spiramus press gb (142 resultados)

Paperback. Condición: New. 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.

Paperback. Condición: New. 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.

Paperback. Condición: New. The Roaring Twenties, jazz music, Hollywood glamour: the end of the First World War ushered in a golden age for America, with a booming stock market and rampant property speculation. It seemed as if the good times with Presidents Harding and then Coolidge in charge would never end. In marked contrast were the fortunes of many European countries, struggling to repay war debts and with the terms of the Treaty of Versailles plunging Germany into economic catastrophe. With Herbert Hoover now President, the US markets continued to climb and some investors sold out, sensing trouble ahead. The Crash came in October 1929, and America slid into deep depression. Against a background of bank failures, industrial decline, rural poverty and unemployment, protests, strikes and riots broke out. Hoover was swept from power in 1932 and it fell to the new President, Franklin D. Roosevelt, to revive America's fortunes with a number of ground-breaking new programmes which made up the New Deal.This book covers this turbulent period in America's history, introducing us to the key figures and revealing the impact which the Great Depression had on the American people. Will be of value to GCSE, AS and A level history students looking for an accessible account of the Great Depression.

Paperback. Condición: New. The Roaring Twenties, jazz music, Hollywood glamour: the end of the First World War ushered in a golden age for America, with a booming stock market and rampant property speculation. It seemed as if the good times with Presidents Harding and then Coolidge in charge would never end. In marked contrast were the fortunes of many European countries, struggling to repay war debts and with the terms of the Treaty of Versailles plunging Germany into economic catastrophe. With Herbert Hoover now President, the US markets continued to climb and some investors sold out, sensing trouble ahead. The Crash came in October 1929, and America slid into deep depression. Against a background of bank failures, industrial decline, rural poverty and unemployment, protests, strikes and riots broke out. Hoover was swept from power in 1932 and it fell to the new President, Franklin D. Roosevelt, to revive America's fortunes with a number of ground-breaking new programmes which made up the New Deal.This book covers this turbulent period in America's history, introducing us to the key figures and revealing the impact which the Great Depression had on the American people. Will be of value to GCSE, AS and A level history students looking for an accessible account of the Great Depression.

Paperback. Condición: New. The author tells the history of the Freedman's Savings Bank, how it grew much too quickly, why it failed and the impact on Black America. The end of slavery in the United States left thousands of enslaved people with the need to survive the transition to freedom, including food, clothing, shelter, and medical care. They would also need education, money and financial services. In 1865 Congress passed legislation to create the Freedman's Bureau to provide those services. It also created the Freedman's Savings Bank. Large numbers of the formerly enslaved people had been paid for service in the Union Army - the first time many had cash. And they had no safe depository. The Freedman's Bank offered that, expanding quickly and gained millions in deposits - mostly ranging from $5 to $50. But inexperience and corruption doomed it to failure, costing may of the small depositors their savings. Some of the biggest issues facing Black consumers today may be able to trace their roots back to this debacle, from the historical distrust in banks to the racial wealth gap.Why publish now?On the heels of the social justice protests 0f 2020 and the Covid pandemic, some of the persistent and long-lasing problems facing Black Americans bubbled to the top. Black Americans suffered more than White Americans - they got sicker and died more frequently. In addition, they bore the brunt of the job losses economically and business failures.White Americans (and many Black Americans) learned about how vibrant Black communities like Black Wall Street in Tulsa, Oklahoma, were burned to the ground by angry White mobs, destroying generational Black wealth. The racial wealth gap was pushed to the forefront of the debates.Many of those issues in the wealth gap - including the distrust of Banks and the lack of generational wealth in the Black community can be traced back to the collapse Freedman's Savings Bank and the resulting loss of wealth and generational wealth in Black America.This book will put the Freedman's Savings Bank in the conversation with reparations, Baby Bonds and financial literacy.

Paperback. Condición: New. John Jacob Astor - Cornelius Vanderbilt - Andrew Carnegie - John D. Rockefeller - Henry Ford - Joseph P. Kennedy - Even today, long after their deaths, the names of these six men continue to be associated with wealth and power. When they were alive, they dominated their worlds as few men had done before, and few have done since. Now in paperback, this book contains the life stories of six of the richest men who ever lived in America. Their lives offer us windows into ways of life that most of us can only imagine - an opportunity to glimpse times when laws, attitudes, prejudices, and opportunities were very different from today. Their achievements - financial, political, and social - continue to affect us to this day, for good or ill. Additionally, their mistakes still offer important lessons about the acquisition, use, and abuse of wealth and power. And had they not lived, the history of America - and the world - might have been very different indeed.

