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Surak Kristin: The Golden Passport

The Golden Passport

Global Mobility for Millionaires

This title is written to provide tax advisers with an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees' powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them . There are also important chapters on residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. This new edition covers the once-in-a-generation legislative changes taking effect from April 2025, concerning the removal of non-dom rules. These include: - Abolition of domicile as a relevant factor in determining liability to inheritance tax, capital gains tax and income tax; - Remittance basis of taxation removed for 2025/26 and later years, but previous untaxed amounts held overseas will be taxed when remitted; - Liability to tax for 2025/26 and later years will be based on residence - UK resident settlors of offshore trusts will be taxable on trust income/gains on an arising basis from 2025/26, as the "protected trust" regime which has applied since 2017 is removed; - Offshore trusts settled by a non-UK domiciled settlor will be within the scope of inheritance tax if the settlor is a "long term resident" (LTR) of the UK. - Change in CGT rate for trustees was announced in Budget - increased from 20% to 24%. - The introduction of caps on Agricultural Property Relief (APR) and Business Property Relief (BPR) A digital version of this title is available as part of our online tax resources.

Tax Advisers' Guide to Trusts

This book approaches limitation of liability for maritime claims by looking at several key conventions and protocols including the LLMC Convention, the Athens Convention, the Nairobi Convention as well as conventions relating to the carriage of passengers and their luggage by sea, and those covering compensation for pollution damage.

The Relationship between Global Limitation Conventions and Particular Liability Regimes

Limitation of Liability in International Maritime Conventions

Law, Science and Society

In the post-9/11 security environment, the use of genetic data has extended shifted from that of evidence to intelligence. Central to this shift, Erin Kruger argues here, has been a radical reconfiguration of genetic imaging systems. And it is in the context of this shift that she analyses the role of the image in determining the scientific validity - and with it the legitimacy - of genetic data. How, she asks, is genetic imagery attributed meaning? How does it come to be understood as truthful and trustworthy? Kruger draws upon the insights of recent work in Science and Technology Studies to address these questions in the context of various legal and other institutional agendas, technologies, discourses and controversies.

The Forensic Image: Scientific Visualization and DNA

Palgrave Insights into Apocalypse Economics

This book reassesses classic Marxist theories of finance capital and uneven development in the context of the present intensified process of financialization and the accentuation of combined and accelerating uneven development. In particular, the work of Hilferding and Luxemburg is discussed and re-framed in light of both the contributions of Marx and more recent engagements by David Harvey and Neil Smith. The book explores the case of South Africa in particular in light of the combination of a rapidly financializing yet crisis-ridden South African political economy on the one hand and intensifying social inequality and political conflict on the other.&nbsp;It explores a series of strategies and possibilities that might open up trajectories for change and transformation with particular attention paid to the promises and constraints of the de-growth movement and intersectional class struggle, which will appeal to political economists, researchers, and students alongside those studying South Africa specifically. Patrick Bond is a political economist and professor at the University of Johannesburg, South Africa. He spent more than two decades teaching at the Wits University School of Governance in Johannesburg and the University of KwaZulu-Natal Centre for Civil Society in Durban. During the late 1980s he pursued doctoral studies in economic geography at Johns Hopkins University, while learning politics in the anti-apartheid, labour, student and community movements. In 1994 and 1996, he worked in the Reconstruction and Development Ministry in President Nelson Mandela’s office, drafting the democratic government’s first White Paper and a dozen other major policy documents. He appears more than 100 times a year on South African and international broadcast media, and usually gives more than 50 guest lectures annually.

Financial Volatility, Deep Capitalist Crisis and Super-Exploitation in South Africa and the World

Extreme Uneven Development

Sage Handbooks of Modern China

An essential guide that provides a comprehensive and nuanced exploration of China's economic and financial systems, offering insights from leading scholars and practitioners.

The Sage Handbook of the Chinese Economy

Financial Markets and Institutions

Routledge Studies in Defence and Peace Economics

This book discusses the models used to explain economic growth and introduces the economic factors that could potentially lead to conflict, offering insights into the applicability of economic development theories to post conflict reconstruction.

Economic Development and Post Conflict Reconstruction

A giant of the political left, Rosa Luxemburg is one of the foremost minds in the canon of revolutionary socialist thought. But she was much more than just a thinker. She made herself heard in a world inimical to the voices of strong-willed women. She overcame physical infirmity and the prejudice she faced as a Jew to become an active revolutionary whose philosophy enriched every corner of an incredibly productive and creative life—her many friendships, her sexual intimacies, and her love of science, nature and art. Always opposed to the First World War, when others on the German left were swept up on a tide of nationalism, she was imprisoned and murdered in 1919 fighting for a revolution she knew to be doomed. In this beautifully drawn work of graphic biography, writer and artist Kate Evans has opened up her subject’s intellectual world to a new audience, grounding Luxemburg’s ideas in the realities of an inspirational and deeply affecting life.

A Graphic Biography of Rosa Luxemburg

Red Rosa

Gender, Justice and Legal Feminism

The edited volume aims at presenting the various forms of stereotyping. As a matter of fact, such logical inclination is not only perpetrated through common sense and public discourse, but also through regulation and various ethical practices. Law and politics, indeed, can have a relevant function in preventing the diffusion of bad and wrong gender stereotypes.

Case Studies, Policies and Theoretical Approaches

Gender Stereotypes

Discourses of Law

Identifying crucial deficiencies in the legal theories of Hart and Dworkin, The Rule of Reason in European Constitutionalism and Citizenship draws on the work of Habermas and Alexy in order to elaborate a new juridical conception of citizenship.

The Rule of Reason in European Constitutionalism and Citizenship

Victims, Culture and Society

Drawing upon a wealth of original testimonies, this book investigates the status of convicted military veterans in the United Kingdom post 9/11 and provides a comprehensive criminological analysis of the experiences of war and life after it.

Reimagining the Veteran

Violence, Vulnerability and the Legacies of War

This book is concerned with the practical, ethical and political realities of critical research around state punishment. Based on a series of interviews conducted with researchers within and outside of academia, it aims to capture the personal challenges, ethical dilemmas, practical obstacles, positive rewards and (potential or actual) harmful effects of undertaking critical research concerned with state punishment. It essential reading for undergraduate and postgraduate students of criminology, media, sociology, journalism, film studies, and cultural studies.

Critical Reflections

Researching Punishment

The Golden Passport

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