Resolve a DOI Name. Practical Law - Topic. This part of the topic index contains resources on lifetime planning. This includes materials on inheritance and capital gains tax, care fees for elderly clients and estate planning considerations in relation to marriage and civil partnerships. Please select the resource that you require by clicking on the relevant tab below. These resources are maintained, meaning that we monitor developments on a regular. A toolkit for executing deeds and documents. A guide to Practical Law's materials relating to the execution of deeds and documents, including links to the relevant materials. Practice note: overview. Maintained. 2Anti- money laundering toolkit. All businesses in the regulated sector, including lawyers, accountants and financial institutions, need to be aware of their obligations under the anti- money laundering (AML) regime. Failure to comply with the AML regime could, in the worst case, lead to personal criminal liability. This toolkit guides users through Practical Law's UK, EU, US and international resources on AML. There has been plenty of news since our last ratings and some more film. A few players have been injured, named ineligible, or kicked out of school. Here is our look at the top 1000 college seniors as of August 25 th, 2015. Pittsburgh Steelers Rushing Single-Season Leaders. Regular Season Record (all-time) : 590-530-20 Playoff Record (all-time) : 34-23 (Last appearance after 2015 season) Super Bowls Won: 6 out of 8 appearances Championships Won. Type or paste a DOI name into the text box. Click Go. Your browser will take you to a Web page (URL) associated with that DOI name. Send questions or comments to [email protected]. Further documentation is available here. Practice note: overview. Maintained. 3Capital gains tax: principal private residence relief: overview. This practice note provides an overview of principal private residence relief (PPR) from capital gains tax. Practice note: overview. Maintained. 4Consumer credit: does an arrangement fall within the FCA's .. James Bond 2015 Qb 83856The regulatory framework for consumer credit activities in the UK is made up of the Financial Services and Markets Act 2. FSMA) and its secondary legislation, provisions in the Consumer Credit Act 1. CCA) and its secondary legislation, and rules and guidance in the FCA Handbook. This note sets out key issues to consider to help determine whether an arrangement falls within the FCA’s consumer credit regime. Practice note: overview. Annotations. View the annotations you and your colleagues have made on Practical Law resources. View Annotations. Approved Maintenance Compounds (Non-Dairy) Register Part A: Approvals 6 Compounds Listed by Manufacturer. This database includes summary information on approved maintenance compounds. The list is subject to change. The. Stats and results for players, teams, leaders and scores from the first game ever to yesterday. Q.What is a subscription and what is it for? A.A Premium subscription allows you to enjoy additional benefits to the free service that Rapidgator.net offers. When you buy Premium subscription, you sign up for auto renewal by. Online legal research service for legal and law related materials and services, including searches of United States and international legal materials, journals, business information and public records. Maintained. 5Costs under the Care Act 2. A toolkit of resources relevant to practitioners advising on care costs under the Care Act 2. It includes links to statutory guidance, regulations and Practical Law resources. The Care Act 2. England. Wales has its own separate legislation for funding care costs. Practice note: overview. Maintained. 6Costs under the Care Act 2. This is an overview of how care costs are assessed and funded under the Care Act 2. The note is relevant to the rules that apply in England but not Wales, which has its own separate legislation. Practice note: overview. Maintained. 7DC pension flexibility: a quick guide. A quick guide to the government's reforms to how individuals with defined contribution (DC) pension savings can flexibly access their funds, including the new uncrystallised funds pension lump sum (UFPLS) and flexi- access drawdown options. The new regime came into force on 6 April 2. Practice note: overview. Maintained. 8Direct tax disclosure: overview. This practice note is an overview of the direct tax disclosure regime. Practice note: overview. Maintained. 9Dividends: tax overview. This note is an overview of the UK tax treatment of dividends. It outlines the tax issues for the paying company and for both corporate and other recipients. Practice note: overview. Maintained. 10. Employee share schemes and Finance Act 2. This note summarises, in tabular form, the main issues affecting share schemes arising from the Finance Act 2. It also considers whether plan rules require amendment to reflect the changes. Practice note: overview. Apr- 2. 01. 51. 1Entrepreneurs' relief: overview. A summary of the key features and practical implications of entrepreneurs' relief. This is a relief from capital gains tax for individuals and trustees which applies to the first £1. Practice note: overview. Maintained. 12. Gift Aid for individuals, sole traders and partnerships: overview. A practice note outlining the Gift Aid scheme for donations to charity by individuals, sole traders and partnerships. It discusses advantages for charities and donors, conditions for Gift Aid to apply, record keeping and reclaiming tax under the scheme. Practice note: overview. Maintained. 