Showing 13-24 of 45 items.

Purchasing Contracts

a practical guide

Purchasing Contracts is intended to be of assistance to those whose work is with contracts for the procurement of goods and services.

Lessons Not Learned

10 Steps to Stable Financial Markets

Much has been written and spoken about  the lessons learned from the financial crisis of 2009. In this book, we list the lessons not learned before the financial crisis. The purpose of this book is to demonstrate that the theoretical and intellectual frameworks for regulating financial systems that had been available since at least 2001 could have prevented the systemic failure in the United States that led to the collapse of global credit markets in 2008.

Private International Law of Corporations

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 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.

Naked, Short and Greedy

Wall Street's Failure to Deliver

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. Twenty-five years ago, Trimbath was working “backstage at Wall Street” when a group of corporate trust specialists told her about a problem in shareholder voting rights. When she went to senior management at Depository Trust Company (DTC), then and still the largest securities depository in the world, they brushed it off saying, “You can’t balance the world.” Ten years later, a lawyer from Texas would tell her that the same 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. This is a cautionary tale. What started as a regulatory failure turned into a regulatory crisis. Shareholder democracy is in shambles. The institutions that were established to correct a problem of trade settlement failures have instead exacerbated the problem. Global financial markets may not survive what comes next.

UK Taxation: a simplified guide for students

Finance Act 2020 edition

UK Taxation for Students  is a completely self-contained text (including at the front of the book all the various allowances, tax rates etc. that a student may need).

Fully updated for Finance Act 2020, including new capital allowance rules and emergency measures introduced as a result of COVID-19. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained.

This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five main UK taxes, namely, income tax (paid by individuals), capital gains tax (paid by individuals), corporation tax (paid by companies), value added tax (levied on consumers by businesses) and inheritance tax (normally payable on the death of an individual). National Insurance Contributions are also included.

Although this book is primarily aimed at students studying at undergraduate level, these are the taxes which typically form the core of the syllabuses for most of the UK’s professional examinations in taxation such as those of the ACCA, AAT and perhaps for AAT.

Model answers to Appendix 2 available from carlupsall@spiramus.com

UK Taxation - a simplified guide for students

Finance Act 2021 edition

UK Taxation for Students is fully updated for Finance Act 2021. This book can be used either on its own or in conjunction with other texts. It is, however, completely self-contained.

This book is written in a user-friendly manner. It includes over 180 worked examples plus true and false quizzes and a further 101 questions for readers. Complex jargon is avoided. Simple English is used. This book also assumes absolutely no prior knowledge about UK taxation. This book covers the five 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), and inheritance tax (normally payable on the death of an individual), and National Insurance Contributions.

For students at undergraduate level. Also suitable for ACCA, AAT and AAT.

Model answers to Appendix 2 available from carlupsall@spiramus.com

Equality and Anti-Discrimination Law

The Equality Act 2010 and other anti-discrimination protections

Equality and Anti-Discrimination Law covers The Equality Act 2010 and other anti-discrimination protections both within the UK legislation and in the context of EU law.

As well as the Equality Act 2010,  other key areas covered include atypical worker protection and family friendly regulation: each of these are discussed  to sufficient detail to enable the reader to gain a working understanding of how each operates.The text takes account of case law from both UK courts, and European Courts where this is needed. This helps show the interaction that UK and EU law has in the area of equality law, and how the systems are interdependent.

Methodological issues in accounting research

Second edition

Editor-in-chief Zahirul Hoque

What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? This book helps address these questions. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.

Town and Parish Councils VAT Guide

This Town and Parish Council VAT Guide is an easy reference guide for those engaged in administering the financial affairs of town and parish councils in England and community councils in Wales. It focuses on the typical range of activities that these local authorities will have. It will be of use to town and parish clerks or treasurers and those responsible for the book-keeping of these organisations, as well as those responsible for auditing such bodies. The authors give the reader the basic concepts of the tax and a degree of familiarity with the common technical terms used by H M Revenue and Customs (HMRC) in its own guidance. The most common terms are set out in the glossary.

The UK Tax System

An Introduction

This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules.

Resolving Business Disputes

How to get better outcomes from commercial conflicts

Resolving Business Disputes will give company directors, business executives and other commercial decision-makers a unique and essential insight into how to resolve business disputes and to reach the best outcomes by making effective decisions. The book is a guide, explaining the unique choices created by commercial conflict, basic workings of the law about disputes, the main avenues of dispute resolution, the forecasting of litigation outcomes for cases going to court, the funding of legal cases, the management of the risk involved, the creation of a dispute strategy, how to make the best use of legal advice and how to negotiate effectively. Also covers implications of Covid-19 for trade and commerce, including issues for the resolution of contract disputes.

Implied Trusts and Beneficial Ownership in Modern UK Tax Law

Implied Trusts and Beneficial Ownership in Modern UK Tax Law looks 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? This book is ideal for academics and practitioners alike. 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.