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McLafferty F: Capital Tax Acts 2024

Capital Tax Acts 2024

Constitutional Documents of Switzerland from the late 18th Century... / National Constitutions I

Ordinary Saints

The Killing of Irene White

The Ice House Murder

Methuen Drama Play Collections

"Sonya Kelly’s rapier wit and intelligent awareness of the human condition, allied to consummate stagecraft skills, have made for what will probably be claimed in a few years’ time as one of the hits of the decade." - Sunday Independent

 Sonya Kelly's Druid Plays is a tour-de-force that transcends the boundaries of traditional storytelling, offering a captivating journey through the rich tapestry of the human experience. This anthology, a remarkable compilation of Kelly's insightful and witty plays, showcases her distinct voice and unparalleled talent as a playwright.
 
 Furniture (2018): in an age of rampant consumerism, is it easier to purchase symbols of identity rather than cultivate our own? Furniture is a humorous, insightful, touching and often philosophical look at who we are and how we'd like to be perceived.
 
 Once Upon a Bridge (2021): A tale for a modern age. Early one morning on Putney Bridge, three strangers’ lives collided for one fleeting second. Inspired by real events, Once Upon a Bridge weaves a tale about human triumph and frailty, about the power of destiny and chance, and why sometimes we choose to hate, and other times we choose to dance.
 
 The Last Return (2022): Once upon a dreary night, five desperate strangers wait in line for a last minute ticket to the final performance of Oppenheimer's sold out smash hit. All they have to do is cross their fingers, be patient and wait their turn. But with more people waiting than tickets available, this is no time for patience, this is time for war. Who will triumph? Who will fail? And who will receive… The Last Return?
 
 All three plays were commissioned by Ireland's Druid Theatre and have premiered on stages and in digital productions around the world winning Fringe First Awards, multiple Irish Times Theatre Awards and a finalist for the Susan Smith Blackburn Prize. Featuring a new introduction, these plays are published together for the first time in one compelling collection.

Sonya Kelly’s Druid Plays

An inside account of the recent scandals which have engulfed Ireland's national broadcaster, RTÉ.

An inside account of the recent scandals which have engulfed Ireland's national broadcaster, RTÉ.

Den of Inequity

Taxation of Company Reorganisations is one of the leading commentaries in the UK on dealing with all aspects of reorganising of restructuring a company.

Readers will benefit from the practical expertise of the authors, led by Pete Miller of Jerroms Miller and George Hardy and Fehzaan Ismail both of Ernst and Young, gained in the course of over 50 years of practical experience dealing with corporate tax transactions for clients all sizes.

The book contains expert guidance on a variety of topics, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The commentary includes analysis of key cases and is supported by a series of easy to follow diagrams and flowcharts to support key points. 

The new edition brings the commentary up to date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No. 2) Act 2023; and relevant new guidance from HMRC including the unallowable purpose rules. 

A number of important new cases are also discussed, including the following:

 - Euromoney Institutional Investor PLC (FT): Anti-avoidance on exchange of shares
 - Gallaher (various including UT and CJEU): intra-group transactions and EU law
 - Kavanagh (FT): Holding shares on trust 
 - Blackrock (UTT): deductability of interest on a intra-group loan
 - Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test
 - Altrad Services (UT): disclosed avoidance scheme
 - M Group Holdings (FTT): substantial shareholding exemptions

This title is included in both the Gold and Platinum Online Tax Services.

Taxation of Company Reorganisations is one of the leading commentaries in the UK on dealing with all aspects of reorganising of restructuring a company.

Readers will benefit from the practical expertise of the authors, led by Pete Miller of Jerroms Miller and George Hardy and Fehzaan Ismail both of Ernst and Young, gained in the course of over 50 years of practical experience dealing with corporate tax transactions for clients all sizes.

The book contains expert guidance on a variety of topics, from the reduction of capital rules, and interaction with substantial shareholding exemption, to qualifying corporate bonds (QCBs), reconstruction reliefs, and UK and cross-border mergers. The commentary includes analysis of key cases and is supported by a series of easy to follow diagrams and flowcharts to support key points. 

The new edition brings the commentary up to date with recent Finance Acts including new provisions relating to share exchanges involving non-UK incorporated close companies introduced in Finance (No. 2) Act 2023; and relevant new guidance from HMRC including the unallowable purpose rules. 

