These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes: - UK tax administration issues - UK tax reforms in the 20th century - History of tax in the UK - The UK's first double tax treaty - The 1982 Australia-US tax treaty - The legacy of colonial influence - Reform of Dutch excises, and - Canadian tax avoidance.

These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada-US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.

A much-loved adventure on the high seas from Peter Harris and Deborah Allwright. Perfect for every reader who loved Pirates Love Underpants and The Pirates Next Door. One night, young Tom is awoken by noises outside his house. He peeps out of the window and what should he see but PIRATES. And stranger still they're GIRL PIRATES stealing the front of his house! Tom joins their adventure across the high seas to an island where some rather lazy and silly grown-up pirates are guarding their treasure. Not very successfully! Tom and the girl-pirates make a surprise attack and are soon off on the seas once more with the treasure! This swashbuckling pirate story from Peter Harris and Deborah Allwright has become a modern-day classic. Great fun to read-aloud and entertaining for both boys and girls, The Night Pirates is a bedtime story to inspire the imagination of kids aged 3 and up. Peter Harris was born in London in 1933. He has written for television, radio and children's comics. His picture books include Have You Seen Max? and Bottomley the Brave. Deborah Allwright has made a dramatic impact on the picture book scene since the publication of The Night Pirates. Her other wonderful books include Hooray for Knickers and The Witch with an Itch.

Profit Planning is ideal for practicing managers, entrepreneurs, accountants and financial controllers engaged in the hospitality and tourism sectors and for students of hospitality and tourism management interested in applying theory to practice. In particular, the content provides a complete guide to key managerial accounting techniques at the property level - the "cutting-edge" of day-to-day business decisions. This extended edition includes: * New bullet point format, allowing the reader to 'dip into' specific methods and techniques; * New research & developments applicable to practitioners at the property (business unit) level; * New chapters, such as cost structure, incorporating the author's profit planning framework implemented in numerous hotel and tourism organisations; * A new chapter on comparing & benchmarking performance for monitoring results against competitive set; * A new chapter on customer profitability analysis for identifying customer profiles in terms of profit contributors and loss-makers; * Extensive revision of chapters, such as financial statements, flexible budgets and pricing; * Revised edition now includes a major new section Step-by-Step: Quantitative analysis of cost functions in hotels & restaurants. A concise guide to improving the accuracy of cost estimates for routine competitive bidding and transaction negotiation, where lost margins lie; enabled by software e.g. Excel. An essential tool for all those in industry. Written in a user-friendly style, with a minimum of theory and technical jargon, it assumes readers already have a basic knowledge of accounting and financial statements.

This book examines how migrant remittances contribute to household social resilience in rural Bangladesh. Using a mixed methods approach, the authors show that remittances play a crucial role in enhancing the life chances and economic livelihoods of rural households, and that remittance income enables households to overcome immediate pressures, adapt to economic and environmental change, build economic and cultural capital, and provide greater certainty in planning for the future. However, the book also reveals that the social and economic benefits of remittances are not experienced equally by all households. Rural village households endure a precarious existence and the potentially positive outcomes of remittances can easily be undermined by a range of external and household-specific factors leading to few, if any, benefits in terms of household social resilience.

It is the final years of Nationalist rule, and four ANC cadres steal across the border into South Africa. They left as students after the Soweto riots of June 1976; now they return as soldiers, a specialist unit reporting to Chris Hani. Their mission: to carry out acts of war in the country of their birth.

On the other side, a police hit squad operates in deepest secrecy, relentless, and a dark conspiracy unfolds. When the four are eventually captured, they face the ultimate penalty.

Narrated by their lawyer as the trial progresses, this compelling true story is an insider's account of one of the most dramatic political court cases of the previous era. A tale of men driven to extremes for an ideal. Of people with unwavering commitment to their cause; and of a mother who never loses hope.

Top experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance. The material is drawn from a combination of fieldwork and practical experience. The managerial emphasis means that the content is fully relevant internationally and not constrained by the legal framework of different countries. Accounting and Finance provides an overview of: *analysis and evaluation of performance *planning methods and techniques *financial information and control *financial management. It also shows how operational analysis can be used as a management tool to improve performance. Techniques for predicting the financial success or failure of hotels are suggested. Research into hotel companies in the US and Europe demonstrates key performance indicators used by hotel managers and financial executives. Other contributors explore the interface between accounting and marketing and human resource management and there is thorough coverage of financial strategy formulation. Readers will also find helpful the section on statistics in the analysis and prediction of cost behaviour in hotels.Contributors: Raymond Schmidgall (Michigan State University, USA); Debra J. Adams (Bournemouth University, UK); Professor Elisa S. Moncarz (Florida International University, USA); Richard N. Kron (Kron Hospitality Consulting, USA); Angela Maher (Oxford Brookes University, UK); Peter J. Harris (Oxford Brookes University, UK); Geoff S. Parkinson (BDO Stoy Hayward Chartered Accountants, UK); Paul Fitz-John (Bournemouth University, UK); Paul Collier (University of Exeter, UK); Professor Alan Gregory (University of Glasgow, UK); Tracy A. Jones (Cheltenham and Gloucester College of Higher Education, UK); Jacqueline Brander Brown (The Manchester Metropolitan University, UK); Nina J. Downie (Oxford Brookes University, UK): Catherine L. Burgess (Oxford Brookes University, UK); Ian C. Graham (Holiday Inn Worldwide, Belgium); Howard M. Field (International Hotel and Leisure Associates, UK); Professor Paul Beals (Canisius College, USA); Frank J. Coston (Pannell Kerr Forster Associates, UK).