Paperback. Condición: New. John Jacob Astor - Cornelius Vanderbilt - Andrew Carnegie - John D. Rockefeller - Henry Ford - Joseph P. Kennedy - Even today, long after their deaths, the names of these six men continue to be associated with wealth and power. When they were alive, they dominated their worlds as few men had done before, and few have done since. Now in paperback, this book contains the life stories of six of the richest men who ever lived in America. Their lives offer us windows into ways of life that most of us can only imagine - an opportunity to glimpse times when laws, attitudes, prejudices, and opportunities were very different from today. Their achievements - financial, political, and social - continue to affect us to this day, for good or ill. Additionally, their mistakes still offer important lessons about the acquisition, use, and abuse of wealth and power. And had they not lived, the history of America - and the world - might have been very different indeed.

Paperback. Condición: New. In order to survive in the changing business environment,organisations should rethink their strategic philosophy and the role of management accounting. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions.It focuses on both conventional and contemporary issues.The book will serve as a reference source for practicing accountants, senior executives and managers working in human resources, operations, and accounting divisions. As the principal focus of this book is on conceptual foundations, it would also be ideal for courses in graduate programs such as master's degree, MBA or Executive MBA.

Paperback. Condición: New. As students leave college already weighed down by the burden of student loans to repay and enter the working world with all of its financial and legal traps and temptations, it is more important than ever that they understand the most important facts of personal finance and employment rights. This is guide for young people going to University or starting work for the first time. Many young people have little or no idea about basic financial and related matters, such as how credit cards, bank accounts and overdrafts actually work (and consequently run the risk of paying much more in interest and charges than they ought). Nor do they always understand exactly what they are doing when they sign a contract of employment etc, why it is important to start saving early, what a mortgage really is and how the various types differ. This book addresses those issues and more on pensions planning and income tax.

Paperback. Condición: New. The author tells the history of the Freedman's Savings Bank, how it grew much too quickly, why it failed and the impact on Black America. The end of slavery in the United States left thousands of enslaved people with the need to survive the transition to freedom, including food, clothing, shelter, and medical care. They would also need education, money and financial services. In 1865 Congress passed legislation to create the Freedman's Bureau to provide those services. It also created the Freedman's Savings Bank. Large numbers of the formerly enslaved people had been paid for service in the Union Army - the first time many had cash. And they had no safe depository. The Freedman's Bank offered that, expanding quickly and gained millions in deposits - mostly ranging from $5 to $50. But inexperience and corruption doomed it to failure, costing may of the small depositors their savings. Some of the biggest issues facing Black consumers today may be able to trace their roots back to this debacle, from the historical distrust in banks to the racial wealth gap.Why publish now?On the heels of the social justice protests 0f 2020 and the Covid pandemic, some of the persistent and long-lasing problems facing Black Americans bubbled to the top. Black Americans suffered more than White Americans - they got sicker and died more frequently. In addition, they bore the brunt of the job losses economically and business failures.White Americans (and many Black Americans) learned about how vibrant Black communities like Black Wall Street in Tulsa, Oklahoma, were burned to the ground by angry White mobs, destroying generational Black wealth. The racial wealth gap was pushed to the forefront of the debates.Many of those issues in the wealth gap - including the distrust of Banks and the lack of generational wealth in the Black community can be traced back to the collapse Freedman's Savings Bank and the resulting loss of wealth and generational wealth in Black America.This book will put the Freedman's Savings Bank in the conversation with reparations, Baby Bonds and financial literacy.

Paperback. Condición: New. Marylebone has been home to its fair share of rogues, villains and eccentrics, and their stories are told here. The authors also want to remind the reader that alongside the glamour of Society, there has also been hardship and squalor in the parish, as was graphically illustrated in Charles Booth's poverty maps of London in 1889.Over the past 10 years the Marylebone Journal has printed historical essays on the people, places, and events that have helped shape the character of the area. Some are commemorated with a blue plaque, but many are not. This is not a check-list of the grandees of Marylebone, though plenty appear in these pages.The essays have been grouped into themes of: history, politicians and warriors, culture and sport (from pop music and television to high art), love and marriage (stories from romance to acrimonious divorce), criminals, science and medicine, buildings and places, and the mad bad and dangerous to know ? those whose stories don't fit a convenient box but are too good not to tell.

