Bloomsbury Professional Tax Insight - Family Investment Companies

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Publisher : Bloomsbury Professional
ISBN 13 : 9781526512574
Total Pages : 64 pages
Book Rating : 4.5/5 (125 download)

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Book Synopsis Bloomsbury Professional Tax Insight - Family Investment Companies by : Deborah Clark

Download or read book Bloomsbury Professional Tax Insight - Family Investment Companies written by Deborah Clark and published by Bloomsbury Professional. This book was released on 2019-12-19 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first of a new series giving practitioners some guidance on specialist areas or complex areas of taxation where there is a need for some further understanding due recent changes in legislation or court decisions. Family investment companies (“FIC”) started to be used as an estate planning vehicle following the changes to the tax treatment of trusts that took place in 2006. Since then the structure has become increasingly popular, especially as corporation tax rates have been reducing. As a result they are now widely used, but the term family investment company is applied to many different types of structures, used for a wide variety of purposes. This title explores what makes a company a FIC, to consider how a company works and the potential ways to make them more bespoke, the different types of shares available, their features and when they may be appropriate. It also covers the key tax issues for funding a FIC, winding one up, privacy, reporting and asset protection features. It includes lots of examples based on real cases, and where relevant complex areas are illustrated by flowcharts and/or diagrams.

Bloomsbury Professional Tax Insight - Family Investment Companies

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Publisher : Bloomsbury Professional
ISBN 13 : 1526524694
Total Pages : 0 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Bloomsbury Professional Tax Insight - Family Investment Companies by : Deborah Clark

Download or read book Bloomsbury Professional Tax Insight - Family Investment Companies written by Deborah Clark and published by Bloomsbury Professional. This book was released on 2023-08-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the key issues to consider when exploring if a Family Investment Company is an appropriate vehicle to help with an individuals estate planning. An updated version of the Tax Insight on Family Investment Companies published in 2019. Written by an acknowledged expert in this field, Deborah Clark of Mills and Reeve, this publication explores what makes a company a FIC, considers how a company works and the potential ways to make them more bespoke. A Family Investment Company (FIC) is a bespoke vehicle which can be used as an alternative to a family trust. It is a private company whose shareholders are family members. A FIC enables parents to retain control over assets whilst accumulating wealth in a tax efficient manner and facilitating future succession planning. The commentary covers issues on how to fund the structure, what tax issues to watch out for, what rights you might give to the shares and the pros and cons of different choices. It deals with directors' powers, the use of an unlimited company and issues around privacy and wealth protection. Different structures are explained and their benefits and disadvantages highlighted. The commentary is bought up to to date with the new corporation tax rate and dividend tax rates introduced since the previous edition was published. It also reflects the author's continued practical experience in dealing with clients in this area. New features include: - a new chapter on Estate Planning Benefits - a new chapter on Treatment on Divorce - enhanced coverage of redeemable preference shares in the chapter on share capital - an expanded shareholders agreement chapter to include more information on what should be included in the agreement - a new chapter on share valuations - a new chapter on accounts preparation for Family Investment Companies The guidance given is supplemented by examples and diagrams to helpfully illustrate the concepts described.

Taxation of Regulated Investment Companies and Their Shareholders

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Publisher : Warren Gorham & Lamont
ISBN 13 : 9780791337639
Total Pages : pages
Book Rating : 4.3/5 (376 download)

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Book Synopsis Taxation of Regulated Investment Companies and Their Shareholders by : Susan A. Johnston

Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by Warren Gorham & Lamont. This book was released on 1999-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Regulated Investment Companies and Their Shareholders

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Publisher :
ISBN 13 : 9780791380475
Total Pages : pages
Book Rating : 4.3/5 (84 download)

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Book Synopsis Taxation of Regulated Investment Companies and Their Shareholders by : Susan A. Johnston

Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Advising the Family-Owned Business