13. Guarantees and indemnities. This practice note examines legal and drafting issues relating to guarantees and indemnities where the obligations of a third party are guaranteed and/or indemnified. This practice note considers the legal distinctions between primary obligations (indemnities, performance guarantees, performance bonds) and secondary obligations (guarantees). It provides an overview of relevant contractual issues relating to guarantees and indemnities (the statute of frauds, capacity) as well as legal issues (undue influence, duress, role of directors). It also provides links to our more detailed content on performance bonds, payment guarantees, comfort letters and our standard form guarantees and indemnities. Practice note: overview. Maintained. 14. HMRC criminal investigation powers. An overview of the powers that HMRC may use to investigate suspected tax fraud. It covers search warrants (and seizure powers) under the Police and Criminal Evidence Act 1. PACE 1. 98. 4); document production orders; and investigatory powers under the Serious Organised Crime and Police Act 2. SOCPA 2. 00. 5). Practice note: overview. Maintained. 15. Inheritance tax and pension flexibility: overview. An overview of the inheritance tax consequences of flexible options to access pensions from 6 April 2. The note includes discussion of lump sum death benefits, annuities and flexible drawdown options for both the pension holder and the pension holder's beneficiaries. Practice note: overview. Maintained. 16. Inheritance tax forms toolkit. This toolkit provides links to the most commonly- used inheritance tax (IHT) accounts, forms and guidance as well as our relevant practice notes. Practice note: overview. Maintained. 17. Inheritance tax: agricultural property relief: overview. This practice note explains what inheritance tax agricultural property relief is, and the conditions for the relief to apply. It is intended for those who are unfamiliar with the relief, or those who require a reminder. Practice note: overview. Maintained. 18. Inheritance tax: business property relief: overview. This note explains what inheritance tax business property relief (BPR) is and the conditions for the relief to apply. It is intended for those who are unfamiliar with BPR or who require a reminder. Practice note: overview. Maintained. 19. Inheritance tax: gifts with reservation of benefit: overview. This note explains the inheritance tax gift with reservation of benefit (GROB) rules under section 1. Finance Act 1. 98. It is intended for those who are unfamiliar with the GROB rules or who require a reminder. Practice note: overview. Maintained. 20. Inheritance tax: overview. This practice note provides an overview of UK inheritance tax: when it is charged and the available reliefs and exemptions. It is intended as an introduction for those who are unfamilar with the charge, or as a refresher. Practice note: overview. Maintained. 21. Pensions in the UK: overview. An overview of the pensions system in the United Kingdom. The note summarises the different types of pension arrangements available in the UK and looks at the legal and regulatory framework, as well as the tax rules that apply. Typical provisions seen in a pension scheme's governing deed are discussed, along with brief details of the pensions aspects of corporate transactions. Finally, the note comments on key legislative materials and reforms in the pipeline. Practice note: overview. Maintained. 22. Pensions tax: overview. This practice note gives an overview of the current tax regime for pension schemes in the UK. The note summarises the main rules applying to pension schemes that have registered with HMRC, including those concerning the annual allowance, the lifetime allowance and the availability of tax relief on contributions or accruals. Also considered are HMRC's requirements regarding authorised pensions and lump sums and details the tax charges levied by HMRC on unauthorised payments. In addition, the note briefly summarises the pension flexibility reforms that were introduced in the UK on 6 April 2. Practice note: overview. Maintained. 23. Residence, ordinary residence and domicile: definitions and .. This note contains links to practice notes covering: the meaning of "residence" and "ordinary residence" in the context of UK taxation; the meaning of "domicile" and the UK tax implications for individuals of these concepts. Practice note: overview. Maintained. 24. Tax appeals: overview of tribunal system. This note is an overview of the tax tribunal system which came into effect on 1 April 2. VAT and Duties Tribunal, the Special Commissioners and the General Commissioners. Practice note: overview. Maintained. 25. Tax clearances: general. This note discusses the current UK rulings system and practical issues relating to clearances. It also links to several other practice notes that provide guidance on clearances in specific situations. Practice note: overview. Maintained. 26. Tax penalties: overview. This overview is one of a series of notes on tax penalties. It provides an introduction to the main penalties that can be imposed and the new consolidated regime for culpable penalties. Practice note: overview. Maintained. 27. Transfer of digital assets on death: overview. A practice note considering the issues that arise when an individual who owns assets or stores information on- line, dies. It provides practical solutions to the problems that the individual and his personal representatives may face in securing succession to assets and safe transmission of information that may otherwise be deleted, locked or lost. Practice note: overview. Maintained. 28. UK consumer credit regime: overview. An overview of the UK consumer credit regime. The regulatory framework consists of the Financial Services and Markets Act 2. FSMA) and its secondary legislation, provisions in the Consumer Credit Act 1. CCA) and its secondary legislation, and rules and guidance in the FCA Handbook, including the Consumer Credit sourcebook (CONC). Practice note: overview.
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