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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
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: Parliament: House of Lords: Select Committee on Economic Affairs Publisher: The Stationery Office ISBN: 9780108553462 Category : Business & Economics Languages : en Pages : 82
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: Clive Walker Publisher: Routledge ISBN: 131749475X Category : Law Languages : en Pages : 163
Book Description
Contingency planning and resilience are of prime importance to the late modern risk society, with implications for law and for governance arrangements. Our risk society continues to seek ever more complex and detailed risk mitigation responses by law, including the UK’s Civil Contingencies Act 2004 and the US Homeland Security Act 2002, which respond to counter-terrorism, natural catastrophes, and other risks. This book seeks to analyse and criticise the legal developments in contingencies and resilience on a comparative basis, which engages with not only law and constitutionalism but also political theory and policy, including relations between public and private, national and local, and civil and military. Two transcending themes are of interest. One is institutional or structural – what bodies and power relations should we establish in a late modern world where Critical National Infrastructure is mainly held in private hands? The second is dynamic and concerns the grant of powers and arrangements for live responses. Both aspects are subjected to a strong critical stance based in 'constitutionalism', which demands state legitimacy even in extreme situations by the observance of legality, effectiveness, accountability, and individual rights. This book was originally published as a special issue of the International Journal of Human Rights.
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
Book Description
Parliament and the legislative Process : 14th report of session 2003-04, Vol. 2: Evidence
Author: Great Britain: Ministry of Justice Publisher: The Stationery Office ISBN: 9780101849920 Category : Law Languages : en Pages : 40
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 Publisher: The Stationery Office ISBN: 9780108472411 Category : Business & Economics Languages : en Pages : 290
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: M. Ayhan Kose Publisher: World Bank Publications ISBN: 1464815453 Category : Business & Economics Languages : en Pages : 403
Book Description
The global economy has experienced four waves of rapid debt accumulation over the past 50 years. The first three debt waves ended with financial crises in many emerging market and developing economies. During the current wave, which started in 2010, the increase in debt in these economies has already been larger, faster, and broader-based than in the previous three waves. Current low interest rates mitigate some of the risks associated with high debt. However, emerging market and developing economies are also confronted by weak growth prospects, mounting vulnerabilities, and elevated global risks. A menu of policy options is available to reduce the likelihood that the current debt wave will end in crisis and, if crises do take place, will alleviate their impact.
Author: Mark Elliott Publisher: Bloomsbury Publishing ISBN: 1509906886 Category : Law Languages : en Pages : 380
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: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Author: Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Author: Clive Walker
Author: Great Britain: H.M. Treasury
Author: Great Britain: Parliament: House of Lords: Select Committee on the Constitution
Author: Great Britain: Ministry of Justice
Author: Great Britain: Parliament: House of Lords
Author: Great Britain: Home Office
Author: M. Ayhan Kose
Author: Thomas J. Biersteker
Author: Mark Elliott