1.

Record Nr.

UNINA9910451923103321

Autore

Farrell Michael <1948->

Titolo

Special educational needs [[electronic resource] ] : a resource for practitioners / / Michael Farrell

Pubbl/distr/stampa

London, : Paul Chapman, 2004

ISBN

1-4462-3694-3

1-4462-6423-8

0-7619-4237-8

1-283-88014-8

Descrizione fisica

1 online resource (175 p.)

Disciplina

371.90941

Soggetti

Special education - Great Britain

Special education

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p.149-158) and index.

Nota di contenuto

Cover; Contents; About the Author; Acknowledgements; Chapter 1 - Introduction; Chapter 2 - Historical Dimensions; Chapter 3 - Legal Definitions of SEN, Local Criteria and SENDIST; Chapter 4 - Political Judgements, Inclusion and the Future of Special Schools; Chapter 5 - Ethical Issues; Chapter 6 - SEN Funding in a Redistributive Society; Chapter 7 - The Medical Model in an Integrated Approach; Chapter 8 - Sociological Influences in Special Education; Chapter 9 - Psychological and other Approaches to Teaching and Learning; Chapter 10 - National Frameworks: Further Clarity

Chapter 11 - Local Frameworks: Closer LiasonChapter 12 - School Frameworks: Greater Flexibility; References; Index

Sommario/riassunto

This work provides a route map for special education. Through examining related disciplines, which illuminate the field, it considers how special education can be better understood.



2.

Record Nr.

UNINA9910463932403321

Autore

Hart Chris.

Titolo

Stamp duty land tax handbook / / Chris Hart, Tony Johnson

Pubbl/distr/stampa

London : , : Routledge, , 2009

ISBN

1-315-04079-4

1-135-33390-4

Edizione

[2nd ed.]

Descrizione fisica

1 online resource (415 p.)

Altri autori (Persone)

JohnsonTony

Disciplina

346.0438

Soggetti

Land titles - Registration and transfer - Taxation - Great Britain

Real estate sales tax - Law and legislation - Great Britain

Stamp duties - Great Britain

Land titles - Registration and transfer - Taxation

Real estate sales tax - Law and legislation

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Cover; Title Page; Copyright Page; Table of Contents; Preface; Table of Cases; Table of Statutes; Definitions; 1. Liability to Stamp Duty Land Tax; A. Introduction; B. Events leading to a charge; i. Land transactions; ii. Chargeable interest; iii. Transaction by contract and conveyance; iv. Subsales; C. Liability for Tax; i. Joint purchasers; ii. Partnerships; iii. Trustees of settlement; iv. Unit trust schemes; v. Persons acting as representatives for others; vi. Companies; D. Exempt transactions; i. General; ii. No consideration

iii. Residential property exchanges with house building companiesiv. Residential property exchanges with property traders; v. Purchase of employee's dwelling; vi. Compulsory purchase facilitating development; vii. Compliance with a planning obligation; viii. Group relief and reconstruction or acquisition relief; ix. Demutualisation of insurance company or building society; x. Transfer of assets to trustees of unit trust scheme; xi. Incorporation of limited liability partnership (LLP); xii. Transfers involving public bodies; xiii. Parliamentary constituencies reorganisation

xiv. Right to buy, shared ownership leases, shared amenity trusts, and



rent to mortgagexv. Acquisition by registered social landlord; xvi. Property finance transactions; xvii. Certain leases RSLs; xviii. Transactions in connection with divorce; xix. Variation of wills; xx. Zero-carbon properties; E. Exempt bodies; i. Charities; ii. Health service bodies; iii. Bodies established for national purposes; iv. Crown; 2. Residential Property and Non-Residential Property; A. Residential buildings; i. General; ii. Meaning of residential building; B. Residential land

i. Land forming part of the garden or grounds of a buildingii. Interaction with capital gains tax; iii. Conflicts of interest for vendors and purchasers; iv. Land being developed for residential use; C. Non-residential property; D. Effect of Finance Act 2005 changes; 3. Designated Disadvantaged Areas; A. Origin of designated disadvantaged areas; B. Property partly in a DDA; C. Ascertaining whether a property is within a DDA; D. Current advantages of being located in a DDA; 4. Tax Payable on Purchase; A. General; B. Chargeable consideration; i. Single payment; ii. Payment other than cash

iii. Phased paymentsiv. Contingent payments; v. Debt as consideration; vi. Exchanges; vii. Linked transactions; viii. Payments for chattels; ix. Annuities; C. Amount of tax payable - residential; i. Not within a designated disadvantaged area; ii. Within a DDA; D. Amount of tax payable - non residential; i. Not within a DDA; ii. Within a DDA; 5. Tax Payable or Repayable after Purchase; A. Resolution of contingent event; i. Further payment not deferred by s 90; ii. Further payment deferred by s 90; 6. Tax Payable on Start of Lease; A. General; B. Calculation of net present value

i. Discount rate

Sommario/riassunto

Written from a practical standpoint, this new edition of the Stamp Duty Land Tax Handbook details how the updated legislation works in common practice. The book's examples and case studies will be highly useful to surveyors, valuers and anyone needs to be kept up to date with the application of tax duty on Land. Unlike most other books in this area, the Handbook is based on practical experience of the work of surveyors applying the latest legislation in making valuations. The authors explain the potential pitfalls and use examples