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The Finance Bill 2011
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Book Synopsis Finance Bill 2011 by : Great Britain: H.M. Treasury
Download or read book Finance Bill 2011 written by Great Britain: H.M. Treasury and published by The Stationery Office. This book was released on 2011-03-31 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated March 2011. These notes refer to the Finance (No. 3) Bill published on 31 March 2011 (Bill 172-I,II, session 2010-11, ISBN 9780215557957)
Author :Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs Publisher :The Stationery Office ISBN 13 :9780108473494 Total Pages :68 pages Book Rating :4.4/5 (734 download)
Book Synopsis The Finance Bill 2011 by : Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Download or read book The Finance Bill 2011 written by Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2011-06-17 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The House of Lords Economic Affairs Committee reports on aspects of the Government's taxation plans before the House of Commons again discusses this year's Finance Bill at Report Stage. The Committee, which brings together economic and financial experience from business and politics, points to four main areas for Government attention: tax policy; scrutiny; tax avoidance and evasion; and corporation tax reforms. The Government must stick to its own commitment to a new, consultative approach to tax policymaking if it is to achieve its aim of giving the UK the clear, stable and predictable tax system which it needs to be competitive. The Government's new approach is welcomed but has so far not been implemented consistently. The Government's failure to consult on the increased charges on oil and gas production it announced in the Budget was criticised for putting investment in the oil and gas industry at risk. Many witnesses called for earlier Parliamentary scrutiny of the Finance Bill measures. The Government must act earlier to curb tax avoidance and evasion. The Committee criticises proposed legislation against "disguised remuneration" for tackling the problem too late and for being excessively long and complex. The Government should consult earlier so that it can put forward better Finance Bill legislation. The Committee also calls for the Government to develop a strategy to tackle tax evasion. The Government should monitor its corporation tax reforms to make sure that they do not accidentally disadvantage particular groups, for example small and medium-sized businesses.
Book Synopsis Direct Tax Provisions - Finance Bill 2011 by :
Download or read book Direct Tax Provisions - Finance Bill 2011 written by and published by Gaurav Sangtani. This book was released on with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Budget 2011 by : Great Britain. HM Treasury
Download or read book Budget 2011 written by Great Britain. HM Treasury and published by The Stationery Office. This book was released on 2011-03-23 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Budget 2011 sets out the action the Government will take in three areas: maintaining a strong and stable economy; encouraging growth; and delivering fairness. Chapter 1 outlines how the measures in the Budget advance the Government's long-term goals. Chapter 2 provides a brief description of all Budget policy decisions. The decisions have a neutral impact on the public finances, implementing fiscal consolidation as planned. Growth is forecast to be 1.7 per cent in 2011, but the outlook for the public finances is broadly unchanged. Measures are outlined on: personal tax; corporate taxes; tax measures affecting charities; indirect taxes (tobacco, alcohol, fuel and gambling duties, other transport taxes, landfill, VAT); tax reliefs; anti-avoidance; tax administration and banking. Action to promote growth include (a) creating the most competitive tax system in G20, with reductions in corporation tax, simplification of the tax system, and consultation on integrating the operation of income tax and National Insurance; (b) measures to facilitate and support the starting up of businesses - removal of regulatory burdens, implementing Lord Young's proposals on health and safety, expansion of investment schemes and other financial support, streamlining the planning system, investing in science capital development; (c) encouraging investment and exports through establishing 21 new enterprise zones, extra funding for new rail projects and pothole repair; (d) creation of a more educated, flexible workforce, with additional work experience places and apprenticeships. Fairness is addressed through various tax and pension changes. Appendix A examines the impact on households. A number of supporting documents are published alongside the Budget.
Author :Great Britain: Parliament: House of Commons: Treasury Committee Publisher :The Stationery Office ISBN 13 :9780215559210 Total Pages :212 pages Book Rating :4.5/5 (592 download)
Book Synopsis Budget 2011 by : Great Britain: Parliament: House of Commons: Treasury Committee
Download or read book Budget 2011 written by Great Britain: Parliament: House of Commons: Treasury Committee and published by The Stationery Office. This book was released on 2011-04-09 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report looks at the way the Office for Budget Responsibility has functioned in this, the first Budget since it was permanently established. It raises concerns about the timetable for the economic forecast, noting: the timetable agreed for this forecast and Budget required all decisions which would impact on the economic forecast to be made at least a fortnight before Budget day. It recommended that the timetable should be revisited to provide more flexibility enabling economic shocks and late political decisions to be accommodated. The Committee looked at the economy, public finances, the plan for growth, taxation and the Office for Budget Responsibility. It continues to press for a full review of the OBR including its powers, remit and relationship to Parliament. Also calling for gradual reform of the tax regime and noting the Government's decision to increase the supplementary rate of corporation tax on the oil and gas industry by 12 percentage points in the Budget - less than a year after promising to provide a stable tax regime in the sector -might weaken the Government's credibility in seeking to establish a stable tax regime. The Committee was pleased with the further reduction in corporation tax announced in the Budget as this was a positive measure aimed at boosting growth. With regard to Enterprise Zones it may have some effect in reviving particular areas, but it was noted that almost all the evidence received is unsure about the extent to which they will contribute to UK growth. It is clear that there is still much to be done on the details of this policy.
