Insurance Premium Tax

Mark Chesham

Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.

  • Format: Paperback
  • ISBN: 9781913507251
  • Publication Date: Mar 2023
  • Availability: In Stock - Despatched Within 5-7 Working Days

A Better Globalization

Kemal Dervis

The huge costs of armed conflict, the great challenge of state failure, and the slow pace of international actions to address world poverty all point to weaknesses in the global institutional framework and the need for much more effective international cooperation. In this book, Kemal Dervis argues that it is time to build a new international governance structure, breaking away from a system that reflects the post World War II world toward one that is appropriate to the realities and requirements of the 21st century. He proposes a reform of the international institutional architecture based on high-level governance in both the political and economic domains by a renewed and modernized United Nations. Navigating between careful realism and bold idealism, he formulates a coherent vision encompassing both institutional reform and new ideas for policies supported by the specialized institutions such as the IMF, the World Bank, the WTO, the UN agencies themselves, and regional institutions such as the regional development banks. In this plea for "better" globalization, Dervis proposes that, under the legitimizing umbrella of the UN, the specialized institutions deal with the deep causes of the obstacles to poverty reduction and instability rather than their immediate manifestations. He recognizes the great potential that more and freer trade can have for accelerating growth throughout the world. He also stresses, however, that for this potential to be unleashed, the hearts and minds of people must be won by transforming not only the WTO framework but the entire governance of the international economic system into something that is perceived as more legitimate and more responsive to the concerns of the developing world as well as wealthy and creditor nations.

  • Format: Paperback
  • ISBN: 9780815717638
  • Publication Date: Mar 2005
  • Availability: In Stock - Despatched Within 5-7 Working Days

Transforming Society through the Extractive Industries

Daniel Dumas

Illustrated by case studies of good practice from across the Commonwealth, this book will help government decision-makers ensure that the extractive industries (dealing with the extraction of non-renewable natural resources - notably oil, gas and minerals) transform society for the better, while minimising the risk of instability and conflict.

  • Format: Paperback
  • ISBN: 9781849290272
  • Publication Date: Oct 2010
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Performance Incentives for Global Health

Rena Eichler

This volume demonstrates how incentives can improve the delivery and use of health services in low- and middle-income countries. The authors describe the rationale for introducing incentives tied to achievement of specific health-related targets, and they provide clear guidance about designing, implementing, and evaluating programs that provide incentives to health care providers and patients. A set of case studies focuses on recent uses of incentives addressing a range of health conditions in diverse countries. In particular, these studies emphasize how explicit incentives can be used to strengthen weak health systems.The book will be of use to policymakers and program managers in both developing countries and the donor community interested in improving health outcomes through the strategic use of performance-based incentives.

  • Format: Paperback
  • ISBN: 9781933286297
  • Publication Date: Apr 2009
  • Availability: In Stock - Despatched Within 5-7 Working Days

Thrive

Daniela Falecki

  • Format: Paperback
  • ISBN: 9781923116146
  • Publication Date: Jan 2024
  • Availability: In Stock - Despatched Within 5 Working Days

Protected Cell Companies

Nigel Feetham

Protected Cell Companies is a valuable resource for practitioners who work with this important new business form. The book provides comprehensive guidance on such complex issues as insolvency, veil-piercing, tax, and accounting, use for captive insurance companies,  and as a bankruptcy remote vehicle for special purpose vehicles, credit derivatives, and open-end investment companies.

  • Format: Paperback
  • ISBN: 9781904905929
  • Publication Date: Mar 2010
  • Availability: In Stock - Despatched Within 5-7 Working Days

A Risky Business

Center for Global Development Global Health Forecasting Working Group

Access to medicines is an issue of life or death for millions of people in poor countries. While great strides have been made in the last decade to improve health in poor countries the global supply chain that connects the dots does not work well. This report of the Global Health Forecasting Working Group, which was convened in early 2006 by senior fellow and director of programmes Ruth Levine, provides an elegant analysis of the problem and a sensible agenda for action.

  • Format: Paperback
  • ISBN: 9781933286181
  • Publication Date: Sep 2014
  • Availability: In Stock - Despatched Within 5-7 Working Days

Trade and Commercial Interactions in the Atlantic Basin

Renato G. Flores Jr.

