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On graduating from West Point in 1940, Lieutenant John Wright was assigned to Corregidor, Philippine Islands. Captured there by the Japanese, he endured three and a half years of POW conditions described in subsequent war crimes trials as the worst of World War II. This book is built around a diary he smuggled through countless inspections during his imprisonment. A detailed account of the voyage of the 'hellships' carrying prisoners from Manila to Japan; the disease, the hunger, and the different ways prisoners coped - or failed to cope - with their ordeal.
A practical guide to maternity rights law in the UK for employees, workers and employers who need to know their rights and responsibilities in this area of the law. The third edition is fully updated to August 2015 and includes new topics such as Shared Parental Leave and Tax-Free Childcare. This book is a practical guide for lawyers, HR professionals, trade unionists, advice workers and for workers who might have or have childcare responsibilities, including those who adopt children.
Termination payments consist of various individual payments made to employees or workers by employers when the contract of employment ends. When this happens, the parties should ascertain the individual payments to which the employee or worker is entitled and then ascertain the amount of tax payable on each of these payments which make up the total termination payment. Many employees or workers and their employers fail to do this. This can lead to appeals to the Tax Tribunals by former employees and workers against the unexpected assessment of tax by HMRC on these payments. It can also lead to appeals being made to the Employment Appeal Tribunal or to higher courts to ask it or them to adjudicate on whether an award of compensation made by an employment tribunal is taxable and, if it is, whether or not it should be paid net of tax or grossed up to allow for tax. Most of these appeals are often unnecessary because there is now a body of tax and employment law which provides answers to these questions.
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