Paperback. Condición: New. Marylebone has been home to its fair share of rogues, villains and eccentrics, and their stories are told here. The authors also want to remind the reader that alongside the glamour of Society, there has also been hardship and squalor in the parish, as was graphically illustrated in Charles Booth's poverty maps of London in 1889.Over the past 10 years the Marylebone Journal has printed historical essays on the people, places, and events that have helped shape the character of the area. Some are commemorated with a blue plaque, but many are not. This is not a check-list of the grandees of Marylebone, though plenty appear in these pages.The essays have been grouped into themes of: history, politicians and warriors, culture and sport (from pop music and television to high art), love and marriage (stories from romance to acrimonious divorce), criminals, science and medicine, buildings and places, and the mad bad and dangerous to know ? those whose stories don't fit a convenient box but are too good not to tell.

Paperback. Condición: New. Bess of Hardwick was one of the most remarkable people who lived in England in the late Tudor period. Born a daughter of a relatively humble Midlands family, she was married and widowed four times, on each occasion raising her social status until she ultimately became the Countess of Shrewsbury.An enthusiast of fine buildings, she left behind Hardwick Hall and Chatsworth House as prime examples of Elizabethan prodigy houses. She also left important genetic legacies in the form of her descendants, and is an ancestress of much of the British aristocracy for the last few hundred years.Whilst she lived at a time when the laws and customs of the land made it difficult for women to exercise any real form of economic or social independence, Bess succeeded in acquiring a personal fortune which not only made her the second wealthiest woman in the kingdom after Queen Elizabeth herself, but for generations after her served as the financial bedrock upon which her descendants would continue to build, in some cases right up to the present day.

Paperback. Condición: New. This book is primarily for parents looking for a source of information which compares the different types of childcare available in the UK. It provides information on the financial consequences, commitments and obligations that come with each of the different forms of childcare.Employers should find the book useful because of the employment tax consequences of childcare benefits, and the variety of childcare concerns brought to HR, relating to a wide range of employees. Employers who value their employees and seek to be both considerate and fair will want to know how they can help in childcare matters in the most cost-effective and tax-efficient manner.Childcare professionals may find some aspects of this book useful, such as the section on expenses and accounts for child minders. Nannies may be interested in understanding how much their net salary package actually costs their employers. The book should also help childcare providers to benchmark their service, and understand the financial consequences for parents, and themselves, of certain payments and benefits.Parents, as employees with children face a dichotomy: on the one hand they have a contractual obligation to their employer and frequently have a strong, personal investment in their career or profession; on the other hand, the duty of care and the desire to do the best for their children is paramount. Many parents are fully alive to their dual responsibilities and are extremely grateful for any support offered to them by their employer and indeed, their colleagues. If friction arises, it is invariably when childcare arrangements break down, or where there is a lack of understanding or communication.This book seeks to set out not only the various options available to parents, with the concomitant potential costs and obligations, but also to discuss alternative and back up arrangements. Many sources of information on childcare focus on new parents and their babies. While this is a critical time when parents seek advice, the childcare arrangements suitable for a couple with a baby may be very different from those for a single parent with school aged children. In this publication, consideration is given to childcare for babies through to teenagers.

Paperback. Condición: New. Bess of Hardwick was one of the most remarkable people who lived in England in the late Tudor period. Born a daughter of a relatively humble Midlands family, she was married and widowed four times, on each occasion raising her social status until she ultimately became the Countess of Shrewsbury.An enthusiast of fine buildings, she left behind Hardwick Hall and Chatsworth House as prime examples of Elizabethan prodigy houses. She also left important genetic legacies in the form of her descendants, and is an ancestress of much of the British aristocracy for the last few hundred years.Whilst she lived at a time when the laws and customs of the land made it difficult for women to exercise any real form of economic or social independence, Bess succeeded in acquiring a personal fortune which not only made her the second wealthiest woman in the kingdom after Queen Elizabeth herself, but for generations after her served as the financial bedrock upon which her descendants would continue to build, in some cases right up to the present day.