This book will help undergraduate psychology students to write practical reports of experimental and other quantitative studies in psychology. It is designed to help with every stage of report writing and provides a resource that students can refer to throughout their degree, up-to and including when writing up a final year undergraduate project. Now fully updated in its fourth edition, this book maps to the seventh edition of the APA guidelines and offers more comprehensive advice, guidelines and recommendations than ever before. Students will benefit from: *Coverage of different forms of quantitative study, including online studies and studies that use questionnaires, as well as experiments *A range of handy test yourself questions (with answers at the end of the book) *Self-reflection questions to prompt deeper understanding *Summary sections that articulate the main points and provide a useful revision aid *An Index of Concepts indicating where in the book every concept is introduced and defined *Updated advice on how to find and cite references *Expanded coverage of ethics in quantitative research, including how to write ethically *Common mistake symbols, flagging areas where its easy to be caught out Peter Harris is Emeritus Professor of Psychology at the University of Sussex, UK where he led the Social and Applied Psychology Group. He has taught research design and statistics for many years. He has published extensively in social and health psychology. Matthew J. Easterbrook is Senior Lecturer in Psychology at the University of Sussex, UK. He has taught statistics at a national and international level. Jessica S. Horst is Reader in Psychology at the University of Sussex, UK, where she is also the Director of Teaching and Learning. She has taught research methods in both the USA and the UK.

‘On-road’ is a complex term used by young people to describe street-based subculture and a general way of being. Featuring the voices of young people, this collection explores how race, class and gender dynamics shape this aspect of youth culture. With young people on-road often becoming criminalised due to interlocking structural inequalities, this book looks beyond concerns about gangs and presents empirical research from scholars and activists who work with and study the social lives of young people. It addresses the concerns of practitioners, policy makers and scholars by analysing aspects and misinterpretations of the shifting realities of young people’s urban life.

Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.

This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories: 1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State; 2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa’s early attempts to address double taxation (tax treaties); and 3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.

These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.

Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world. Volume II will cover the period 1820 to 2000.

These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts - an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.

Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry.
The content contains contributions from a rich source of international researchers, academics and practitioners including, university and college lecturers, professional accountants and consultants and senior managers involved in a wide range of teaching, scholarship, research, and consultancy in the hospitality industry worldwide. The material is drawn from their work and experience and relates directly to the management of hospitality undertakings. Therefore the up to date case studies and examples used are taken from a wide ranging of companies across the industry including large international chains such as Sheraton, Holiday Inn, and Intercontinental.
Divided into three parts: Performance Management, Information Management and Asset Management the book tackles the following issues amongst others:
* Performance management in the international hospitality industry
* Benchmarking: measuring financial success
* The profit planning framework
* Making room rate pricing decisions
* Hotel asset management UK and US perspectives
* Lowering risk to enhance hospitality firm value
Accounting and Financial Management: developments in the international hospitality industry presents current developments drawn from a combination of live fieldwork and practical experience and therefore will content will appeal to a wide-ranging readership including practisingmanagers and financial controllers in hospitality organisations, professional accountants and consultants, postgraduate candidates studying for master's degrees in hospitality management, and final year undergraduate students of hospitality management who elect to take an accounting option.
* Presents current developments in the field from a combination of practical experience and live fieldwork.
* Contains contributions from a rich source of international academic and practitioners.
* Uses international case studies to explore and contextualise including Sheraton, Holiday Inn, and Intercontinental.

This new edition of Profit Planning is ideal for hotel, restaurant and licensed house managers as it focuses on profit planning, the major area of finance which the general manager needs to get to grips with. The practical aspects of day-to-day profit planning are emphasized, which means that the reader can understand the approach with the minimum of theory and technical jargon. The examples and illustrations used can easily be translated into all aspects of the hospitality industry, so this book has a wide appeal.Unit managers now have high levels of finance responsibility at an early stage in their career. This reflects the growth in strongly branded and market oriented chains of pubs and restaurants which need to achieve swift returns on their investments. The financial management skills expected of unit managers are therefore growing in sophistication and this new edition takes full account of this.