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Publisher :
ISBN 13 : 9781550497595
Total Pages : 271 pages
Book Rating : 4.4/5 (975 download)

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Book Synopsis Advising the Family-Owned Business by : Insight Information Inc

Download or read book Advising the Family-Owned Business written by Insight Information Inc and published by . This book was released on 1997 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Company Reorganisations

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Publisher : Bloomsbury Publishing
ISBN 13 : 1526511509
Total Pages : 792 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Taxation of Company Reorganisations by : Pete Miller

Download or read book Taxation of Company Reorganisations written by Pete Miller and published by Bloomsbury Publishing. This book was released on 2020-10-05 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)

Articles of Association for Charities and Not for Profit Organisations: Guidance and Precedents

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Publisher : Bloomsbury Publishing
ISBN 13 : 1526516225
Total Pages : 481 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Articles of Association for Charities and Not for Profit Organisations: Guidance and Precedents by : Richard C. Bishop

Download or read book Articles of Association for Charities and Not for Profit Organisations: Guidance and Precedents written by Richard C. Bishop and published by Bloomsbury Publishing. This book was released on 2021-04-16 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Articles of Association for Charities and Not for Profit Organisations: Guidance and Precedents contains guidance and full precedents to help charity trustees, members of incorporated companies by guarantee, professional charity advisers and solicitors to form constitutional documents that meet the Charity Commission's requirements. It will also assist, not for profit organisations, right to manage companies, community interest companies and employed owned limit companies to implement internal regulations for the guidance of decision making at board level. Written for a tightly defined market and practical in approach, this text provides analysis of the prescribed or specified articles of association for a: · Private company limited by guarantee, incorporated under the Company Act 2006. · Charitable company regulated by the Charity Commission in England & Wales (GD1) · Right to manage company · Community Interest Company · Employee owned limited company The text is fully researched, with footnotes to the appropriate legislation, this new title includes: · Analysis of the new model articles for a company limited by guarantee , prescribed by the Company Act 2006 · Evaluation of the, regulatory prescribed model articles of association , for charities based in England or Wales (GD1) · Discuses the prescribed articles of association for right to manage companies · Analysis and discussion of the prescribed articles of association for a community interest company, with practical guidance on the asset lock provisions. · Evaluation and commentary on the employee trust and the employee company articles of association. · All precedents available as electronic downloads: Not for profit company Charitable Company Association – Non Charitable statue Museum – Charitable Statues This essential text will appeal to legal professionals and accountants who provide advice on charity law or charity formation, trustees of sports clubs, housing associations and museums, financial advisers and investment professionals who focus on advising charitable and Not for Profit organisations.

Tolley's Yellow Tax Handbook 2021-22

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Publisher :
ISBN 13 : 9781474317641
Total Pages : 16250 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis Tolley's Yellow Tax Handbook 2021-22 by : Anne Redston

Download or read book Tolley's Yellow Tax Handbook 2021-22 written by Anne Redston and published by . This book was released on 2021-09-30 with total page 16250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tolley's Yellow Tax Handbook ensures you have a complete view of contemporary tax legislation. This book is endorsed by the Chartered Institute of Taxation (CIOT). The new edition contains all the relevant UK direct tax legislation, along with EU Directives and Regulations and essential HMRC material. The impact of the Finance Act 2021 is expertly covered by Tolley's tax team. The reader's understanding of the legislation is assisted by cross-references to the HMRC Internal Guidance Manuals and market-leading commentary in Simon's Taxes.With arguably the longest tax code in the world, and Finance Acts of increasing complexity and volume, interpreting the legislation has become more difficult than ever. Tolley's Handbook is the imperative reliable guide to the legislation.