Paperback. Condición: New. The purpose of this book is to offer, in one place, enough information for you to assess your needs in the world of property thoughtfully, how to ask the right questions (and who to ask).The authors start by considering renting, being a tenant, and then guide you through the process of getting your mortgage and buying, including financial and tax consequences. Looking ahead, they also explain the selling process.It also looks at property investment in three forms:Buy-to-let.Buying abroad.Commercial property.These areas are full of uncertainty and risk as well as opportunity and profit, but risk and uncertainty can be minimised (though not eliminated) by developing an understanding of how these specialised areas of property investment operate.The authors also consider property issues that can arise in the later years of life such as property downsizing, equity release and inheritance tax planning.

Paperback. Condición: New. Third Edition. This is a timely update of Ian Fleming's invaluable guide, first published in 2006.For anyone involved in the administration of golf clubs, and in particular with their finances, grappling with VAT has been a thorny issue ever since it was introduced in the UK in 1973.This book explains the basic rules of VAT as they affect golf clubs. Written for club secretaries, treasurers, finance committee chairmen and accounting practices that have golf clubs as their clients, it highlights many of the most common problems likely to arise in the context of VAT. The author offers practical advice, such as how to avoid an unexpected VAT bill on a refurbishment of the clubhouse.With this book as a reference, it will be easier to avoid the many VAT ""bunkers"" which can create unwelcome and costly traps for golf clubs.The third edition includes a new chapter to cover the consequences of the Bridport and West Dorset Golf Club case and new HMRC guidance.

Hardback. Condición: New. The Roaring Twenties, jazz music, Hollywood glamour: the end of the First World War ushered in a golden age for America, with a booming stock market and rampant property speculation. It seemed as if the good times with Presidents Harding and then Coolidge in charge would never end. In marked contrast were the fortunes of many European countries, struggling to repay war debts and with the terms of the Treaty of Versailles plunging Germany into economic catastrophe. With Herbert Hoover now President, the US markets continued to climb and some investors sold out, sensing trouble ahead. The Crash came in October 1929, and America slid into deep depression. Against a background of bank failures, industrial decline, rural poverty and unemployment, protests, strikes and riots broke out. Hoover was swept from power in 1932 and it fell to the new President, Franklin D. Roosevelt, to revive America's fortunes with a number of ground-breaking new programmes which made up the New Deal.This book covers this turbulent period in America's history, introducing us to the key figures and revealing the impact which the Great Depression had on the American people. Will be of value to GCSE, AS and A level history students looking for an accessible account of the Great Depression.

Paperback. Condición: New. This book is about two things: tax and power. The processes through which tax law is formulated, involve more than the formal legislative and judicial processes which result in statute and case law. Tax law is an expression of tax policy, which is subjective and a heterogeneous product of states, cultures and politics.Regarding taxation as a branch of either black letter law or orthodox economics ignore, or even deny, this subjectivity. This book explores the complex dynamics of the debates which inform tax policy, the interaction between tax and power and how power relations between various groups in society and between individuals and the state are manifested through tax system. This helps to explain why the rules, procedures and practices are all formulated to suit their interests of the most powerful groups in society. Taxation is a powerful lens through which to analyse relationships between individuals and the state, since history has shown that there is a longstanding power relationship between rulers and subjects, which is articulated through tax regimes. Tax can therefore be seen as a technology which mediates such tensions and relationships and the way that choices are made and conflicts are resolved can give valuable insights into societal power relationships.

Paperback. Condición: New. This book is for those who become involved in a club, whether as a member or as someone who is elected to be a member of the Committee which runs the club. It is intended to provide a handbook or guide for such people to help them in their role of running the club. The focus of this book is the potential liability which club members may incur in the course of running the club. Since, too, the core of a club is its constitution and rules, there is much emphasis on the rules. The book is divided into four chapters: (1) The Club; (2) The Club and its Members; (3) The Management of the Club; and (4) The Club and Third Parties.

