Button on Taxis: Licensing Law and Practice, 4th edition covers the proposed new Taxi Licensing Act 2015 as well as significant case law since the last edition in 2009.
Property Tax Planning is an indispensable property guide for tax practitioners, property lawyers, surveyors and property owners. With worked examples throughout, it clearly highlights the tax planning
This is a unique and practical book for lawyers, social workers, and social work students in Northern Ireland. Covering all areas of the law relating to social work practice, this second edition advis
A Cultural History of Gardens presents an authoritative survey from ancient times to the present. This set of six volumes covers over 2500 years of gardens as physical, social and artistic spaces.1. A
This is a highly practical book for solicitors and accountants with clients in Ireland. The work adopts a practical approach, considering both the vendor's and seller's perspective. It provides the pr
Market Abuse and Insider Dealing, 3rd edition provides a comprehensive exposition of the law of insider dealing and market abuse, including analysis of the interplay between UK Criminal law and Admini
Scots Criminal Law, 4th edition is a well-established, clear and comprehensive introduction to the basic principles relating to Scots criminal law. The fourth edition takes account of case law develop
With AI now being used in many walks of our every day life, this book looks at the questions surrounding AI and its future.For example: Who owns AI? Is AI a product in its own right? Should AI have ri
Water pollution law is the most developed of the pollution control systems and is a large and complex area of environmental law, with numerous laws at international, EU and domestic level. The regulation at these levels deals with a wide range of issues, such as water quality standards, water pollution control, fisheries, navigation, flood, coastal protection and marine pollution with a wide range of water pollution offences.A comprehensive account of water and waste legislation, this book includes:- A detailed interpretation of the relevant statutory provisions and associated case law.- The impact of Brexit on current regulations.- Discussions surrounding UK desalination plants, end of life vehicles and nature conservation.- The changes in international regulations and the impact that this has on UK water and waste regulation.The detailed treatment of the issues involved will enable practitioners to feel confident in what is a complicated area of law.
Buying and Selling Insolvent Companies and Businesses aims to be a comprehensive guide to its readers, being useful to insolvency practitioners and other professionals involved in insolvency, including lawyers, accountants, company directors and company secretaries. It is also of use to potential investors and their advisers as well as being of interest to students who may wish to specialise in insolvency.The new third edition has been updated to include: - Corporate Insolvency and Governance Act 2020 which brought in a new moratorium procedure and restructuring plan as permanent measures in response to COVID-19- the impact of Brexit on insolvency laws- the impact of the significant rise in the use of company voluntary arrangements- the new Pensions bill, which will have an impact on advisors to insolvent companies
written by Peter Rayney, the current President of the CIOT, this book provides advice on a range of factors impacting the tax planning activity undertaken by most businesses. The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given. The commentary summarises the key planning points from the viewpoints of the company itself, the shareholders and in some instances the employees. Planning checklists appear at the end of all relevant chapters. As well as reflecting recent HMRC guidance and relevant case decisions, the content is updated in line with the provisions bought in by Finance Act 2022. It also includes relevant temporary tax and financial assistance given by the Government during the Covid-19 pandemic.
This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the
A two volume pack providing expert analysis and guidance on the changing legislation affecting the treatment of loan relationships and derivative contracts.Comprises the following titles:· Tax
When the European Court of Justice and the Court of First Instance drafts its own procedural rules, and when it makes decisions on procedural matters, it turns to Paul Lasok’s highly regarded book for