23 Things They Don't Tell You about Capitalism

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Publisher : Bloomsbury Publishing USA
ISBN 13 : 1608193586
Total Pages : 305 pages
Book Rating : 4.6/5 (81 download)

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Book Synopsis 23 Things They Don't Tell You about Capitalism by : Ha-Joon Chang

Download or read book 23 Things They Don't Tell You about Capitalism written by Ha-Joon Chang and published by Bloomsbury Publishing USA. This book was released on 2011-01-02 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: INTERNATIONAL BESTSELLER "For anyone who wants to understand capitalism not as economists or politicians have pictured it but as it actually operates, this book will be invaluable."-Observer (UK) If you've wondered how we did not see the economic collapse coming, Ha-Joon Chang knows the answer: We didn't ask what they didn't tell us about capitalism. This is a lighthearted book with a serious purpose: to question the assumptions behind the dogma and sheer hype that the dominant school of neoliberal economists-the apostles of the freemarket-have spun since the Age of Reagan. Chang, the author of the international bestseller Bad Samaritans, is one of the world's most respected economists, a voice of sanity-and wit-in the tradition of John Kenneth Galbraith and Joseph Stiglitz. 23 Things They Don't Tell You About Capitalism equips readers with an understanding of how global capitalism works-and doesn't. In his final chapter, "How to Rebuild the World," Chang offers a vision of how we can shape capitalism to humane ends, instead of becoming slaves of the market.

FT Guide to Wealth Management

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Publisher : Pearson UK
ISBN 13 : 027374304X
Total Pages : 281 pages
Book Rating : 4.2/5 (737 download)

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Book Synopsis FT Guide to Wealth Management by : Jason Butler

Download or read book FT Guide to Wealth Management written by Jason Butler and published by Pearson UK. This book was released on 2012-12-27 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Times Guide to Wealth Management is your definitive guide to preserving and enhancing your wealth and getting the most out of your finances. Whether you want to do it yourself, or get an overview of the basics so you can understand the experts, this book gives you the answers. Up to date with all the latest changes to UK pension, tax and legal rules, it covers everything you need to know in one easy to read guide.

A Practical Guide to UK Accounting and Auditing Standards

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Publisher : Bloomsbury Publishing
ISBN 13 : 1526503336
Total Pages : 1597 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis A Practical Guide to UK Accounting and Auditing Standards by : Steve Collings

Download or read book A Practical Guide to UK Accounting and Auditing Standards written by Steve Collings and published by Bloomsbury Publishing. This book was released on 2018-06-25 with total page 1597 pages. Available in PDF, EPUB and Kindle. Book excerpt: Including UK GAAP amendments arising from the FRC's recent triennial review, this book takes the theory contained in accounting standards, auditing standards and company law and shows how to put it into practice with the help of examples, case studies and real-life excerpts from financial statements. The aim of the book is not only to inform practitioners what the new standards say, but to interpret the meaning, analyse the differences between old and new GAAP and show the impact of these differences on the financial statements. The book also covers: Companies Act 2006 and related statutory instruments FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (September 2015 and March 2018) FRS 105 The Financial Reporting Standard applicable to the Micro-entities regime (July 2015 and March 2018) Requirements of International Financial Reporting Standards 2016 Auditing Standards (ISA (UK) 200 – ISA (UK) 805, including June 2016 revisions and July 2017 updates)

The Family Office

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Publisher : Columbia University Press
ISBN 13 : 0231553714
Total Pages : 335 pages
Book Rating : 4.2/5 (315 download)

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Book Synopsis The Family Office by : William I. Woodson

