Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. Examining key issues in the theory and practice of capital gains taxation in a general context, this book also provides a detailed analysis of the tax systems of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the US. It questions whether capital gains should be taxed in the same way as ordinary income, considers the rate at which they ought to be taxed, if indeed they should be at all, and compares the taxation on realisation of capital gains versus on an accruals basis. Eloquent and astute, Capital Gains Taxation will be a crucial point of reference for students and scholars of tax law and policy. Its pragmatic approach will also benefit tax practitioners, policy-makers and tax authorities. Contributors include: R. Avi-Yonah, P. Baker, M. Bowler-Smith, D. Duff, C. Elliffe, S. Griffiths, E.C.C.M. Kemmeren, M. Littlewood, A. O'Connell, J. Roeleveld, D.P. Sengupta, D. White, Y. Xu, D. Zelik

Michael Littlewood's Landscape Detailing is now well established as a valuable source of reference for architects, landscape architects, other professionals and students designing external works. For this third edition it has been split into three volumes to give a greater depth of coverage than ever before.Volume 3 covers pergolas, arbours, arches, gazebos, summer houses, sheds, shelters, decks, footbridges, furniture and roofs. Each section begins with technical guidance notes on design and construction. This is followed by a set of drawn-to-scale detail sheets. These details can be traced for direct incorporation into the set of contract drawings. A list of relevant references, bibliography and a list of association and institutions indicate where further guidance can be obtained. A ready reference for landscape designers and an indispensable time-saving tool, Landscape Detailing is an essential for the design office.

Well established as a valuable source of reference for architects, landscape architects, professionals and students designin external works. This volume covers water features and offers drawings detailed to scale, unlike many of the other books on the market which only deal in sketch forms.Covers landscape ponds, streams and waterfalls, fountains, edges, bank protection, revetments, dams, weirs and sluices, island rafts and jetties and drainage. Each section begins with technical guidance notes on design and construction. This is followed by a set of drawn-to-scale detail sheets. These details can be traced for direct incorporation into the set of contract drawings. A ready reference for landscape designers and an indispensable time-saving tool, Landscape Detailing is an essential for the design office.

Natural swimming pools rely on the correct balance of living plants and micro-organisms to clean and purify the water. They are easy and less costly to maintain than chemical pools. Chlorine and other common pool chemicals that are hazardous to human health are not used. Natural pools are safe places for children to play and birds to drink, and are a dramatic example of ecological design, combining the natural and man-made worlds while creating beauty. These pools offer enjoyment not only in the warm months, but during winter, when they can be used for ice skating. Often the focal point of a garden, a natural swimming pool blends into the environment, flowing into the surroundings with plants and rocks. It reflects the changing seasons and enhances the environment naturally. This book is a necessary resource for people who consider a natural swimming pool. It shows how the natural system works to provide environmental, health, and safety benefits. Drawings, diagrams, and charts help explain their planning, design, biology, materials, construction, planting, and maintenance. Over 300 beautiful color photographs of natural pools will inspire your own water garden, where you can swim in harmony with nature.

As a ready reference for landscape designers and as an indispensable time-saving tool, Landscape Detailing is an essential for the design office.Each section begins with technical guidance notes on design and construction and then provides a list of points against which specifications can be checked. This is followed by a set of drawn-to-scale details sheets. These details can be traced for direct incorporation into the set of contract drawings. A list of relevant British Standards, references, bibliography and a list of associations and institutions indicate where further guidance can be obtained.

Michael Littlewood's Landscape Detailing is now well established as a valuable source of reference for architects, landscape architects, other professionals and students designing external works. For this third edition it has been split into three volumes to give a greater depth of coverage than ever before. Volume 3 covers pergolas, arbours, arches, gazebos, summer houses, sheds, shelters, decks, footbridges, furniture and roofs. Each section begins with technical guidance notes on design and construction. This is followed by a set of drawn-to-scale detail sheets. These details can be traced for direct incorporation into the set of contract drawings. A list of relevant references, bibliography and a list of association and institutions indicate where further guidance can be obtained. A ready reference for landscape designers and an indispensable time-saving tool, Landscape Detailing is an essential for the design office.

Michael Littlewood's Landscape Detailing is now well established as a valuable source of reference for architects, landscape architects, other professionals and students designing external works. Volume I, Enclosures, covers walls (free-standing, screen and retaining), fences, gates, barriers and bollards. Each section begins with technical guidance notes on design and construction and then provides a list of points against which specifications can be checked. This is followed by a set of drawn-to-scale detail sheets. These details can be traced for direct incorporation into the set of contract drawings. A list of relevant British Standards, references, bibliography and a list of associations and institutions indicate where further guidance can be obtained. As a ready reference for landscape designers and as an indispensable time-saving tool, Landscape Detailing is an essential for the design office.

As a ready reference for landscape designers and as an indispensable time-saving tool, Landscape Detailing is an essential for the design office. Each section begins with technical guidance notes on design and construction and then provides a list of points against which specifications can be checked. This is followed by a set of drawn-to-scale details sheets. These details can be traced for direct incorporation into the set of contract drawings. A list of relevant British Standards, references, bibliography and a list of associations and institutions indicate where further guidance can be obtained.

Well established as a valuable source of reference for architects, landscape architects, professionals and students designin external works. This volume covers water features and offers drawings detailed to scale, unlike many of the other books on the market which only deal in sketch forms. Covers landscape ponds, streams and waterfalls, fountains, edges, bank protection, revetments, dams, weirs and sluices, island rafts and jetties and drainage. Each section begins with technical guidance notes on design and construction. This is followed by a set of drawn-to-scale detail sheets. These details can be traced for direct incorporation into the set of contract drawings. A ready reference for landscape designers and an indispensable time-saving tool, Landscape Detailing is an essential for the design office.

Michael Littlewood's Landscape Detailing is now well established as a valuable source of reference for architects, landscape architects, other professionals and students designing external works.Volume I, Enclosures, covers walls (free-standing, screen and retaining), fences, gates, barriers and bollards. Each section begins with technical guidance notes on design and construction and then provides a list of points against which specifications can be checked. This is followed by a set of drawn-to-scale detail sheets. These details can be traced for direct incorporation into the set of contract drawings. A list of relevant British Standards, references, bibliography and a list of associations and institutions indicate where further guidance can be obtained. As a ready reference for landscape designers and as an indispensable time-saving tool, Landscape Detailing is an essential for the design office.

This book is specifically designed for those interested in creating natural swimming pools. It covers all stages, from understanding the system, management, excavation, lining, walling, plumbing, electrical, planting, structures, and last but not least, the maintenance, to ensure a successful project. Comprehensive information is presented in an easy to understand style with many illustrations showing methods of building. These are supported by the helpful inclusion of detailed scaled drawings, a plant guide with hardiness zones, and other useful information. The techniques will provide confidence to tackle the project and on completion give a huge sense of satisfaction and many hours of enjoyment.