Top experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance. The material is drawn from a combination of fieldwork and practical experience. The managerial emphasis means that the content is fully relevant internationally and not constrained by the legal framework of different countries. Accounting and Finance provides an overview of: *analysis and evaluation of performance *planning methods and techniques *financial information and control *financial management. It also shows how operational analysis can be used as a management tool to improve performance. Techniques for predicting the financial success or failure of hotels are suggested. Research into hotel companies in the US and Europe demonstrates key performance indicators used by hotel managers and financial executives. Other contributors explore the interface between accounting and marketing and human resource management and there is thorough coverage of financial strategy formulation. Readers will also find helpful the section on statistics in the analysis and prediction of cost behaviour in hotels. Contributors: Raymond Schmidgall (Michigan State University, USA); Debra J. Adams (Bournemouth University, UK); Professor Elisa S. Moncarz (Florida International University, USA); Richard N. Kron (Kron Hospitality Consulting, USA); Angela Maher (Oxford Brookes University, UK); Peter J. Harris (Oxford Brookes University, UK); Geoff S. Parkinson (BDO Stoy Hayward Chartered Accountants, UK); Paul Fitz-John (Bournemouth University, UK); Paul Collier (University of Exeter, UK); Professor Alan Gregory (University of Glasgow, UK); Tracy A. Jones (Cheltenham and Gloucester College of Higher Education, UK); Jacqueline Brander Brown (The Manchester Metropolitan University, UK); Nina J. Downie (Oxford Brookes University, UK): Catherine L. Burgess (Oxford Brookes University, UK); Ian C. Graham (Holiday Inn Worldwide, Belgium); Howard M. Field (International Hotel and Leisure Associates, UK); Professor Paul Beals (Canisius College, USA); Frank J. Coston (Pannell Kerr Forster Associates, UK).

Strategic Managerial Accounting: Hospitality, Tourism & Events Applications 6edn explores the nature of these industry sectors and how these impact on the strategic managerial accounting (SMA) tools used by decision makers in the industry. Formerly known as Managerial Accounting in the Hospitality Industry by Harris and Hazzard, this new edition builds on this successful and well known text, retaining its practical approach and active learning style, extending to consider strategic management accounting and to include tourism and events management industry contexts. This new 6th edition incorporates discussion, explanations and illustrations of the theoretical underpinning of hospitality, tourism and events related to SMA and managerial accounting concepts and techniques, together with specific examples of industry application. It has a user friendly chapter structure, with pedagogic features including objectives, learning activities, self check questions, references, and key points summaries. Each chapter includes 'theoretical context' sections which put the applied learning in the context of current research and thinking to bring the theory to life. Key features of this text are: * A complete revision and expansion of the well known and successful Harris and Hazzard text; * Includes several brand new chapters such as: Event and Function Management Accounting techniques, Sustainability & Environmental Management Accounting (EMA), Not-for-profit Organisations, Current Issues in Strategic Management Accounting; * Uses international real life case studies to illustrate from across the hospitality, tourism and events sectors including charity (not-for-profit) sector and music events; * Links to applied and generic research on each topic; * Includes International Financial Reporting Standards (IFRS) terminology suitable for an international audience. With a complete suite of online tutor resources, this book is essential reading for all year 2/3 undergraduate and postgraduate students studying hospitality, tourism and events management.

International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

** Named one of the 'Best Reads' of 2010 by The Times **In the early 1990s South Africa was repetitively rocked by violent incidents that often threatened to derail the delicate peace process and negotiations for a new state. Among these was a right-wing conspiracy to ruin the 1994 election by staging a coup d etat from the northwest of the country, aided by mutinous elements in the SA Defence Force. Harris relates grippingly how some of the biggest bombs in the country 's history were exploded in the then Transvaal, and, with moving sympathy, the desperate plight of the right-wingers in their pitiful invasion of the then homeland of Bobhuthatswana.But the biggest drama was perhaps the attempt to break into the electronic counting system of the election, for whose supervision Harris was responsible. Harris has one at the edge of one 's seat as he tells of the drama behind the scenes, eleventh-hour meetings with Mandela and de Klerk, the plans to make the results flow again, and of how closely the country steered away from disaster and ended giving itself a miracle result.

This new edition of Profit Planning is ideal for hotel, restaurant and licensed house managers as it focuses on profit planning, the major area of finance which the general manager needs to get to grips with. The practical aspects of day-to-day profit planning are emphasized, which means that the reader can understand the approach with the minimum of theory and technical jargon. The examples and illustrations used can easily be translated into all aspects of the hospitality industry, so this book has a wide appeal.Unit managers now have high levels of finance responsibility at an early stage in their career. This reflects the growth in strongly branded and market oriented chains of pubs and restaurants which need to achieve swift returns on their investments. The financial management skills expected of unit managers are therefore growing in sophistication and this new edition takes full account of this.