Corporation tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK.
His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took effect on 18 April 2005. The department's logo is the Tudor Crown enclosed within a circle.
The Courts of Ireland consist of the Supreme Court, the Court of Appeal, the High Court, the Circuit Court, the District Court and the Special Criminal Court. With the exception of the Special Criminal Court, all courts exercise both civil and criminal jurisdiction, although when the High Court is exercising its criminal jurisdiction it is known as the Central Criminal Court.
Mayfair is a British adult magazine published monthly by Paul Raymond Publications. Founded in 1966, it was designed as a response to US magazines such as Playboy and Penthouse, the latter of which had recently launched in the UK. For many years, it claimed the largest distribution of any men's magazine in the UK. It is a softcore magazine, and thus is available in newsagents, although some larger retailers require a modesty bag to hide the cover.
The court system of Canada is made up of many courts differing in levels of legal superiority and separated by jurisdiction. In the courts, the judiciary interpret and apply the law of Canada. Some of the courts are federal in nature, while others are provincial or territorial.
Paul Raymond Publications is a British publisher of softcore monthly pornographic magazine titles, including Escort, Club International, Mayfair, Men Only, Men's World and Razzle. The company's lawyers scrutinise the magazine content before publication to ensure that it is likely to comply with the Obscene Publications Act 1959 since UK law does not allow hardcore R18 imagery to be sold on newsstands. The magazines are generally available in most newsagents, although some larger retailers require them to be sold in bags to protect minors from seeing the cover photographs. The magazines have also been published in digital format since 2013. They were initially available from the dedicated Paul Raymond digital newsstand, but since that closed they have been sold via the publisher's main website which contains both softcore and hardcore pornography. Blue Active Media Ltd. is the parent company.
In the United Kingdom, inheritance tax is a transfer tax. It was introduced with effect from 18 March 1986, replacing capital transfer tax. The UK has the fourth highest inheritance tax rate in the world, according to conservative think tank, the Tax Foundation, though only a very small proportion of the population pays it. 3.7% of deaths recorded in the UK in the 2020-21 tax year resulted in inheritance tax liabilities. Other countries such as China, Russia and India have no inheritance tax, whilst Australia, New Zealand, Canada, Norway and Israel have all chosen to abolish succession taxes.
Kenneth William Asprey was a judge of the New South Wales Court of Appeal, the highest court in the State of New South Wales, Australia, which forms part of the Australian court hierarchy.
Revenue and Customs Commissioners v Annabel's Ltd [2009] EWCA Civ 361 is a UK labour law case regarding the treatment of tips under the National Minimum Wage Act 1998. It led to the abolition of tips being considered part of wages for the purpose of assessing compliance with the national minimum wage.
Budget Note 66 (BN66) is the mechanism by which the UK government introduced clause 55 of the Finance Bill 2008, which would later become Section 58 of the Finance Act 2008. This specifically targeted tax planning and tax avoidance schemes that made use of offshore trusts and double taxation treaties to reduce the tax paid by the scheme's users which had previously been legal. This arrangement was originally used by property developers but was then heavily marketed to the freelance community after the introduction of intermediaries legislation known as IR35, because it appeared to offer more certainty concerning tax liabilities than would be the case if running a limited company.
Simon McKie is the chairman and a designated member of McKie & Co LLP. He is also a writer and lecturer on taxation and other matters and a contributor to the charitable and technical activities of a number of professional bodies.
Susan Coralie Kenny AM is a reserve judge of the Supreme Court of Victoria, a former Judge of the Federal Court of Australia, and before that was a Judge of the Supreme Court of Victoria, where she was the first woman to serve on the Court of Appeal.
Rangers is a professional football club in Scotland founded in 1872. The club entered financial difficulties during the late 2000s, and the club entered administration in February 2012. It owed substantial amounts to HM Revenue and Customs (HMRC), who subsequently refused to allow Rangers to exit administration via a company voluntary arrangement (CVA). The Rangers Football Club plc entered liquidation on 31 October 2012.
Rangers is a Scottish football club based in Glasgow and founded in 1872. The club's corporate entity was created in 1899 when The Rangers Football Club Ltd was formed as a privately held company. In 2000, the then chairman and owner David Murray floated the club on the stock market which subsequently converted the private company into a public limited company (PLC).
Loaded TV was a British television channel created as a spin-off from the popular men's magazine Loaded. It was launched on 26 November 2012 and streamed live on the Loaded TV website. The channel had also previously broadcast during the evenings on Controversial TV.
Vivien Judith Rose, Lady Rose of Colmworth, is a British judge currently serving as a justice of the Supreme Court of the United Kingdom.
Sir John Edward Astley Troup is a British tax lawyer, and was a civil servant at HM Treasury and then HM Revenue & Customs. He spent two periods as a tax partner at the law firm Simmons & Simmons, from 1985 to 1995 and from 1997 to 2004, and was a special adviser to Kenneth Clarke as Chancellor of the Exchequer in 1995-97.
Davis v. Michigan Department of Treasury, 489 U.S. 803 (1989), is a case in the Supreme Court of the United States holding that states may not tax federal pensions if they exempt their own state pensions from taxation. In the 1930s, the federal and state governments began to charge income tax on salaries paid to each other's employees. However, reciprocal treatment was required under the doctrine of intergovernmental immunity. The Court's ruling extended the reciprocity to pensions, since they are a form of deferred compensation for services previously rendered by an employee.
Commissioner of Taxation v La Rosa was a 2003 decision of the Federal Court of Australia, sitting as the Full Court of the Federal Court. The court upheld two earlier rulings that Frank La Rosa, a convicted heroin dealer, was entitled to a tax deduction of $220,000 for money stolen from him during a drug deal. As a result of the decision, the federal government amended the Income Tax Assessment Act 1997 to prevent similar deductions being made.
Dan Neidle is a British tax lawyer, investigative journalist and commentator, who researches and writes on issues of tax law and tax policy. He founded Tax Policy Associates, a non-profit which advises policymakers and journalists on tax policy.
