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McLafferty F: Capital Tax Acts 2026

Capital Tax Acts 2026

Constitutional Lessons for the EU

Building a Successful Fiscal Federation

"In one wide-ranging volume, Lambert and the country reporters demonstrate that law can not only keep up with technological change, but can in fact stay well ahead by anticipating upcoming questions. This comprehensive comparative reference will be invaluable for lawyers and students." (Professor Joshua Fairfield. Washington and Lee University School of Law, Review of a previous edition) Bringing together a global team of authors, the International Handbook of Social Media Laws covers the law relating to social media across 34 countries in total. From influential social media defamation cases in Australia, to tweeting from court, and regulations enforced by the UK's Online Safety Act 2023, this book clearly articulates the main legal issues and developments across various legal jurisdictions, to ensure a company's social media presence is fully compliant with the law of each country. The third edition has been fully updated to incorporate new criminal and civil case law, and covers topics including: - Online abuse, online bullying and cyberbullying laws - Laws or rules specific to children and social media - Bans or restrictions on the use of, or access to, the internet or social media, including the influential TikTok, Inc. v. Garland case in the US - Use of social media as evidence in courts - Hacking and data breach laws. Contributors to the volume each provide coverage of their own country, ensuring the volume is both authoritative and practical. Countries represented include: Argentina, Australia, Belgium, Brazil, Bulgaria, China, Czech Republic, Denmark, El Salvador, Estonia, Finland, France, Germany, Greece, Hungary, India, Ireland, Italy, Malta, Mexico, New Zealand, Norway, Senegal, Serbia, Singapore, Slovenia, South Africa, Spain, Sweden, Switzerland, Taiwan, United Kingdom, United States and Uruguay. This title is included in Bloomsbury Professional's Intellectual Property and IT online service.

International Handbook of Social Media Laws

The MIBI Agreements and the Law

Small State Constitutionalism

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased's estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

Ray and McLaughlin's Practical Inheritance Tax Planning 17th edition

The UK and Global Citizenship Law

Code of Federal Regulations, Title 26 Internal Revenue

Code of Federal Regulations, Title 26 Internal Rev 1.1551-END, Revised as of January 2025

This edited collection investigates the religious roots of marriage and divorce in Catholic, Protestant, and Orthodox nations across Europe and shows how their laws have evolved and diverged, from 1700 through to the present day. The eighteenth century was a pivotal period for the rules governing marriage and divorce, with the authority to establish and adjudicate on them shifting from church to state. The Formation and Dissolution of Marriage, Religious Roots, and Diverging Histories evaluates these historical developments, paying particular attention to the waxing or waning influence of religious institutions, values, and norms, and asking what other proposals for reform might have been on the agenda. As Volume 1 of A History of Family Law in Europe, this book examines how, and to what extent, marriage and divorce are regulated in the written texts of Europe's various religious traditions. The contributors analyse each system's teachings on marriage formation, marital impediments, and dissolubility, including ideas on the socially binding character of those precepts. Jurisdiction-specific chapters focusing on countries across Northern, Central, Southern, and Eastern Europe explore the regulation of marriage formation and dissolution in the context of religion and other cultural influences. The Formation and Dissolution of Marriage, Religious Roots, and Diverging Histories brings together the insights of an international team of leading marriage-law scholars from across Europe, and is a significant resource for scholars of family law, legal history, and the history of religion.

The Formation and Dissolution of Marriage, Religious Roots, and Diverging Histories

A History of Family Law in Europe, Volume 1

Gambling Law in Ireland

Corporatism and Neoliberalism in a Global Era

The World Economic Forum and COVID-19

Code of Federal Regulations, Title 26 Internal Rev 1.1001-1.1400, Revised as of January 1, 2025

This open access book critically analyses a wide range of consumer law issues generated or exacerbated by the Internet of Things. The Internet of Things challenges many of the dichotomies which have shaped current laws: goods-services, hardware-software, tangible-intangible, online-offline. The book focuses on 4 specific challenges: things-as-service, liability, bricking of physical devices through software control, and the potential for enhanced personalisation, especially for digital assistants. The chapters analyse specific applications such as smart homes, connected cars, and consumer wearables with a view to providing innovative solutions to the new challenges posed by the Internet of Things, and to steer the development of the Internet of Things in a fairer direction. As well as offering an important analysis of the potential for smart consumer laws in the Internet of Things, the book also provides important insights into the growing divergence between Germany's and the UK's consumer laws since Brexit. The ebook editions of this book are available open access under a CC BY 4.0 licence on bloomsburycollections.com. Open access was funded by UKRI (Arts and Humanities Research Council) and the German Research Foundation (DFG).

Lessons from Germany and the United Kingdom

From Smart Technologies to Smart Consumer Law

Capital Tax Acts 2026

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