The Campaign for Real Ale (CAMRA) is an independent voluntary consumer organisation headquartered in St Albans, England, which promotes real ale, cider and perry and traditional British pubs and clubs. With just over 150,000 members, it is the largest single-issue consumer group in the UK, and is a founding member of the European Beer Consumers Union (EBCU).
The economy of Jersey is a highly developed social market economy. It is largely driven by international financial services and legal services, which accounted for 39.5% of total GVA in 2019, a 4% increase on 2018. Jersey is considered to be an offshore financial centre. Jersey has the preconditions to be a microstate, but it is a self-governing Crown dependency of the UK. It is considered to be a corporate tax haven by many organisations.
A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state. It may also be a credit granted in recognition of taxes already paid or a form of state "discount" applied in certain cases. Another way to think of a tax credit is as a rebate.
Apple juice is a fruit juice made by the maceration and pressing of an apple. The resulting expelled juice may be further treated by enzymatic and centrifugal clarification to remove the starch and pectin, which holds fine particulate in suspension, and then pasteurized for packaging in glass, metal, or aseptic processing system containers, or further treated by dehydration processes to a concentrate.
Fruit wines are fermented alcoholic beverages made from a variety of base ingredients ; they may also have additional flavors taken from fruits, flowers, and herbs. This definition is sometimes broadened to include any alcoholic fermented beverage except beer. For historical reasons, mead, cider, and perry are also excluded from the definition of fruit wine.
In the law of the United States, an insular area is a U.S.-associated jurisdiction that is not part of the 50 states or the District of Columbia. This includes fourteen U.S. territories administered under U.S. sovereignty, as well as three sovereign states each with a Compact of Free Association with the United States. The term also may be used to refer to the previous status of the Philippine Islands and the Trust Territory of the Pacific Islands when it existed.
Apple cider is the name used in the United States and Canada for an unfiltered, unsweetened, non-alcoholic beverage made from apples. Though typically referred to simply as "cider" in North America, it is not to be confused with the alcoholic beverage known as cider in other places, which is called "hard cider" in the US. Outside of the United States and Canada, it is commonly referred to as cloudy apple juice to distinguish it from clearer, filtered apple juice and hard cider.
Stamp duty is a tax that is levied on single property purchases or documents. A physical revenue stamp had to be attached to or impressed upon the document to show that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp.
Cider apples are a group of apple cultivars grown for their use in the production of cider. Cider apples are distinguished from "cookers" and "eaters", or dessert apples, by their bitterness or dryness of flavour, qualities which make the fruit unpalatable but can be useful in cidermaking. Some apples are considered to occupy more than one category.
C&C Group plc is an Irish manufacturer, marketer and distributor of alcoholic drinks, particularly cider, and soft drinks. It has production facilities across Ireland, Great Britain and the United States, and its products are sold around the world. It is listed on the London Stock Exchange and is a constituent of the FTSE 250 Index.
The legal drinking age is the minimum age at which a person can legally consume alcoholic beverages. The minimum age alcohol can be legally consumed can be different from the age when it can be purchased in some countries. These laws vary between countries and many laws have exemptions or special circumstances. Most laws apply only to drinking alcohol in public places with alcohol consumption in the home being mostly unregulated. Some countries also have different age limits for different types of alcohol drinks.
A fiscal year is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis but generally with the reporting period not aligning with the calendar year. Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxes, such as income tax. Many annual government fees—such as council tax and license fees, are also levied on a fiscal year basis, but others are charged on an anniversary basis.
Cider is an alcoholic beverage made from the fermented juice of apples. Cider is widely available in the United Kingdom and the Republic of Ireland. The UK has the world's highest per capita consumption, as well as the largest cider-producing companies. Ciders from the South West of England are generally higher in alcoholic content. Cider is also popular in many Commonwealth countries, such as India, South Africa, Canada, Australia, and New Zealand. As well as the UK and its former colonies, cider is popular in Portugal, France, Friuli, and northern Spain. Germany also has its own types of cider with Rhineland-Palatinate and Hesse producing a particularly tart version known as Apfelwein. In the U.S. and Canada, varieties of alcoholic cider are often called hard cider to distinguish it from non-alcoholic apple cider or "sweet cider", also made from apples. In Canada, cider cannot contain less than 2.5% or over 13% absolute alcohol by volume.
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act.
The Edenton Tea Party was a political protest in Edenton, North Carolina, in response to the Tea Act, passed by the British Parliament in 1773. Inspired by the Boston Tea Party and the calls for tea boycotts and the resolutions of the first North Carolina Provincial Congress, 51 women, led by Penelope Barker, met on October 25, 1774, and signed a statement of protest vowing to give up tea and boycott other British products "until such time that all acts which tend to enslave our Native country shall be repealed." The boycott was one of the events that led up to the American Revolution (1775–1781). It was the "first recorded women's political demonstration in America".
The Affordable Care Act (ACA), formally known as the Patient Protection and Affordable Care Act (PPACA) and colloquially known as Obamacare, is a landmark U.S. federal statute enacted by the 111th United States Congress and signed into law by President Barack Obama on March 23, 2010. Together with the Health Care and Education Reconciliation Act of 2010 amendment, it represents the U.S. healthcare system's most significant regulatory overhaul and expansion of coverage since the enactment of Medicare and Medicaid in 1965.
The Cider Bill of 1763 was a proposed measure by the British government of Lord Bute to put a tax on the production of cider. Britain's national debt had reached unprecedented levels during the early 1760s following the country's involvement in the Seven Years War which had been very expensive.
The Fixing America's Surface Transportation Act or the FAST Act is a funding and authorization bill to govern United States federal surface transportation spending. It was passed by Congress on December 3, 2015, and President Barack Obama signed it on the following day. The vote was 359–65 in the House of Representatives and 83–16 in the United States Senate.
The Consolidated Appropriations Act, 2016, also known as the 2016 omnibus spending bill, is the United States appropriations legislation passed during the 114th Congress which provides spending permission to a number of federal agencies for the fiscal year of 2016. The bill authorizes $1.1 trillion in spending, as well as $700 billion in tax breaks. The bill provides funding to the federal government through September 30, 2016.
