Provides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes. Practical Share Valuation combines decades of the authors' practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes. The book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available. Whether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations. The seventh edition includes the following updates: - Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax; - Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures; - Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club; - Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016); - Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.
This user-friendly guide follows on from the bestselling book Essentials of Pharmacology for Nurses, and is written for pre-registration nursing students looking for an accessible guide to drug groups that goes beyond the essentials. It is simple and accessible and examines the next logical set of drug groups that nurses need to know.
Think tanks are proliferating. Although they are outside of government, many of these policy research institutes are perceived to influence political thinking and public policy. This book develops ideas about policy networks, epistemic communities and policy learning in relation to think tanks.
The dominant approach to economic policy has so far failed to adequately address the pressing challenges the world faces today: extreme poverty, widespread joblessness and precarious employment, burgeoning inequality, and large-scale environmental threats. This message was brought home forcibly by the 2008 global economic crisis. Rethinking Economic Policy for Social Justice shows how human rights have the potential to transform economic thinking and policy-making with far-reaching consequences for social justice. The authors make the case for a new normative and analytical framework, based on a broader range of objectives which have the potential to increase the substantive freedoms and choices people enjoy in the course of their lives and not on not upon narrow goals such as the growth of gross domestic product. The book covers a range of issues including inequality, fiscal and monetary policy, international development assistance, financial markets, globalization, and economic instability. This new approach allows for a complex interaction between individual rights, collective rights and collective action, as well as encompassing a legal framework which offers formal mechanisms through which unjust policy can be protested. This highly original and accessible book will be essential reading for human rights advocates, economists, policy-makers and those working on questions of social justice.
Dr. McCoy finds himself in over his head when put in command of the Starship Enterprise in this electrifying Star Trek adventure. When Dr. McCoy grumbles once too often about the way the Starship Enterprise ought to be run, Captain Kirk decides to leave the doctor in command while he oversees a routine diplomatic mission. But McCoy soon learns that command is a double-edged sword when Kirk disappears without a trace. Desperately trying to locate his captain, McCoy comes under pressure from Starfleet to resolve the situation immediately. Matters go from bad to worse when the Klingons arrive and stake their own claim on the planet. And when another deadly power threatens them all, McCoy and the Enterprise are pitted against an alien fleet in a battle they have no hope of winning.
Providing a reassessment of Benozzo Gozzoli, one of the most esteemed and prolific artists of the Renaissance, this work focuses on the social and cultural context within which he worked. The book provides stylistic and technical discussions of each of his major works.
This user-friendly guide follows on from the bestselling book Essentials of Pharmacology for Nurses, and is written for pre-registration nursing students looking for an accessible guide to drug groups that goes beyond the essentials. It is simple and accessible and examines the next logical set of drug groups that nurses need to know.
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