A number of important new cases are also discussed, including the following:

 - Euromoney Institutional Investor PLC (FT): Anti-avoidance on exchange of shares
 - Gallaher (various including UT and CJEU): intra-group transactions and EU law
 - Kavanagh (FT): Holding shares on trust 
 - Blackrock (UTT): deductability of interest on a intra-group loan
 - Oxford Instruments (FTT), and Kwik Fit Group Ltd (UT): unallowable purpose test
 - Altrad Services (UT): disclosed avoidance scheme
 - M Group Holdings (FTT): substantial shareholding exemptions

This title is included in both the Gold and Platinum Online Tax Services.

Taxation of Company Reorganisations

A true story of murder and vengeance, a shattered community and a miscarriage of justice that echoes down the decadesOctober 1971. Nineteen-year-old Una Lynskey vanishes near her home in Co. Meath. In the weeks that follow, and on flimsy grounds, gardaí identify three young local men as suspects. Within days of her body being found, one of the three is beaten to death by members of Una's family. The entire sequence of events is a tragedy in a quiet rural community - the wrong men jailed, no one ever facing justice - and becomes one of the most notorious failures in Irish policing and judicial history. In Who Killed Una Lynskey?, award-winning journalist Mick Clifford has built a compelling portrait of the case from interviews with the surviving main players, as well as exclusive access to the files of a private investigator who uncovered information the gardaí missed - or ignored. A timely, humane and compulsive read, this is a ground-breaking account of the botched investigation and its devastating consequences for not just four devastated families, but also the reputation of the gardaí.

A True Story of Murder, Vigilante Justice and the Garda ‘Heavy Gang’

Who Killed Una Lynskey?

'A richly told tale of tangled loyalties. French ratchets up the tension in increments . . . By the end, these characters have taken on such solidity that, long after finishing it, I often catch myself wondering how they're doing - a testament to the author's mastery of her craft' GUARDIANReturn to the dark underbelly of Ardnakelty in the thrilling new sequel to The Searcher. -----It's a blazing summer when two men arrive in the village. They're coming for gold. What they bring is trouble. Two years have passed since retired Police Detective Cal Hooper moved from Chicago to the West of Ireland looking for peace. He's found it, more or less - in his relationship with local woman Lena, and the bond he's formed with half-wild teenager Trey. So when two men turn up with a money-making scheme to find gold in the townland, Cal gets ready to do whatever it takes to protect Trey. Because one of the men is no stranger: he's Trey's father. But Trey doesn't want protecting. What she wants is revenge. Crackling with tension and slow-burn suspense, The Hunter explores what we'll do for our loved ones, what we'll do for revenge, and what we sacrifice when the two collide, from the Sunday Times and New York Times bestseller Tana French. ---Nobody writes tension like Tana French:'Terrific - terrifying, amazing' STEPHEN KING'One of the greats of contemporary crime fiction' IAN RANKIN'The most important crime novelist to emerge in the last ten years' WASHINGTON POST'A truly great writer' GILLIAN FLYNN'Among the first rank of great literary novelists' OBSERVER'A masterful, beautiful mystery...' CHRIS WHITAKER'Crime fiction's biggest contemporary star' GUARDIAN'Completely, indescribably magnificent' MARIAN KEYES'Lyrical, suspenseful, unpredictable' HARLAN COBEN'Comes closer to perfection than anything I've read in the last decade' SARAH HILARY'A spectacularly talented writer' LOUISE O'NEILL

The Hunter

Legal Costs and Legal Costs Adjudication

The Groaning Tree. The Rebel Tree. The Ecclesiastical Pear. The Beer Belly. The Climber's Lime. The Top Deck Dazzler. In Tree-Hunting, Paul Wood seeks out the best individual trees - the most charismatic, quirky or downright spectacular - that grow in Britain and Ireland''s towns, cities and villages (and, in one case, from the crack in a church steeple). From a stumpy sycamore in Shetland, contorted by wind and hard weather, to the shining jewel in Brighton's unlikely treasure trove of elms, Paul travels on a quest from north to south rootling out the legends and tall tales behind these marvellous specimens. As he delves into this rich ecosystem, he reveals how trees are inextricably bound to the story of our towns and cities: they have always meant a great deal to those that live near them, and they continue to shape the fabric of urban life in deep, and often surprising, ways. Including sumptuous maps, grid references and charming travel notes so you can plan adventures of your own, Tree-Hunting will help you unlock the secrets of Britain and Ireland''s urban forests.

