Author: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Publisher: The Stationery Office
ISBN: 9780108553462
Category : Business & Economics
Languages : en
Pages : 82
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Book Description
The Government proposes introducing legislative tests to determine if an Limited Liability Partnership member is an employee or truly a partner. Failing these tests would make the member liable for income tax and National Insurance Contributions (NIC) as an employee and the LLP would pay employer NICs. Nearly all the evidence received by the Committee was that the legislative tests failed to achieve the policy objective. Many suggested that existing case law could be used instead. A delay in implementation until April 2015 would allow for further consultation to target the legislation better and for businesses to adapt to the changes. The Committee also raised concerns that the proposed changes to tax arrangements for LLPs would apply only to UK registered LLPs and not those conducting business here but formed outside the UK. The Committee is content in principle with proposed measures to counter shifting of profit to corporate members of partnerships to minimise tax liability and highlights the extent of this practice in the Alternative Investment Fund Management (AIFM) Sector. But the Committee wants to see the legislation drafted more precisely. And it is concerned that the Government's revised estimates of the tax yield from these measures, and particularly the additional £1.92bn in 2015-2019 from the AIFM sector, show that the Government's original estimates of tax yield were very wide of the mark.
Author: Great Britain: H.M. Treasury
Publisher: The Stationery Office
ISBN: 9780108510502
Category : Tax evasion
Languages : en
Pages : 28
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Book Description
Dated March 2011. A supporting document for the Budget 2011 (HC 836, ISBN 9780102971033)
Author: Great Britain: Ministry of Justice
Publisher: The Stationery Office
ISBN: 9780101849920
Category : Law
Languages : en
Pages : 40
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Book Description
The European Court of Human Rights has described the UK's current blanket ban on prisoner voting as 'general, automatic and indiscriminate' and found it to be in breach of article 3 of protocol 1 of the European Convention on Human Rights. The ECHR requires the UK to bring forward legislative proposals to amend our current legislation to be compliant with the Convention. The Government is putting forward three options to a Committee of both Houses for full Parliamentary scrutiny. The three options are: a ban for prisoners sentenced to 4 years or more; a ban for prisoners sentenced to more than 6 months; a continued ban for all convicted prisoners. When the Joint Committee has finished its scrutiny the Government will reflect on its recommendations it will continue the legislative process by introducing a Bill.
Author: Great Britain: Parliament: House of Lords: Select Committee on the Constitution
Publisher: The Stationery Office
ISBN: 9780104005408
Category : Political Science
Languages : en
Pages : 198
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Book Description
Parliament and the legislative Process : 14th report of session 2003-04, Vol. 2: Evidence
Author: Great Britain: Home Office
Publisher:
ISBN: 9781474125659
Category :
Languages : en
Pages : 299
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Book Description
Dated November 2015. Print and web pdfs available at https://www.gov.uk/government/publications Web ISBN=9781474125666
Author: Great Britain: Parliament: House of Lords
Publisher: The Stationery Office
ISBN: 9780108472411
Category : Business & Economics
Languages : en
Pages : 290
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Book Description
This is the 22nd edition of the publication which was first published in 1862. It is the authoritiative guide to procedure in the House. This edition reflects two major changes: the creation of the Supreme Court of the United Kingdom on 1 October 2009, ending the historic judicature of the House of Lords; secondly the procedures agreed for regulating the conduct of members.
Author: Thomas J. Biersteker
Publisher: Cambridge University Press
ISBN: 1107134218
Category : Political Science
Languages : en
Pages : 423
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Book Description
Systematically analyzes the impacts and the effectiveness of UN targeted sanctions over the past quarter century.
Author: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Publisher: The Stationery Office
ISBN: 9780108551352
Category : Business & Economics
Languages : en
Pages : 64
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Book Description
The report Tackling Corporate Tax Avoidance In A Global Economy: Is A New Approach Needed? (HL 48) examines the problem of the avoidance of corporation tax by multinational companies. The UK faces a serious problem of avoidance of corporation tax, due in part to the complexity of the tax regime in the UK, but mainly because the international tax system gives multinational companies opportunities to shift profits between countries in ways that reduce their liabilities in the UK. This damages the economy and undermines trust in the tax system. The Committee supports the case for fundamental reform of the international corporate tax framework being pursued in the OECD, but it not clear that the reforms will be effective or whether they can be achieved within the proposed two year timescale. The present system can encourage multinational companies to take on excessive debt in the UK, including by borrowing money from an overseas subsidiary, to reduce
Author: Mark Elliott
Publisher: Bloomsbury Publishing
ISBN: 1509906886
Category : Law
Languages : en
Pages : 380
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Book Description
There is a developing body of legal reasoning in the United Kingdom Supreme Court in which members of the senior judiciary have asserted the primary role of common law constitutional rights and critiqued legal arguments based first and foremost on the Human Rights Act 1998. Their calls for a shift in legal reasoning have created a sense amongst both scholars and the judiciary that something significant is happening. Yet despite renewed academic and judicial interest we have limited insight into what common law constitutional rights we have, how they work and what they offer. This book is the first collection of its kind to systematically explore both the content and role of individual common law constitutional rights alongside the constitutional significance and broader implications of these developments. It therefore contributes not only to our understanding of what the common law might be capable of offering in terms of the protection of rights, but also to our understanding of the nature of the constitutional order of which such rights are an integral part.
Author: Elinor Ostrom
Publisher: Cambridge University Press
ISBN: 1107569788
Category : Business & Economics
Languages : en
Pages : 297
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Book Description
Tackles one of the most enduring and contentious issues of positive political economy: common pool resource management.