Paperback. Condición: New. Much has been written and spoken about the lessons learned from the financial crisis of 2009. This book deals with the lessons not learned before the financial crisis.Dr Trimbath demonstrates that an existing framework for regulating financial systems, available since at least 2001, could have prevented the systemic failure in the US that led to the collapse of global credit markets in 2008. Step by step the book guides you through what could have been done to prevent the crisis and what investors can do to protect themselves from the next one, and concludes with a key idea for making financial services businesses stand out from the crowd ensuring future success.The list of 10 Steps is quite straight-forward and simple.Have private, independent rating agencies.Provide some government safety net but not so much that banks are not held accountable (""Too Big to Fail"")Allow very little government ownership and control of national financial assets.Allow banks to reduce the volatility of returns by offering a wide-range of services.Require financial market players to register and be authorized.Provide information, including setting standards, to enhance market transparency.Routinely examine financial institutions to ensure that the regulatory code is obeyed.Enforce the code and discipline transgressors.Develop policies that keep the regulatory code up to date.Encourage the creation of specialized financial institutions.For each step the reader will find: the legislative and regulatory background on the existing rules; a review of academic research on the theory behind each step; and the facts and data connecting each step to the financial crisis of 2008.

Paperback. Condición: New. Much has been written and spoken about the lessons learned from the financial crisis of 2009. This book deals with the lessons not learned before the financial crisis.Dr Trimbath demonstrates that an existing framework for regulating financial systems, available since at least 2001, could have prevented the systemic failure in the US that led to the collapse of global credit markets in 2008. Step by step the book guides you through what could have been done to prevent the crisis and what investors can do to protect themselves from the next one, and concludes with a key idea for making financial services businesses stand out from the crowd ensuring future success.The list of 10 Steps is quite straight-forward and simple.Have private, independent rating agencies.Provide some government safety net but not so much that banks are not held accountable (""Too Big to Fail"")Allow very little government ownership and control of national financial assets.Allow banks to reduce the volatility of returns by offering a wide-range of services.Require financial market players to register and be authorized.Provide information, including setting standards, to enhance market transparency.Routinely examine financial institutions to ensure that the regulatory code is obeyed.Enforce the code and discipline transgressors.Develop policies that keep the regulatory code up to date.Encourage the creation of specialized financial institutions.For each step the reader will find: the legislative and regulatory background on the existing rules; a review of academic research on the theory behind each step; and the facts and data connecting each step to the financial crisis of 2008.

Paperback. Condición: New. Implied Trusts and Beneficial Ownership in Modern UK Tax Law takes a look at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? How does HM Revenue and Customs and the law recognise the imposition of beneficial ownership for tax purposes via an implied trust? and when will UK tax law impose beneficial ownership on a different taxpayer from the legal owner of an asset or income source? As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue and Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws. With the introduction of the 4th and 5th Anti-Money Laundering Directives, it is more important than ever to identify where beneficial ownership lies. This book is ideal for academics and practitioners alike, looking at the history of equity law and the chancery court through a prism of taxation; as well as the practical application of beneficial ownership when considering a client's tax position. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.

Paperback. Condición: New. Audience: Investors, entrepreneurs, companies considering going public, policy makers.Summary: Rigged financial markets and hopeless under-regulation on Wall Street are not new problems. In this book, Susanne Trimbath gives a sobering account of naked short selling, the failure to settle, and her efforts over decades, trying to get this fixed.Part I. Opening ActThis is a cautionary tale. What started as a regulatory failure has turned into a regulatory crisis. Shareholder democracy is in shambles. The institutions that were established to correct a problem of trade settlement failures (failures to deliver shares for settlement) have instead exacerbated the problem. They may not survive what comes next.Chapter 1: Primer. A non-technical explanation of the terminology and concepts used in the book, plus the economic implications of trading ""phantom"" stock and bonds.Chapter 2: Start at the Beginning. Twenty-five years ago, when I was working ""backstage at Wall Street"" a group of corporate trust specialists told me about a problem in shareholder voting rights. When I went to senior management at Depository Trust Company (DTC), then and still the largest securities depository in the world, brushed it off saying, ""You can't balance the world.""Part II. Back to Where I Left OffChapter 3: A Sidewalk Café in New York. At the request of a business colleague, I have coffee with a lawyer from Texas who tells me that a problem was about to blow up the financial markets: Wall Street brokers are using short sales and fails to deliver to grab the assets of American entrepreneurs. I feel a pang of guilt for not sticking it out to fix this before I left DTC in 1993. By 2003, it was a full-blown regulatory crisis!Chapter 4: Blind Men Describe an Elephant. When I start working on the issues after 2003, the lawyers, companies, investors and consultants I meet are like the blind men and a phantom share is the elephant. From a dentist in Michigan to a Republic operative in Washington DC, few of the self-described experts even knew what a naked short sale was before it either happened to them or someone hired them to pontificate on the subject.Part III. Committing to a CauseChapter 5: Real Experts Meet. The lawyers and several companies they represent are relying on poorly written reports provided by the Blind Men. Recognizing that the errors are piling up and having a negative impact on the outcomes in the court room, I bring in real experts, including the corporate trust specialists who first came to me in 1993. We coin the term ""phantom shares"" to describe the extra shares being created by short sales, stock lending and fails to deliver.Chapter 6: STA White Paper. The industry organization of corporate trust specialists, the Securities Transfer Association (STA) issues a report on over-voting after they are unable to get help from the Securities and Exchange Commission (SEC). Articles in their newsletter include a survey showing that over-voting - the direct.

