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Hamburger Philip: Is Administrative Law
Unlawful?

Is Administrative Law Unlawful?

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

Landmark Cases

From Van Gend en Loos and Costa v ENEL to Cassis de Dijon and Consten and Grundig, Landmark Cases in EU Law explores the most important and well-known EU law cases in two volumes. These volumes show how the European Court of Justice has played a fundamental role in the construction of the European Union in the past 70 years. Many EU 'landmark' cases have been controversial, yet no-one can deny that they have been essential in defining the Union legal order as we find it today. Volume 2 explores the 'substantive' cases that have shaped the Union's internal market, its competition law as well as its internal and external policies. Each of the twenty cases within this volume is placed in its historical and doctrinal context, and each chapter also presents the history of its reception by the Court and academia.

Substantive Cases

Landmark Cases in EU Law, Volume 2

This book explores the global phenomenon of migration, transplantation, and borrowing of constitutional ideas. It combines conceptual and normative approaches to dissect a phenomenon which has been both praised and maligned in political and academic discourse. The book takes a broad view of the term 'constitutional'. Its contributors are drawn from the fields of comparative constitutional law, EU law, medieval history, political philosophy, international law, private law, and administration of justice. They consider constitutional transplantation as a specific case of the migration of ideas and place it within that broader intellectual framework of the movement of knowledge. The results of the movement of constitutional ideas can be found outside, as well as within, the law, and the implications of such movement go beyond it. The authors examine legal and constitutional systems in Asia, Europe, North and South America, as both sources and recipients of transplantations. The authors analyse, from historical, conceptual, and normative angles, the transplantation of constitutions and constitutional ideas from one state to another, and the role played by cultures and histories in the reception of constitutional provisions and ideas.

The Diffusion and Adoption of Constitutional Ideas

Constitutional Transplantations

Criminal Practice Series

This single volume explains the civil recovery regime under POCA 2002 in the magistrates' court for professionals. POCA 2002, Pt 5 contains the relevant primary legislation and includes the provisions that deal with the recovery of cash, listed assets, and bank accounts. There is considerable overlap in the principles and procedures that UK law enforcement must follow; from initial searches to the seizure and detention/freeze of assets before submitting an eventual forfeiture application. Providing expert commentary on POCA 2002, Pt 5 and the principles and procedures that must be followed this title ensures that practitioners can provide practical guidance to individuals and corporates and includes all the relevant statutory provisions, rules, codes and forms. It answers questions such as: - Why would a client's bank account be frozen? - If HMRC successfully applies to freeze a client's bank account, how can I get the court order discharged? - If my client's cash is seized, how can I practically advise a client to get the funds returned? - If my client is subject to a criminal investigation and a civil investigation, how should I advise them? - If my client's bank accounts are frozen, how can everyday expenses, including paying legal fees, be met? This is a must have title for Financial crime legal professionals, Accountants, Compliance officers, Fraud analysts, Cyber security experts, and Anti-bribery and corruption specialists.

A Guide to Civil Recovery in the Magistrates’ Court

A collection of eye-opening natural experiments, showing how economists uncover cause-and-effect relationships and reveal insights about our world. Does having a daughter change how a congressperson votes? How did a nineteenth-century doctor help discover germs? Is it better to go first or second in a penalty shootout? Why don’t diplomats pay their parking tickets? Do leaders really matter? These are all questions economists ask. Some of these questions are serious, others less consequential. But all are interesting—and can be answered by way of the natural experiment. A natural experiment is an event in the real world that neatly divides people into a treatment and control group—and it is one of the greatest tools in the economist’s toolkit. In Daughters, Diplomats, and Death, Patrick Gourley discusses why and how economists have leveraged this powerful method to answer questions that were long thought unanswerable. In the vein of Freakonomics, Nudge, and The Tipping Point, the book takes the reader on a lively and engaging tour of some of the most fascinating natural experiments, explaining how they work, how they help social scientists answer questions, and what conclusions they reached. The experiments illuminate a wide range of timely issues in health, education, reproductive issues, and the environment, lending rich and much-needed nuance to the complex debates that shape today’s headlines.

