Case Alert - Languard New Homes Ltd - Upper Tribunal
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This document summarizes a recent Upper Tribunal ruling on the VAT treatment of property conversions that incorporate both residential and non-residential parts. Specifically: 1) The Tribunal ruled that zero-rating is not available for conversions that incorporate both residential and non-residential parts of the original building into new dwellings. 2) In the case, a former pub was converted into four maisonettes, with the lower two incorporating the original non-residential ground floor and the upper two incorporating the original residential floors. 3) The Tribunal agreed with HMRC that this mixed conversion does not qualify for zero-rating, and the sale would instead be exempt from VAT. Developers cannot claim zero-rating where a
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This document summarizes a change in HMRC policy regarding the place of supply for VAT purposes of delivered goods sold across borders within the European Union. Specifically, HMRC has adopted an interpretation that the supplier is considered to be delivering the goods if they arrange transportation through a connected or third party, are involved in payment for delivery, or promote transportation services. This change means businesses must review their VAT arrangements for distance sales to other EU member states.
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Itu202014
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However, 'use and enjoyment' provisions allow national Tax Authorities to adapt the place of supply rules outlined in the Principle VAT Directive where they perceive a threat to the tax yield.
We understand that HM Treasury is considering ways in which these provisions could be enacted in relation to advertising services which could be detrimental to the Betting & Gaming Sector.
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ITU 01/2017
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1) Prime Minister Theresa May confirmed the UK will leave the EU single market and customs union, meaning UK-EU trade will require customs formalities and tariffs. This will significantly impact businesses that trade with the EU.
2) The Court of Justice ruled that car parts salvaged from scrap vehicles can be considered "second-hand goods" for VAT purposes, allowing their sale under the favorable VAT margin scheme.
3) The First-tier Tribunal allowed several pension schemes to belatedly amend their grounds of appeal in a long-running VAT case regarding fund management fees, considering it fair to admit a new argument related to ongoing
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2) The Court of Appeal dismissed an appeal by Leeds City Council seeking refunds of VAT paid between 1996 and 2006, finding the three-year limitation period was valid.
3) The First-Tier Tax Tribunal dismissed an appeal by National Car Parks seeking a refund of VAT paid on voluntary overpayments made at parking machines, determining the overpayments constituted consideration for parking.
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2) HMRC is considering shifting liability for this fraud to UK companies that unintentionally facilitate the fraud by providing online trading platforms for the goods.
3) Companies that operate online trading platforms are advised to implement robust due diligence procedures to verify third-party sellers to avoid potential future liability for unpaid import taxes and duties.
Itu202014
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Similar to Case Alert - Languard New Homes Ltd - Upper Tribunal
Corporate taxation of residential property
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- New rules introduced special charges for corporate holdings of high-value residential property over £2 million, including a 15% SDLT charge, annual residential property tax, and 28% CGT charge on sale.
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ITU 14/2017
The Queen's speech outlined the UK government's legislative agenda, including three key bills related to Brexit - the Repeal Bill, Trade Bill, and Customs Bill. The Repeal Bill will repeal the European Communities Act and convert EU law into domestic UK law. The Trade Bill will enable the UK to independently negotiate trade deals after leaving the EU. And the Customs Bill will establish a new UK customs regime and duties once outside the EU customs union.
Two recent tax cases were also summarized. HMRC lost an appeal regarding VAT exemption on financial services provided by Coinstar coin-counting kiosks. And HMRC won an appeal where construction works were ruled to be alterations to an existing building, not eligible for zero
Indirect Tax Update 17/2015
The document summarizes a court case in the UK regarding VAT rates on energy saving home improvements. The Court of Justice of the European Union ruled that the UK's application of a reduced VAT rate to energy saving installations and materials was contrary to EU law. While EU law allows reduced rates for certain social housing purposes, the court agreed with the European Commission that the UK's policy aimed at environmental rather than social objectives. As such, applying reduced rates to all housing went against the VAT Directive. The court also found the UK law defective for not limiting the reduced rate to installations where materials' value was not significant relative to installation costs. The UK will need to amend its law in response to this judgment.
Changes to the Taxation of Residential Real Estate - What is "Residential Pro...
This document discusses the definitions of residential property for capital gains tax (CGT) and stamp duty land tax (SDLT) purposes in the UK. For CGT, residential property includes land that has included a dwelling or is being constructed as a dwelling. A dwelling is a building used or suitable for use as living accommodation. For SDLT, residential property is a building suitable for use as a dwelling, or being constructed as such, along with associated land. Both taxes consider a dwelling to be a standalone residential unit providing living facilities, though the definitions vary slightly between the taxes. The varying definitions can unintentionally cause transactions to be treated differently for tax purposes.
ITU 03/2017
HMRC responded to concerns raised in its Making Tax Digital consultation. It will allow continued spreadsheet use, quarterly reporting for some businesses, and free software. Charities will be exempt and partnerships above £10M have a deferred start until 2020. Commentators say HMRC is listening to stakeholders but businesses should still prepare for changes.
A European court case determined that a holding company cannot reclaim VAT without making charges for management services, as there was no economic activity.
Another DIY builder's VAT refund claim was rejected because planning permission did not allow for separate dwelling use, a legal requirement.
