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One step along the path toward overcoming the crisis of Christian faith has been a hermeneutic transformation of Christian dogmatics. To accomplish this aim, this book brings empirically derived life interpretations into dialogue with a hermeneutic interpretation of the theology of Karl Barth. By combining empirical, hermeneutic, and dogmatic methods, one can derive a critical impetus for a hermeneutical (re)orientation of Christian theology.
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)
Throughout the 1990s, this irrepressible, inexhaustible duo was a fixture on the New York comedy scene, cranking out material for "The New Yorker," the "Village Voice," and everyone in between. This work is a collection of their finest stuff from 1989-2004. All their hard-to-find magazine pieces are here, alongside their material for SNL and NPR.
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