Download or read book The Family Office written by William I. Woodson and published by Columbia University Press. This book was released on 2021-08-10 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: Family offices are private organizations that assume the daily administration and management of a wealthy family’s personal and financial affairs. Historically, these repositories of great wealth were shrouded in secrecy, their activities conducted behind closed doors. Recently, family offices have acquired a considerably higher public profile: they represent a mere 7 percent of the world’s ultra-high-net-worth population—yet control a staggering 50 percent of the wealth. As only a select few families now hold a disproportionate amount of global wealth, there are significant social implications to how such assets are managed and used. This book provides an insider’s view for anyone looking to understand family offices and how to best serve and advise them. The veteran practitioners William I. Woodson and Edward V. Marshall offer a thorough guide to family offices: why wealthy families create them, what they do, and how to manage them effectively. They present these insights through a series of problem-based learning cases that follow a single family’s journey from the time of a significant liquidity event; through the creation, staffing, and management of their family office; and on to its succession. Each case study is supported by detailed background reference material. The cases and background materials are drawn from the authors’ practical knowledge, network of industry experts, and experience advising family offices large and small. They shed light on the unique issues that ultrawealthy families face and the solutions they adopt to address them throughout the life cycle of a family office. This book is the definitive resource for practitioners and students, as well as family principals, advisers, service providers, and all others who engage with the world of family offices.

Houseman's Law of Life Assurance

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Publisher : Bloomsbury Publishing
ISBN 13 : 1784514489
Total Pages : 821 pages
Book Rating : 4.7/5 (845 download)

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Book Synopsis Houseman's Law of Life Assurance by : Robert Surridge

Download or read book Houseman's Law of Life Assurance written by Robert Surridge and published by Bloomsbury Publishing. This book was released on 2016-10-28 with total page 821 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unique in its depth of coverage and currency, Houseman's Law of Life Assurance has established a well-deserved reputation as an authoritative practitioner work on life assurance and is renowned for its practical insight into the workings of the industry. In addition to being fully updated to take account of new legislation and case law the new 15th edition also covers developments including: Significant structural changes to the UK regulatory framework since the 14th edition and in particular the creation of the Prudential Regulation Authority (PRA) and the Financial Conduct Authority each with their own different statutory objectives; Creation of the PRA and the introduction of a new rulebook with a different structure for conveying regulatory guidance; Implementation of the Solvency II Directive which has made fundamental changes to the way insurers calculate their capital, invest their assets and govern their businesses; Changes to insurance law on misrepresentation and warranties and the new duty on consumers to take reasonable care not to make a misrepresentation and on non-consumers to make a fair presentation of the risk; New e-commerce chapter to reflect the growing importance of this distribution channel for life insurance products; Anticipated changes to the regime applicable to insurance distribution because of the Insurance Distribution Directive and rules relating to packaged insurance investment contracts, including the impact on remuneration of intermediaries; Changes to the UK compensation scheme for insurance policyholders.

Acquisition Finance

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Publisher : Bloomsbury Publishing
ISBN 13 : 1784515248
Total Pages : 688 pages
Book Rating : 4.7/5 (845 download)

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Book Synopsis Acquisition Finance by : Tom Speechley

Download or read book Acquisition Finance written by Tom Speechley and published by Bloomsbury Publishing. This book was released on 2016-03-24 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the main issues for a buyer making an acquisition is how to finance it. Acquisition Finance, 2nd edition considers the commercial factors that influence the choice of finance and analyses the most common forms of debt and equity finance. Offering in depth expert advice it provides a full picture for each scenario of the transaction structure and process from the initial commercial stages, to the structuring aspects, due diligence process, the legal documentation process (including a detailed look at the various legal documents required), to funding and completion. The second edition includes coverage of the following changes in the financial market: Impact of the credit crunch on the acquisition finance market and the terms currently available to borrowers (pricing, level of restriction, balance of negotiating power between lenders and borrowers); Types of acquisition finance currently available (less mezzanine finance, less second lien debt, but high yield debt market strengthening); Typical funding structures in the post-credit crunch market; How the financial assistance rules apply to buyouts since October 1, 2009; Changes to the players in the acquisition finance market, including the increasing involvement of non-bank lenders; Continued evolution of the private equity market; Current state of the public-to-private market and its regulation reflecting changes to the Takeover Code since 2008. Includes the following legislation and case law: Companies Act 2006 - how the financial assistance rules apply to buyouts since October 1, 2009; Changes to the Takeover Code since publication of the 1st edition in 2008; Makdessi v Cavendish Square Holdings BV and another (Appeal) [2013] EWCA Civ 1539; Re Uniq Plc [2011] EWHC 749 (Ch); Barclays Bank Plc and others v HHY Luxembourg SARL & Anor (Rev 1) [2010] EWCA Civ 1248. Previous print edition ISBN: 9781845920173

