The book sets out to interrogate and challenge many of the distinctions drawn in the human rights discourse; but it also highlights and critiques the different and incomplete ways in which legal philosophers and international lawyers see human rights. These issues are dealt with by some of the leading - and most readable - authors in the field.' - Christof Heyns, University of Pretoria, South Africa and UN Special Rapporteur on extrajudicial, summary or arbitrary executions'This volume will make a lasting contribution to how we address the dilemmas that human rights theory and practice encounter - for instance, between democracy and human rights, negative and positive rights, or individual and group rights. Philosophers have become indispensable to lawyers' arguments about why human rights matter, and how they must be interpreted: this book superbly illustrates why.' - Olivier De Schutter, University of Louvain, Belgium and United Nations Special Rapporteur on the right to food Reflecting on the various dichotomies through which human rights have traditionally been understood, this book takes account of recent developments in both theories of rights and in international human rights law to present new ways of thinking about some long-standing problems. Leading legal and political philosophers, social theorists and scholars of international law discuss traditional dilemmas and taxonomies in human rights theory, engaging with contemporary scholarship and current practice. The book examines various tensions, such as those between legal and moral rights, positive and negative rights, universal and particular rights, and group and individual rights. Encouraging new thinking about conventional understandings of human rights, this book will strongly appeal to international lawyers, legal and political philosophers, as well as graduate students and upper-level undergraduate students in law and philosophy. Contributors: T. Campbell, P. Emerton, D. Ivison, D. Kinley, E. MacDonald, S. Marks, J. Mowbray, T. Pogge, W. Sadurski, J. Waldron, N. Walker, K. Walton

With the recent major reforms to the capital allowances regime, it is imperative to remain on top of the legislation. This detailed guide contains all the updates and changes you need in one place. Practical text is complemented by a detailed tax planning section written by Heather Britton of Francis Clark Chartered Accountants. Worked examples, full reference to case law, HMRC pronouncements and more, make this a compact all-you-need-to-know guide on capital allowances.

Tolley's Capital Gains Tax provides a compact and straightforward account of the law and practice of CGT. Its practical alphabetical presentation, source materials and extensive cross-referencing between chapters lead you directly to all the information you want. With enhanced coverage of the latest Finance Act changes this latest edition of the main annual is a must-have.

This book describes how to make two vertical and two horizontal copper boilers with a capacity of less than three-bar litres. All four boilers are heated with liquid petroleum gas (LPG) contained in small refillable or disposable tanks. With over 285 colour photographs and diagrams, it includes the tools and equipment required, together with important safety considerations; how to work the various materials to make the necessary parts; step-by-step instructions on the technique of silver solder; the testing regime; a review of various sizes and shapes of gas burners and how to connect them; instructions for building replacements for the well-known Verto boiler, a vertical boat boiler, a portable-engine boiler and a Cornish boiler with Galloway tubes. Finally, there is guidance on the efficient operation and essential maintenance of steam boilers and safety calculations and a list of useful contacts.

This book covers the materials needed to make ceramic burners and explains how to silver solder them. It discusses LPG and holding tanks, as well as connecting pipework and electronic and mechanical automatic gas-control systems to monitor the boiler pressure. In addition, there is advice on how to set up, install and operate each burner to provide optimum heating to the boiler. A summary of the Boiler Test Code Volume 3 that applies to home-made gas tanks is included, together with a list of useful suppliers with their contact details. This book provides all the information you need to build and operate: three burners, with one variant, for boilers with 42mm, 35mm and 28mm horizontal flues; two round burners for vertical boilers with fire boxes; two different sizes of rectangular burner, with one variant, for use in horizontal water-tube or pot boilers and finally, one small round and one tiny oblong burner for use in Mamod and Wilesco boilers. The burners described are straightforward to make and simple to use to heat the water in boilers that meet the 3 bar litre limit in the UK Boiler Test Code.

Tolley's Tax Cases is the only book of its kind to summarise all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. Concise summaries of over 2,800 tax cases span from 1875 to the present day. This offers an important historical context to current tax legislation. The new edition is alphabetically arranged with a comprehensive index to ensure you can locate accurate answers immediately.

Tolley's Corporation Tax presents a complete picture of this complex and evolving tax. It unites legislation, case law and ancillary material together with corporation tax compliance, planning and agreeing liabilities. It includes the law and practice for at least the last four years and over 50 worked examples are included to clarify complex points.