Paperback. Condición: New. WHAT MAKES AN OPERA SINGER? And where in the making of a performance is the identity of the singer themselves? Linda Kitchen goes behind the scenes with prominent voices who have valuable insight about the world of opera, discussing what it means to be a performer, how they got into the profession and how who they are affects how they perform. Illustrated with photos of the artists in places that lend meaning to their lives by renowned photographer Nobby Clark.

Paperback. Condición: New. Eighth Edition. UK Taxation for Students assumes absolutely no prior knowledge of UK taxation. It is completely self-contained covering the main areas of taxation studied at undergraduate level and initially for many professional exams. It can be used to support other texts and includes all the various allowances, tax rates etc. that a student may need at the front of the book. It is written in a user-friendly manner, avoiding "tax jargon" and using, wherever possible, plain and straightforward English. It includes numerous examples throughout the text designed to illustrate particular points and then provides further examples for you to try in Appendix 2. Appendix 3 includes over 100 True or False questions for you to dip into at any time to test your understanding. Appendix 1 I contains suggested some tips for studying tax. This book covers the main UK taxes; income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses), inheritance tax (normally payable on the death of an individual) and National Insurance Contributions. Although primarily aimed at students studying at undergraduate level, these are the taxes that typically form the core of the syllabus for most of the UK's professional examinations in taxation such as those of the ACCA, AAT and possibly ATT, although no specific professional syllabus has been followed. In general, each of the chapters should be read through in the order that they are arranged as later chapters often assume knowledge from earlier chapters. Having said this, the Value Added Tax and Inheritance Tax chapters could be studied at any point, as a standalone as both are very different from the other taxes studied.

Paperback. Condición: New. Implied Trusts and Beneficial Ownership in Modern UK Tax Law takes a look at that gap which lies between books on tax and those on trust law, and tries to bridge the two. How and why is beneficial ownership important in UK tax? How does HM Revenue and Customs and the law recognise the imposition of beneficial ownership for tax purposes via an implied trust? and when will UK tax law impose beneficial ownership on a different taxpayer from the legal owner of an asset or income source? As well as tracing the story behind Britain's ancient tax laws and courts, relevant legislation, cases and HM Revenue and Customs' guidance are all reviewed to paint a picture of how equity and implied trusts fit within today's tax laws. With the introduction of the 4th and 5th Anti-Money Laundering Directives, it is more important than ever to identify where beneficial ownership lies. This book is ideal for academics and practitioners alike, looking at the history of equity law and the chancery court through a prism of taxation; as well as the practical application of beneficial ownership when considering a client's tax position. Those practitioners specialising in trusts should find this book an interesting and useful aid to supplement their knowledge of implied trusts and the relationship between the more-usual express trusts. Whether you are new to the tax profession, or a seasoned professional, there will be something here for everyone.