Author :Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs Publisher :The Stationery Office ISBN 13 :9780108553462 Total Pages :82 pages Book Rating :4.5/5 (534 download)
Book Synopsis House of Lords - Economic Affairs Committee: The Draft Finance Bill 2014 - HL 146 by : Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Download or read book House of Lords - Economic Affairs Committee: The Draft Finance Bill 2014 - HL 146 written by Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2014-03-11 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 13 :9780108550485 Total Pages :86 pages Book Rating :4.5/5 (54 download)
Book Synopsis The Draft Finance Bill 2013 by : Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Download or read book The Draft Finance Bill 2013 written by Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2013-03-13 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Draft Finance Bill 2013 (HL 139) evaluates the draft Finance Bill which, following detailed consultations based on the findings of an independent study group, includes proposals for a General Anti-Abuse Rule (GAAR), narrowly targeted at abusive transactions which fail a stringent 'double reasonableness' test. The provisions also include the formation of an Advisory Panel to agree guidance and give its opinion on the application of the double reasonableness test to a given set of tax arrangements. Most agree the narrow focus was appropriate. Some witnesses argued that HM Revenue and Customs (HMRC) should set up a clearance system to reduce uncertainty about where the GAAR would apply. Many witnesses were very concerned at the application of the GAAR to transactions involving inheritance tax planning. The Bill also includes an Annual Residential Property Tax Package (ARPT) which is part of a package of measures to address Stamp Duty Land Tax avoidance by
Book Synopsis Kenya National Assembly Official Record (Hansard) by :
Download or read book Kenya National Assembly Official Record (Hansard) written by and published by . This book was released on 2011-12-13 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official records of the proceedings of the Legislative Council of the Colony and Protectorate of Kenya, the House of Representatives of the Government of Kenya and the National Assembly of the Republic of Kenya.
Book Synopsis Budget 2011 and environmental taxes by : Great Britain: Parliament: House of Commons: Environmental Audit Committee
Download or read book Budget 2011 and environmental taxes written by Great Britain: Parliament: House of Commons: Environmental Audit Committee and published by The Stationery Office. This book was released on 2011-07-07 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Environmental Audit Committee claims the Treasury has undermined public trust in green taxes by appearing to use them as a revenue raising tool rather than a serious attempt to change environmentally damaging behaviour. The MPs single out two recent tax changes for particular criticism: cutting a penny off Fuel Duty while providing no new incentives to switch to lower carbon alternatives; and proposed changes to Air Passenger Duty will do nothing to reduce emissions or make it a more effective environmental tax. The Treasury needs to adopt a coherent strategy for environmental taxation, setting out its objectives and rationale, the basis on which rates are set, and how their impact will be evaluated. With green taxes there is a strong case for ring-fencing some of the revenues for investment in green alternatives - for instance using fuel duty to reduce public transport fares - in order to build trust and support for environmental taxes. Environmental taxes need to be straightforward so that taxpayers understand the behavioural change signal being sent. In practice their growing complexity means that many businesses are unaware of the cumulative impact of the environmental taxes affecting them. They must also be seen as fair so that political support can be built for environmental taxation. Also, the Plan for Growth, published alongside the Budget, does not provide the much needed step-change to aid the transition to a low-carbon economy. The Government should demonstrate greater commitment to putting the green economy at the heart of growth plans.
Book Synopsis Budget 2010 by : Great Britain. Treasury
Download or read book Budget 2010 written by Great Britain. Treasury and published by The Stationery Office. This book was released on 2010-06-22 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the first time, the Government's fiscal policy decisions have been based on independent forecasts for the economy and public finances. Urgent action is taken to eliminate the bulk of the structural deficit through plans for additional consolidation of £40 billion per year. This will include £32 billion per year from spending reductions; £11 billion in welfare reform savings; a two year freeze in public sector pay, except for those earning less than £21,000 a year; and £8 billion per year from net tax increases, including an increase in VAT to 20% and higher rate of insurance premium tax from 4 January 2011. Plans to support business and restore competitiveness include: a reduction in the main rate of corporation tax to 24% over four financial years from April 2011; a reduction in the small profits rate to 20% from April 2011 and a reduction in capital allowances in April 2012; an increase in the Enterprise Finance Guarantee and the creation of a new Growth Capital Fund; an increase in the threshold for National Insurance Contributions by £21 a week above indexation in April 2011; and a Regional Growth Fund in 2011-12 and 2012-13. The Government also wants to ensure that every part of society makes a contribution to deficit reduction while supporting the most vulnerable. To this end, plans include: an increase in personal allowance for under 65s; capital gains increase to 28%; the introduction of a levy based on banks balance sheets; freezing of council tax in 2011-12. There will also be reforms to the housing and disability benefit and tax credit systems and child benefit will be frozen for three years. Pensions will also be uprated by a triple guarantee of earnings. There will be no increases in the rate of duty on beer, wine or spirits at this budget.