One Road, Many Dreams

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Publisher : Bloomsbury Publishing
ISBN 13 : 1912392070
Total Pages : 289 pages
Book Rating : 4.9/5 (123 download)

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Book Synopsis One Road, Many Dreams by : Daniel Drache

Download or read book One Road, Many Dreams written by Daniel Drache and published by Bloomsbury Publishing. This book was released on 2019-07-11 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: One Belt, One Road is China's bold plan to remake the global economy. It's an ambitious strategy with a $2 trillion – and rising – budget. The objective? To challenge the existing economic and political world order. One Road, Many Dreams reveals the true extent of China's ambition, analyses the impact of the One Belt, One Road initiative and assesses its chances of success and failure. This is the Asian century and China has a plan – to remake the world economy. Under its audacious One Belt, One Road strategy, China is investing trillions of dollars in hundreds of projects all around the globe. It's buying up ports, building transport networks and constructing major infrastructure. From hydroelectric plants to oil pipelines, China supplies the labour if needed, the raw materials and the finance, creating customers and boosting its own economy in the process. More than 80 nations have already joined China's increasingly less exclusive club and by 2049, when One Belt, One Road is set to end, its number of members is likely to rival the UN. So far, China has exercised its soft power of debt diplomacy and financial might shrewdly, serving the planet's overlooked middle-income and poor countries. The rest of the world needs to wake up because the scale of One Belt, One Road is unprecedented. Its implications for the global structure of power are potentially seismic as the geopolitical ties between Europe and Asia deepen. Written by three highly regarded political economists, One Road, Many Dreams examines the One Belt, One Road initiative from all angles. It looks at the projects and the players, the alliances and the governance. It explores the opportunities for China and the threat to the West, particularly for Trump's isolationist US administration. At home and abroad, China is staking its credibility as a superpower on One Belt, One Road. Its resources appear limitless, but One Road, Many Dreams asks a tough question: has China overreached? Or can it really pull this off and remake the world economy in its own interests?

In Defense of Housing

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Publisher : Verso Books
ISBN 13 : 1804294942
Total Pages : 257 pages
Book Rating : 4.8/5 (42 download)

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Book Synopsis In Defense of Housing by : Peter Marcuse

Download or read book In Defense of Housing written by Peter Marcuse and published by Verso Books. This book was released on 2024-08-27 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: In every major city in the world there is a housing crisis. How did this happen and what can we do about it? Everyone needs and deserves housing. But today our homes are being transformed into commodities, making the inequalities of the city ever more acute. Profit has become more important than social need. The poor are forced to pay more for worse housing. Communities are faced with the violence of displacement and gentrification. And the benefits of decent housing are only available for those who can afford it. In Defense of Housing is the definitive statement on this crisis from leading urban planner Peter Marcuse and sociologist David Madden. They look at the causes and consequences of the housing problem and detail the need for progressive alternatives. The housing crisis cannot be solved by minor policy shifts, they argue. Rather, the housing crisis has deep political and economic roots—and therefore requires a radical response.

Smith & Monkcom

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Publisher : Bloomsbury Professional
ISBN 13 : 9781845923297
Total Pages : 0 pages
Book Rating : 4.9/5 (232 download)

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Book Synopsis Smith & Monkcom by : Stephen Philip Monkcom

Download or read book Smith & Monkcom written by Stephen Philip Monkcom and published by Bloomsbury Professional. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of this publication examines the law with regard to betting, gaming and lotteries. The text has been extended to include new chapters on the protection of children and the vulnerable, the internet, online crime and money laundering.