Bøger udgivet af Spiramus Press

Tells the history of the Freedman's Savings Bank, how it grew much too quickly, why it failed and the impact on Black America. This book will put the Freedman's Savings Bank in the conversation with reparations, Baby Bonds and financial literacy.

Through introspection and an awareness of our personality and character, The Work Revolution helps you develop practical tools and techniques to build a healthy approach to the modern working world.

Hetty Howland Green (1834-1916), born Hetty Howland Robinson, and known in her later years as "The Witch of Wall Street," was born in the whaling town of New Bedford, Massachusetts to Quaker parents. This biography charts Hetty Green's extraordinary ascent up the pyramid of wealth to a point where, in the earliest years of the twentieth century, she was being identified as the richest woman in America. The first in a series of brief biographies of significant tycoons, this is an insight into the life and methods of one of the earliest and most influential business women in the US. It examines the source of her wealth, and her method of building upon it. It also profiles those who helped or thwarted her along the way.

VAT and Financial Services takes the reader through the relevant legislation and case law, the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements; examines the consequences of outsourcing (through a detailed study of 10 significant cases); looks at the key issues facing financial services and insurance; and then discusses the VAT cost sharing exemption. Since the third edition, there have been significant developments, including (most obviously) Brexit. The key VAT change is that EU legislation is no longer primary legislation (although many EU VAT principles, obligations and rights have been 'retained') and ECJ court decisions are, in general, no longer binding although 'a court or tribunal may have regard to anything done on or after exit day by the European Court, another EU entity or the EU so far as it is relevant to any matter before the court or tribunal' (European Union (Withdrawal) Act, 2018 s6(2)). Also, the Court of Appeal decision in HMRC v Perfect [2022] EWCA Civ 330, which is an excise duty case but more widely applicable, confirmed that decisions from any referrals to the ECJ made before 31 December 2020 remain binding on the UK even if the decision is issued after that date. In addition to this general change, there have been some more specific changes, for example the changes to the VAT (Specified Supplies) Order 1999, which now treats supplies to persons in the EU in the same way as supplies to persons outside the EU and some changes to the status of EU pension funds. A further change has been to the status of Cost Sharing Groups, an arrangement that allows persons who carry on certain activities to form a group to share costs without creating sticking VAT. As Cost Sharing groups are no longer available to the financial services and insurance sectors, the chapter and appendix covering these have been removed from this edition. Appendices include: contracts of insurance; Lloyd's VAT arrangements; HMRC ABI partial exemption guidance for the insurance sector; TOGC legal extracts; and the VAT territory of the EU. Finance directors and finance controllers in the financial services and insurance sectors and at those who advise these sectors should all find the book helpful.

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. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government.

The book reviews the evolution of labour law within the EU, analyses the distinct regional approaches to employment and welfare, and looks at the pressures for change within a further enlarged EU. The authors then provide a basic outline of employment law in each of the 28 member states, and in Turkey, Montenegro and Bosnia Herzegovina (all of whom are preparing for membership). In the six years since the second edition of this book was published in 2010 the economic consequences of the global financial crisis of 2008 onwards have forced many EU member states to revisit their labour laws, and attempt to make their labour markets more competitive while remaining in the EU framework. These changes have been incorporated into the third edition. The book identifies those areas where the law is unified by the enactment of European Directives, and regional differences which are potential pitfalls for employers with workers in more than one EU state. It is intended for HR persons, lawyers looking for basic knowledge, policymakers & lawmakers elsewhere in EU, and EU bodies. About the authors: Stephen Hardy LLB PhD FRSA MCIArb FHEAcad, is Professor of Law and formerly a practising barrister specialising in employment law. He is also a Judge of the First-tier Tribunal (Social Entitlement Chamber). Mark Butler LLB LLM PhD is a non-practising barrister and Lecturer in Law at Lancaster University. He is the author of Spiramus's Equality and Anti-Discrimination Law (2016) and the Deputy General Editor of Sweet & Maxwell's Encyclopaedia of Employment Law.

This book is intended to meet a range of different needs and to cater for different levels of knowledge about employee ownership. If you are considering making your company employee-owned or you are advising someone going through that process, and in either case are new to the topic, you can build up your knowledge levels from Chapter 1. Alternatively, the book can be used as a reference work if you have a particular question to answer.Some parts of the book will not be relevant to every reader. For example, several chapters consider how employees can acquire shares personally: these will not be relevant to companies which intend their employee ownership only to be through an employee trust. The book is intended as practical guide rather than a highly detailed technical treatise. Its priority is to explain key issues in an accessible fashion and to raise awareness of where further exploration and advice may be important.

A practical guide to all aspects of direct taxation of small businesses in one volume. 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.

A concise guide for all those who aim at obtaining a basic knowledge of European tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions.

Takes a look at the gap which lies between books on tax and those on trust law, and tries to bridge the two. As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue & Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws.

Looking for the meaning of a tax term? Leach's Tax Dictionary is a cornucopia of tax terms and data. It contains over 1,000 pages of definitions, abbreviations explained and useful data - tax rates and other information which may be of use to a tax accountant/lawyer.