.” An attempt to get to grips with the fact that everything happens at once. And to see if there’s anything we can do about it. “Find the connection between where you are and where I am. Open up the space between us and do something.”

Agamemnon must sacrifice his daughter, Clytemnestra must try to stop him, Iphigenia must accept her fate, the Chorus must watch. Ships lie dormant in harbours, and thousands of troops sit on the shore, growing restless and unruly. Helen is gone, and pursuit of her has been stalled by windless seas. To raise the winds to send his fleet to Troy, Agamemnon is commanded by the gods to sacrifice his daughter, Iphigenia. But his deceit of his wife, Clytemnestra and the killing of his child, will end up tearing him and everything around him to pieces. Euripides' story of a father moved to murder his daughter, Iphigenia at Aulis, is one that has been reinvented and retold anew throughout history. The Iphigenia Quartet sees four of the UK's most exciting and radical playwrights - Caroline Bird, Suhayla El Bushra, Lulu Raczka, and Chris Thorpe - create explosive responses to this classical tragedy. Each play is a reimagining this story of familial catastrophe from the differing perspectives of the key characters in the play: Agamemnon, Clytemnestra, Iphigenia and the Chorus.

Five exciting new plays for young people written specifically in response to a world in the midst of a pandemic, accompanied by a handbook from Wonder Fools theatre company with guidance for staging the plays either online or live in the space. Commissioned as part of Wonder Fools' national participatory project Positive Stories for Negative Times, these five plays offer a variety of stories, styles and forms for ages 8-25. These original and innovative plays are: Is This A Fairytale? by Bea Websater A new play that rips apart the traditional fairy tale canon and turns it on its head in a surprising, inventive and unconventional way. Ages 8+ Hold Out Your Hand by Chris Thorpe A dynamic text asking questions about place, where we are now and the moment we are living through. Ages 13+ The Pack by Stef Smith A playful and poetic exploration about getting lost in the loneliness of your living room and trying to find your way home. Ages 13+ Ozymandias by Robbie Gordon and Jack Nurse A contemporary story inspired by Percy Shelley's 19th century poem of the same name, exploring power, oppression and racism through the eyes of young people. Ages 16+ Bad Bored Women of the Rooms by Sabrina Mahfouz A storytelling adventure through the centuries of women and girls who have spent a lot of time stuck in a room. Ages 18+ The accompanying handbook includes step-by-step guidance on how to produce the plays either online or live in the space, and bespoke exercises and instructions on how to approach directing each play.

In the last five years or so, there has been a huge explosion of scholarly work on the history of food and, likewise, pressing problems such as food scares and genetic modification, as well as anorexia and obesity, have become increasingly present in the public consciousness. Drawing on a wide variety of disciplines, this fascinating four-volume collection covers anthropology, sociology, psychology, history, cultural history, land economy, and, outside of the arts and social sciences, disciplines such as health sciences and health economics. An engaging and comprehensive reference, it is undoubtedly a highly useful resource for both student and scholar alike.

Status is a show about someone who doesn't want his any more. About running away from the national story you're given. About who is responsible for that story and what might happen to it if you give it up. A globe-spanning journey of attempted escape, with songs along the way. Status springs from conversations about who we might be, and whether your country needs you more than you might need it. A new show from the multi Fringe First winning team that created Confirmation: written and performed by Chris Thorpe (Unlimited Theatre, Third Angel) developed with and directed by Rachel Chavkin (The TEAM).