The Groaning Tree. The Rebel Tree. The Ecclesiastical Pear. The Beer Belly. The Climber’s Lime. The Top Deck Dazzler. In Tree-Hunting, Paul Wood seeks out the best individual trees – the most charismatic, quirky or downright spectacular – that grow in Britain and Ireland's towns, cities and villages (and, in one case, from the crack in a church steeple). From a stumpy sycamore in Shetland, contorted by wind and hard weather, to the shining jewel in Brighton’s unlikely treasure trove of elms, Paul travels on a quest from north to south rootling out the legends and tall tales behind these marvellous specimens. As he delves into this rich ecosystem, he reveals how trees are inextricably bound to the story of our towns and cities: they have always meant a great deal to those that live near them, and they continue to shape the fabric of urban life in deep, and often surprising, ways. Including sumptuous maps, grid references and charming travel notes so you can plan adventures of your own, Tree-Hunting will help you unlock the secrets of Britain and Ireland's urban forests.

1,000 TREES TO FIND IN BRITAIN AND IRELAND’S TOWNS AND CITIES

Tree Hunting

"Sonya Kelly's rapier wit and intelligent awareness of the human condition, allied to consummate stagecraft skills, have made for what will probably be claimed in a few years' time as one of the hits of the decade" (Sunday Independent) Sonya Kelly's Druid Plays is a tour-de-force that transcends the boundaries of traditional storytelling, offering a captivating journey through the rich tapestry of the human experience. This anthology, a remarkable compilation of Kelly's insightful and witty plays, showcases her distinct voice and unparalleled talent as a playwright. Furniture (2018): in an age of rampant consumerism, is it easier to purchase symbols of identity rather than cultivate our own? Furniture is a humorous, insightful, touching and often philosophical look at who we are and how we'd like to be perceived. Once Upon a Bridge (2021): A tale for a modern age. Early one morning on Putney Bridge, three strangers' lives collided for one fleeting second. Inspired by real events, Once Upon a Bridge weaves a tale about human triumph and frailty, about the power of destiny and chance, and why sometimes we choose to hate, and other times we choose to dance. The Last Return (2022): Once upon a dreary night, five desperate strangers wait in line for a last minute ticket to the final performance of Oppenheimer's sold out smash hit. All they have to do is cross their fingers, be patient and wait their turn. But with more people waiting than tickets available, this is no time for patience, this is time for war. Who will triumph? Who will fail? And who will receive... The Last Return? All three plays were commissioned by Ireland's Druid Theatre and have premiered on stages and in digital productions around the world winning Fringe First Awards, multiple Irish Times Theatre Awards and a finalist for the Susan Smith Blackburn Prize. Featuring a new introduction, these plays are published together for the first time in one compelling collection.

"Sonya Kelly’s rapier wit and intelligent awareness of the human condition, allied to consummate stagecraft skills, have made for what will probably be claimed in a few years’ time as one of the hits of the decade" (Sunday Independent) 
 
 Sonya Kelly's Druid Plays is a tour-de-force that transcends the boundaries of traditional storytelling, offering a captivating journey through the rich tapestry of the human experience. This anthology, a remarkable compilation of Kelly's insightful and witty plays, showcases her distinct voice and unparalleled talent as a playwright.
 
 Furniture (2018): in an age of rampant consumerism, is it easier to purchase symbols of identity rather than cultivate our own? Furniture is a humorous, insightful, touching and often philosophical look at who we are and how we'd like to be perceived.
 
 Once Upon a Bridge (2021): A tale for a modern age. Early one morning on Putney Bridge, three strangers’ lives collided for one fleeting second. Inspired by real events, Once Upon a Bridge weaves a tale about human triumph and frailty, about the power of destiny and chance, and why sometimes we choose to hate, and other times we choose to dance.
 
 The Last Return (2022): Once upon a dreary night, five desperate strangers wait in line for a last minute ticket to the final performance of Oppenheimer's sold out smash hit. All they have to do is cross their fingers, be patient and wait their turn. But with more people waiting than tickets available, this is no time for patience, this is time for war. Who will triumph? Who will fail? And who will receive… The Last Return?
 
 All three plays were commissioned by Ireland's Druid Theatre and have premiered on stages and in digital productions around the world winning Fringe First Awards, multiple Irish Times Theatre Awards and a finalist for the Susan Smith Blackburn Prize. Featuring a new introduction, these plays are published together for the first time in one compelling collection.

A stunning debut examining the ache we all have to belong, from a major new literary talent

The Wardrobe Department

Capital Tax Acts 2024

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