Paperback. Condición: New. Audience: Investors, entrepreneurs, companies considering going public, policy makers.Summary: Rigged financial markets and hopeless under-regulation on Wall Street are not new problems. In this book, Susanne Trimbath gives a sobering account of naked short selling, the failure to settle, and her efforts over decades, trying to get this fixed.Part I. Opening ActThis is a cautionary tale. What started as a regulatory failure has turned into a regulatory crisis. Shareholder democracy is in shambles. The institutions that were established to correct a problem of trade settlement failures (failures to deliver shares for settlement) have instead exacerbated the problem. They may not survive what comes next.Chapter 1: Primer. A non-technical explanation of the terminology and concepts used in the book, plus the economic implications of trading ""phantom"" stock and bonds.Chapter 2: Start at the Beginning. Twenty-five years ago, when I was working ""backstage at Wall Street"" a group of corporate trust specialists told me about a problem in shareholder voting rights. When I went to senior management at Depository Trust Company (DTC), then and still the largest securities depository in the world, brushed it off saying, ""You can't balance the world.""Part II. Back to Where I Left OffChapter 3: A Sidewalk Café in New York. At the request of a business colleague, I have coffee with a lawyer from Texas who tells me that a problem was about to blow up the financial markets: Wall Street brokers are using short sales and fails to deliver to grab the assets of American entrepreneurs. I feel a pang of guilt for not sticking it out to fix this before I left DTC in 1993. By 2003, it was a full-blown regulatory crisis!Chapter 4: Blind Men Describe an Elephant. When I start working on the issues after 2003, the lawyers, companies, investors and consultants I meet are like the blind men and a phantom share is the elephant. From a dentist in Michigan to a Republic operative in Washington DC, few of the self-described experts even knew what a naked short sale was before it either happened to them or someone hired them to pontificate on the subject.Part III. Committing to a CauseChapter 5: Real Experts Meet. The lawyers and several companies they represent are relying on poorly written reports provided by the Blind Men. Recognizing that the errors are piling up and having a negative impact on the outcomes in the court room, I bring in real experts, including the corporate trust specialists who first came to me in 1993. We coin the term ""phantom shares"" to describe the extra shares being created by short sales, stock lending and fails to deliver.Chapter 6: STA White Paper. The industry organization of corporate trust specialists, the Securities Transfer Association (STA) issues a report on over-voting after they are unable to get help from the Securities and Exchange Commission (SEC). Articles in their newsletter include a survey showing that over-voting - the direct.

Paperback. Condición: New. This book is about the theory of corporations as subjects of private international law. It aims to show the true extent and depth of legal and jurisdictional problems that states commonly face now, dealing with allocation of cross-border corporate relations and other relations closely connected with them in the appropriate system of law and jurisdiction.This work rests on the idea that in the united but diverse and contradictory world founded upon eternal laws, law should be characterized by the same qualities. The main end of private international law should be to support these qualities of the world and law bringing order to it.This book is a manual for jurists, practitioners of law and academics, who need research covering specific legal and jurisdictional issues in a corporate sphere and probes the issue of the place of private international law of corporations in national systems of law, when viewed through institutional, scientific, practical, strategic and economic dimensions.This book examines the issues concerned with allocation of cross-border corporate relations and other relations closely connected with them in the appropriate system of law and jurisdiction resting on the idea of distinct public policy with inherent public interest. It provides a careful study of institutional, scientific, practical, strategic and economic aspects of private international law of corporations as it was, is and ought to be. This is to show what was done, what we have at present and what needs to be done in this specific area in a manner suggesting a simple and concise reasoning within the confines of scientific, systematic and historical treatment of the issue in study.

Paperback. Condición: New. This book is about the theory of corporations as subjects of private international law. It aims to show the true extent and depth of legal and jurisdictional problems that states commonly face now, dealing with allocation of cross-border corporate relations and other relations closely connected with them in the appropriate system of law and jurisdiction.This work rests on the idea that in the united but diverse and contradictory world founded upon eternal laws, law should be characterized by the same qualities. The main end of private international law should be to support these qualities of the world and law bringing order to it.This book is a manual for jurists, practitioners of law and academics, who need research covering specific legal and jurisdictional issues in a corporate sphere and probes the issue of the place of private international law of corporations in national systems of law, when viewed through institutional, scientific, practical, strategic and economic dimensions.This book examines the issues concerned with allocation of cross-border corporate relations and other relations closely connected with them in the appropriate system of law and jurisdiction resting on the idea of distinct public policy with inherent public interest. It provides a careful study of institutional, scientific, practical, strategic and economic aspects of private international law of corporations as it was, is and ought to be. This is to show what was done, what we have at present and what needs to be done in this specific area in a manner suggesting a simple and concise reasoning within the confines of scientific, systematic and historical treatment of the issue in study.