Автор: Pete Miller, Satwaki Chanda, Andrew Parkes Название: Bloomsbury Professional Corporation Tax 2020/21 ISBN: 1526514532 ISBN-13(EAN): 9781526514530 Издательство: Bloomsbury Academic Рейтинг: Цена: 17424.00 р. Наличие на складе: Нет в наличии.
Описание: This annual guide to corporation tax meets the everyday needs of the busy tax adviser. A collaboration by leading tax writers Satwaki Chanda, Jacquelyn Kimber and Andrew Parkes, Corporation Tax 2020/21 examines the rules, regulations and tax issues affecting companies in the UK. The 2020/21 edition examines current legislation, changes to HMRC guidance and explores the following key developments:- The rate of corporation tax is to remain at 19%- From 6 April 2020, offshore corporate property investors are subject to corporation tax on rental profits for the first time- The Structures and Buildings Allowance (SBA) – claimants benefit from an increased writing down rate of 3% per annum, giving faster relief for the construction or acquisition of commercial buildings- From 1 July 2020, certain intangibles held before 1 April 2002 will be brought within the corporate regime for the first time- The restriction on the offset of carried forward capital losses from 1 April 2020 to 50% of net chargeable gains, subject to ?5m deduction allowance- The rate of relief for R&D expenditure for large companies is to increase from 12% to 13% from 1 April 2020- Status of ongoing HM Treasury consultations on potential reform of the SME reliefs via the reintroduction of a - PAYE ‘cap’ which aligns to the R&D rules- HMRC guidance on Covid-19 and its impact on company residence and permanent establishmentThis accessible reference guide has a user-friendly structure with ‘signposts’ at the beginning of each chapter to summarise key topics and ‘focus points’ throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Автор: Parkes, Meg Название: Captive artists ISBN: 1910837288 ISBN-13(EAN): 9781910837283 Издательство: Неизвестно Рейтинг: Цена: 3168.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Captive Artists brings together for the first time the secret art, created by over 65 previously unrecognised artists, all Britishservicemen, who documented survival during Far East captivity.
Автор: Parkes Penny Название: Snowed in at the Practice ISBN: 1471164039 ISBN-13(EAN): 9781471164033 Издательство: Неизвестно Рейтинг: Цена: 1266.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Meet the residents of Larkford - charming, eccentric and scandalous! Feel-good fiction for fans of Katie Fforde
Описание: Effective Australian history education has never been more important for the development of critically aware and thoughtful young people. History fosters important skills in reasoning, historical consciousness and empathy; and an appreciation of history is crucial to the development of students' understanding of the very nature of our society. This edited collection comprises contributions from leading historians, educators and practising teachers, and surveys Australian history teaching today, from the development of the national curriculum to fostering historical thinking and promoting effective engagement in the history classroom. The book begins with an analysis of the principles underlying the drafting of the national curriculum and features insights from the writers of the curriculum themselves. It focuses on the curriculum from primary- and secondary-school teaching perspectives. Part 2 examines the teaching of historical expertise including historical thinking and value formation, as well as productive assessment and the important role social history can play in the classroom. Part 3 concentrates on specific approaches to history teaching including teacher talk; the use of historical fiction and film; digital technology and the internet; as well as museums as a teaching medium. Part 4 analyses key aspects of Australian history teaching including Indigenous perspectives, teaching citizenship and assisting the pre-service teacher in their transition to becoming a professional. Rich with insights into historical skills, historical concepts and critical thinking, as well as practical guidance on translating principles into engaging classroom approaches, this is an essential reference for both pre-service and in-service history teachers and educators.
Автор: Parkes Nii Ayikwei Название: Filigree ISBN: 184523426X ISBN-13(EAN): 9781845234263 Издательство: Неизвестно Рейтинг: Цена: 1424.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Contemporary poetry from Black British and British Asian writers.
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