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McLafferty F: Capital Tax Acts 2026

Capital Tax Acts 2026

This book provides a key point of reference on the translation of tax policy into legislation and other legal norms. There is a great deal of frustration about how this takes place at present. Thousands of hours are spent on fundamental reviews of tax law yet very little seems to change. There are points of systematic resistance to tax law reform. Tax legislation is prone to misjudgements and sometimes even mistakes. Systems of democratic and expert scrutiny leave much to be desired. There are also concerns about undue influence, and bad decisions can create path dependencies that are difficult to escape. These matters are explored in detail in this book by an inspiring cast of established and early-career researchers from various jurisdictions. The authors have entered into dialogues about what it means to translate tax policy into law, who is and who should be responsible, how things work in different legal systems, and whether existing approaches could be improved. The book is accessible to those new to taxation and legislative processes as well as to experts, and is recommended for lawyers and non-lawyers alike.

Legislation and Beyond

Translating Tax Policy into Law

Fire Safety Law and Practice provides a comprehensive and authoritative overview of the legislative framework that governs fire safety in England and Wales. Taking into account the significant amendments that have followed the tragic events of Grenfell Tower, it explains who is subject to duties under the order and what those duties are. It then deals with enforcement, covering the duties on enforcing authorities and the investigatory powers available to them, before looking at both the bringing of criminal proceedings and the powers to issue alteration, prohibition and enforcement notices. Accessible to both those new to the field and experienced legal practitioners, and to fire safety inspectors as well as risk assessors, it serves not only as a reference work, but also provides a detailed practical guide for those working in this area on a daily basis. This title is included in Bloomsbury Professional's Company and Commercial Law online service.

Fire Safety Law and Practice

Code of Federal Regulations, Title 26 Internal Revenue

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

This book celebrates the life and legacy of one of Ireland's greatest ever jurists - Gerard Hogan. Across his career as an academic, Advocate General at the Court of Justice of the European Union, and judge of the High Court, Court of Appeal, and Supreme Court of Ireland, Gerard Hogan has had a profound influence on public law. He is widely regarded as Ireland's leading legal scholar, particularly in constitutional law, administrative law, and EU law. The volume in his honour focuses on the central role of courts in public law. It examines how courts shape constitutional systems, interpret legislation, hold public authorities accountable, and protect rights, while maintaining the balance between the executive, legislature, and citizens. Drawing on themes developed in his scholarship, opinions, and judgments, the book addresses issues such as judicial review, constitutional oversight, the rule of law, and the relationship between judicial independence, public confidence, democracy, and accountability. It also considers comparative and global perspectives on how courts perform these functions across different jurisdictions. Reflecting on Gerard Hogan's enduring contributions to debates on judicial review, separation of powers, fundamental rights, and judicial decision-making, the book serves as both a tribute and a lasting scholarly resource. At a time of ongoing constitutional challenges in Ireland and across Europe, it offers a timely reflection on the principles of public law that Gerard Hogan has shaped over several decades, both on and off the bench.

Liber Amicorum in Honour of Gerard Hogan

Public Law and the Centrality of Courts

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape. The transfer pricing environment has evolved significantly since the publication of the previous edition: - New 'Amount B' simplified guidance on wholesale tangible goods guidance issued by the OECD; - New EU public Country-by-Country Reporting rules; - Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions); and - HMRC's new Guidelines for Compliance for Transfer Pricing; - Various changes for updated case law, etc In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation. This title is included in Bloomsbury Professional's International Tax online service.

Principles and Practice

Global Transfer Pricing

One Hundred Years of the 1925 Property Legislation

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service.

Code of Federal Regulations, Title 26 Internal Revenue 1.1551-End of part 1, Revised as of April 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

Studies in International Trade and Investment Law

This book charts a pioneering course for researchers and policy makers seeking to understand, navigate and influence the decentralised international legal order. It invites readers on an exploratory journey that treats international trade, investment and tax law as laboratories for the application of the complexity framework to public international law. It describes familiar international legal regimes in unfamiliar terms by shining a light on trade, investment and tax as living sub-systems inside a self-organising network. Drawing on the vocabulary and metaphors of the complexity framework, such as emergence, feedback, attractors and path-dependency, the book explores why treaties proliferate, why some legal reforms stagnate and others cascade, and where small, well-placed interventions can redirect the whole. Moving beyond descriptive frames, the book supplies a predictive lens and a practical toolbox for steering international law, for example, towards increased resilience. A rich repertoire of examples and vivid metaphors show how legal evolution is shaped. The book's critical reflections keep the promise of complexity grounded in normative debates. Written for readers with only a basic background in the regimes that govern international economic relations and no prior knowledge of complexity, the book introduces a novel frame of reference to the study of public international law. This book is written for anyone worried about incoherence, fascinated by interconnectedness, and searching for levers of change.

Interaction and Evolution in International Economic Law

Public International Law as a Complex Adaptive System

Sexual Offences in Ireland: Practice and Procedure

This classic textbook provides a thorough overview of European private international law. It is essential reading for students and practitioners of private international law and transnational litigation, wherever they may be located: the European rules extend beyond European shores. Opening with foundational questions, the book clearly explains the subject's central tenets: the Brussels I, Rome I and Rome II Regulations (jurisdiction, applicable law for contracts and tort). Additional chapters explore private international law and insolvency, freedom of establishment, and the impact of private international law on corporate social responsibility. The relevant Hague instruments, and the impact of Brexit, are fully integrated in the various chapters. Drawing on the author's rich experience, the new edition retains the book's hallmarks of insight and clarity of expression, ensuring it maintains its position as the leading textbook in the field.

Commercial Litigation in the EU

European Private International Law

The Voice of the Child and Expert Reports in Family Law Proceedings

Capital Tax Acts 2026

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