  • Format: Paperback
  • ISBN: 9781733733939
  • Publication Date: Dec 2019
  • Availability: In Stock - Despatched Within 5-7 Working Days

The Tax Schedule

Eile Gibson

The Tax Schedule explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. These are also included on a disk, so that practitioners can download and adapt the model documents for their own transactions. Since January 2014 we have witnessed continued erosion of the powers of the tax evasion industry including a new Targeted Anti-Avoidance Rule (TAAR), increased penalties and new HMRC powers, major changes the taxation of UK property for non-UK residents and non-UK domiciles, and a recently introduced investors' relief, similar to entrepreneurs' relief but which is available to non-employees and directors. The book has been updated to reflect these developments. This edition contains an extended glossary, details of new investor relief schemes and changes in legislation as announced as at 15 September 2016. The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company. Need more than one copy? If there is just one copy in the library, it may not be there when you need it. Buy one copy at full price, and extra copies can be bought at half price using the discount code TS2HP

  • Imprint: Spiramus Press
  • Format: Hardback
  • ISBN: 9781910151280
  • Publication Date: Oct 2016
  • Availability: In Stock - Despatched Within 5-7 Working Days

Developing Countries and the Global Financial System

Stephany Griffith-Jones

This book presents the main papers and discussion points of the conference held by the Commonwealth Secretariat, the World Bank and the IMF in 2000. Policy-makers from developing countries considered a new design of international financial architecture appropriate to the 21st century.

  • Format: Hardback
  • ISBN: 9780850926743
  • Publication Date: Jan 2001
  • Availability: Temporarily out of stock: Usually despatched in 14-18 days

Dark Networks

Daniel Hamilton

  • Imprint: Center for Transatlantic Relations SAIS
  • Format: Paperback
  • ISBN: 9780989029407
  • Publication Date: May 2016
  • Availability: In Stock - Despatched Within 5-7 Working Days

Tax Audit Techniques in Cash Based Economies

Sheikh Sajjad Hassan

Second edition of a practical guide to using tax audits to detect concealed income in the most common trades in cash based economies. Based on methods used widely in the Indo-Pakistan sub-continent, it is also useful in other developing countries with cash based economies.

  • Imprint: Commonwealth Association of Tax Administrators
  • Format: Paperback
  • ISBN: 9780955354045
  • Publication Date: Nov 2010
  • Availability: In Stock - Despatched Within 5 Working Days

Strengthening Disaster Resilience in Small States

Wonderful Hope Khonje

Strengthening Disaster Resilience in Small States: Commonwealth Perspectives offers timely and expert analysis of differentiated exposure of small states to natural disasters, including an examination of specific interventions for strengthening small states' resilience to this phenomenon.

  • Format: Paperback
  • ISBN: 9781849291897
  • Publication Date: Oct 2019
  • Availability: In Stock - Despatched Within 5 Working Days

Handbook of Cost and Management Accounting

Zahirul Hoque

The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. It considers both conventional and contemporary issues.The book is a reference source for practising accountants, senior executives and managers working in human resources, operations, and accounting divisions. It is also ideal for courses in graduate programs such as master's degree, MBA orExecutive MBA.

  • Format: Paperback
  • ISBN: 9781904905011
  • Publication Date: Feb 2005
  • Availability: In Stock - Despatched Within 5-7 Working Days

Methodological Issues in Accounting Research

Zahirul Hoque

What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? This book helps address these questions. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.

  • Format: Paperback
  • ISBN: 9781910151464
  • Publication Date: Mar 2018
  • Availability: In Stock - Despatched Within 5-7 Working Days

VAT and Property

Ann Humphrey

This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: residential, commercial, charitable and mixed-use property, housing associations, protected buildings, and caravans. VAT refund schemes, the capital goods scheme and TOGC issues are also covered.  Includes detailed HMRC guidance and forms on CD-ROM

  • Format: Paperback
  • ISBN: 9781904905608
  • Publication Date: Feb 2015
  • Availability: In Stock - Despatched Within 5-7 Working Days

A Practitioner's Guide to International Tax Information Exchange Regimes

Grahame Jackson

The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements. The authors analyse the operation of the various automatic exchange of information regimes introduced in the last five years, including the OECD common reporting standards, DAC6 and MDRs, setting them in their historical context. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.

  • Format: Paperback
  • ISBN: 9781913507237
  • Publication Date: Sep 2021
  • Availability: In Stock - Despatched Within 5-7 Working Days

The Story of GN

Kurt Jacobsen

  • Format: Hardback
  • ISBN: 9788793229938
  • Publication Date: Jan 2019
  • Availability: In Stock - Despatched Within 5-7 Working Days

The UK Tax System

Malcolm James

This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules. 

  • Format: Paperback
  • ISBN: 9781913507138
  • Publication Date: Aug 2021
  • Availability: In Stock - Despatched Within 5-7 Working Days

The Taxation of Small Businesses 2022/2023

Malcolm James

The Taxation of Small Businesses 2022-23 is a practical guide to all aspects of direct taxation of small businesses in one volume. It is ideal for sole practitioners and small partnerships, but will be a handy reference guide for all tax advisers. The book aims to give a clear explanation of the relevant legislation and practical advice on ways of minimising clients' tax liabilities and warning against common pitfalls. The fifteenth edition has been updated to incorporate changes as a result of the Finance Act 2022.  

  • Format: Paperback
  • ISBN: 9781913507312
  • Publication Date: Jul 2022
  • Availability: In Stock - Despatched Within 5-7 Working Days