Author :Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs Publisher :The Stationery Office ISBN 13 :9780108444432 Total Pages :132 pages Book Rating :4.4/5 (444 download)
Book Synopsis The Finance Bill 2009 by : Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs
Download or read book The Finance Bill 2009 written by Great Britain: Parliament: House of Lords: Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2009-06-23 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Finance Bill 2009 published as HC Bill 90-I, II, session 2008-09 (ISBN 9780215533494)
Book Synopsis Kenya National Assembly Official Record (Hansard) by :
Download or read book Kenya National Assembly Official Record (Hansard) written by and published by . This book was released on 2011-06-08 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official records of the proceedings of the Legislative Council of the Colony and Protectorate of Kenya, the House of Representatives of the Government of Kenya and the National Assembly of the Republic of Kenya.
Book Synopsis Kenya National Assembly Official Record (Hansard) by :
Download or read book Kenya National Assembly Official Record (Hansard) written by and published by . This book was released on 2012-03-13 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official records of the proceedings of the Legislative Council of the Colony and Protectorate of Kenya, the House of Representatives of the Government of Kenya and the National Assembly of the Republic of Kenya.
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Book Synopsis Budget 2012 by : Great Britain. Treasury
Download or read book Budget 2012 written by Great Britain. Treasury and published by The Stationery Office. This book was released on 2012-03-21 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2012 budget, divided into two chapters and four annexes, sets out the Government's action to reform the tax system and also announces the next stages in their plans for the supply side of the economy alongside the strategy of further action in the three key areas for: (i) a stable economy; (ii) a fairer, more efficient and simpler tax system; (iii) further reforms to growth. Chapter 1, sets out the measures to realise these goals. Chapter 2, provides budget policy decisions. Announcements include: the state pension age will increase in the future to take account of increases in longevity; the economy will experience subdued but positive growth, with recovery likely to be particularly uneven this year; the Government will increase the personal allowance by a further £1,100 in April 2013, making the first £10,000 for those on low and middle income tax free; Child Benefit will be withdrawn through an income tax charge, and that the charge will only apply to households where someone has an income over £50,000 a year; the State Pension will be reformed into a single tier pension for future pensioners; that the top rate tax of income tax will be reduced from 50% to 45% from April 2012 and corporation tax by 1% from April 2012; there will be an introduction of a new Stamp Duty Land Tax rate of 7% for residential properties over £2 million and 15% to be applied to non-natural persons, such as companies taking effect from 21 March 2012, with consultation on the introduction of an annual charge; the capital gains tax regime will extend to the disposal of UK residential property by non-residents; around 20 million taxpayers from 2014-15 will be provided with a new Personal Tax Statement, detailing income tax and national insurance payments. The Government is to invest £60 million to establish a UK centre for aerodynamics and further support Network Rail to invest £130 million in the Northern Hub rail scheme. There will be consultation on simplifying Carbon Reduction Commitment energy efficiency scheme to support business. The measures outlined cover the areas of personal tax; corporate taxes; tax measures affecting property, pensions, charities; indirect taxes; tax reliefs; anti-avoidance; tax administration and supply side reform.
Book Synopsis The Global Findex Database 2017 by : Asli Demirguc-Kunt
Download or read book The Global Findex Database 2017 written by Asli Demirguc-Kunt and published by World Bank Publications. This book was released on 2018-04-19 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2011 the World Bank—with funding from the Bill and Melinda Gates Foundation—launched the Global Findex database, the world's most comprehensive data set on how adults save, borrow, make payments, and manage risk. Drawing on survey data collected in collaboration with Gallup, Inc., the Global Findex database covers more than 140 economies around the world. The initial survey round was followed by a second one in 2014 and by a third in 2017. Compiled using nationally representative surveys of more than 150,000 adults age 15 and above in over 140 economies, The Global Findex Database 2017: Measuring Financial Inclusion and the Fintech Revolution includes updated indicators on access to and use of formal and informal financial services. It has additional data on the use of financial technology (or fintech), including the use of mobile phones and the Internet to conduct financial transactions. The data reveal opportunities to expand access to financial services among people who do not have an account—the unbanked—as well as to promote greater use of digital financial services among those who do have an account. The Global Findex database has become a mainstay of global efforts to promote financial inclusion. In addition to being widely cited by scholars and development practitioners, Global Findex data are used to track progress toward the World Bank goal of Universal Financial Access by 2020 and the United Nations Sustainable Development Goals. The database, the full text of the report, and the underlying country-level data for all figures—along with the questionnaire, the survey methodology, and other relevant materials—are available at www.worldbank.org/globalfindex.
Book Synopsis Kenya National Assembly Official Record (Hansard) by :
Download or read book Kenya National Assembly Official Record (Hansard) written by and published by . This book was released on 2012-04-19 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: The official records of the proceedings of the Legislative Council of the Colony and Protectorate of Kenya, the House of Representatives of the Government of Kenya and the National Assembly of the Republic of Kenya.