How Economists Use Natural Experiments to Decipher Our World

Daughters, Diplomats, and Death

For American workers, the social contract is broken. This book gives a firsthand view of where the breaks occurred, and a prescription for rebuilding it to give workers their due. With AI making the decisions and CEOs and moguls making the money, sometimes it seems that most workers today might as well be drones. If not for a long string of missed opportunities over the last 50 years, it might have been different. In Roads Not Taken, Thomas Kochan reviews the turning points where the social contract fractured and broke, reducing workers’ voices as well as their compensation, benefits, and status. And in the lessons learned from these historical examples, he identifies the foundation for building a new labor relations system that ensures workers will share in the benefits from AI and puts America on course for an innovative and durable social contract at work. As a longtime advisor to government, labor, and management leaders, Kochan offers an eyewitness perspective on the mounting mistakes made in America’s labor relations system beginning, roughly, with Ronald Reagan’s firing of striking air traffic controllers in 1981. His book makes a strong case for new strategies on the part of labor unions and other worker advocacy groups, business, and government—strategies not wedded to the legacy labor law and practice that have failed American workers for so long. Recasting the social contract on this basis, Kochan insists, is key to rebuilding our democracy and its institutions after the damage wrought in recent years.

Lessons for Building a New Social Contract at Work

Roads Not Taken

Code of Federal Regulations, Title 40 Protection of the Environment

A compilation of federal regulations, the Code of Federal Regulations (CFRs) are an authoritative source of government information representing broad subject areas.

Code of Federal Regulations, Title 40 Protection of the Environment 60 APPENDICES, Revised as of July 1, 2025

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

Judicial Review

Eine Dokumentensammlung nebst Einführungen, 7. Band: Hessen-Homburg, Hohenzollern-Hechingen und -Sigmaringen, Kurhessen sowie Liechtenstein

Deutsches Verfassungsrecht 1806 - 1918

Key Ideas in Law

This book explores the law, philosophy, and wider implications of that brief but highly consequential moment when a judge imposes sentence on a convicted offender. Sentencing is one of the most contested aspects of contemporary criminal justice. It is an important field of study, both as an instance of coercive state power over the citizen and as the point at which the statutory purposes of punishment are given public expression. Focusing on England and Wales, with occasional comparative reference to sentencing practice around the world, topics include the legal and ethical implications of pleading guilty, the origin and development of sentencing guidelines, and the 'ordinary' language in which the sentence itself must be pronounced in open court. Tensions arise over the appropriate treatment of cohorts including the young, racialised, mentally disordered, and dangerous, and the disparate outcomes such treatment can generate. At a time of unprecedented crisis - from the phenomenon of 'sentence inflation' 50 years in the making, to the criminal court backlog, to an overcrowded prison estate - the book concludes with an appraisal and critique of the Sentencing Act 2026. The Act was pitched as a once-in-a-generation attempt at substantive justice reform, but its precise impact remains to be seen. Key Features · Offers an original account of a field in transition, equipping readers with a rich and robust evidence base · Reconciles classical theories of punishment with modern case law and sentencing practice · Comparative insights provide perspective and distance, enabling readers to form their own views on a complex field

Key Ideas in Sentencing

This innovative new textbook takes a cases and materials model (balanced perfectly with expert commentary to guide the students) which maintains a keen focus on those areas studied by the student of EU law. Avoiding the approach of most other textbooks, whose comprehensiveness serves to overwhelm the student, EU Law: Cases, Materials and Text is structured to map the mainstream curriculum. This allows for the inclusion of more materials, with short extracts drawn from a wide range of sources. These serve to tease out themes and to provide a clear sense of direction for the student navigating a sometimes complex subject. As a first edition, it is structured to accurately reflect the law of the EU post Brexit, with a dedicated chapter on the emerging UK-EU relationship. Written by two authors who are both leading scholars and experienced teachers, this offers a new, fresh resource for students and teachers alike.

Cases, Materials and Text

EU Law

Is Administrative Law Unlawful?

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