Changes to the Taxation of Residential Real Estate - Capital Gains Tax
An overview of the changes in UK taxation of residential real estate, focussing on capital gains tax.
VAT: Transfer of a Going Concern
The transfer of a business between legal entities is generally treated as the 'transfer of a going concern' (TOGC). In such cases, the transfer is ignored for VAT purposes as if there is no supply when the assets are transferred.
Hitherto, HMRC did not accept that the transfer of a business in or out of a VAT group could qualify as a TOGC where the business was conducted solely within the VAT group.
The case of Intelligent Managed Services Ltd challenged that view at the Upper Tribunal and the company was successful in its appeal.
ITU 11/2017
1) The Court of Justice of the EU ruled that the transfer of land by a taxpayer to a government to satisfy tax arrears did not constitute a taxable supply for VAT purposes. While the property was transferred, there was no consideration for the supply.
2) The Upper Tribunal ruled that the provision of a hotel room for weddings, which required the hotel to meet certain obligations, constituted a taxable supply of wedding services rather than an exempt supply of land.
3) A subcontractor was assessed substantial VAT after zero-rating construction services provided to a main contractor, despite being provided a zero-rating certificate. The subcontractor had no means to recover the VAT from the main contractor which had
ITU 17/2016
The Court of Justice ruled against Bookit Ltd and the National Exhibition Centre (NEC) in two cases involving VAT exemption on card handling and payment processing fees. The Court determined that the taxpayers' actions in processing card payments and exchanging payment information did not constitute a financial service under the VAT Directive since they did not directly debit or credit accounts. As a result, the fees were subject to VAT rather than exempt. This ruling went against the taxpayers' arguments and means they and other businesses must pay VAT on similar card handling income.
Property Sector Annual Update 2019
Whilst uncertainty is unhelpful to many in the sector, the delay to Brexit has seen a continuing boom in the commercial property market in the South West, with 1.7m square feet of space coming on stream over the last 12 months – concentrated in the industrial and logistic sectors. What is clear is that those in the property sector, whether developer, landlord, investor or landowner need to concentrate on exploiting opportunities and managing costs wherever possible.
Property is still a key asset, giving strong income returns and means of capital preservation for the investor and wider family. Our highly knowledgeable and experienced advisers will offer practical, constructive insights and advice
Indirect Tax Update 18/2015
The Supreme Court ruled that a VAT avoidance scheme used by car retailer Pendragon was an abuse of EU law. Under the scheme, Pendragon claimed to sell used cars under the margin scheme even though it had deducted input VAT on the original purchases. The Supreme Court found this violated the purpose of the VAT Directive by giving Pendragon an illegitimate tax advantage. Additionally, two First-tier Tribunal cases were summarized: one ruled motor homes could not be treated as zero-rated caravans for VAT purposes due to their ability to move under own power. The other found the transfer of an opted property did not qualify as a transfer of a business due to the purchaser failing to properly opt to tax.
Gst real estate
CA Ravi R Thakker & Co. provides various finance, taxation, valuation, legal and compliance services to clients in Gujarat and Maharashtra. They analyze client needs carefully and provide customized solutions. Taxation of real estate transactions can be complex, but the introduction of GST provided more clarity on construction activities. There are various types of real estate transactions including joint ventures between landowners and developers, and different types of projects like affordable housing and residential/commercial. The document then outlines sample transaction flows under GST for different real estate project types including when the developer owns the land and when they enter a joint venture.
ITU 08/2018
The document summarizes two recent indirect tax cases in the UK:
1) HMRC v Summit Electrical Installations Ltd - The Upper Tribunal dismissed HMRC's appeal and agreed with the First-tier Tax Tribunal's decision that the taxpayer could zero-rate its electrical installation services for a new student accommodation building, as the building qualified as a dwelling under VAT law.
2) Bratt Autoservices Ltd - The Court of Appeal dismissed the taxpayer's appeal and agreed with the Upper Tribunal that the taxpayer's 2009 VAT repayment claim was not valid because it did not allocate amounts to the taxpayer's prescribed accounting periods as required by VAT law.
Ated
The document discusses recent changes to the Annual Tax on Enveloped Dwellings (ATED) in the UK. The ATED applies taxes to high-value residential properties owned by corporate entities and non-natural persons. Recent changes have lowered the threshold for properties subject to the tax and increased tax rates. This subjects more properties to the tax, including some held by property developers and letting businesses. Filing requirements and available reliefs are also discussed.
VAT Alert January 2018 - VAT on income from the lease/rental of commercial im...
The Tax Commissioner has issued much anticipated guidance on the detailed application for the recent changes.
ITU 05/2016
The document summarizes three VAT cases:
1) Norseman Gold Plc - The company could not reclaim input VAT because it was not making taxable supplies, as there was no consideration for its management services. Intention to pay in the future was not sufficient.
2) The Wellcome Trust - The trust spent money refurbishing a property but could not deduct all input VAT under the Lennartz mechanism because its investment management activities were not considered "private use" by the tribunal.
3) TGH (Construction) Ltd - The tribunal ruled a maintenance workshop qualified for zero-rating VAT even though it serviced other existing buildings, as it was intended for use together with a newly
Indirect Tax Update 41/2014
The document summarizes a recent court case regarding a DIY house builder's claim for VAT refund that was rejected. In the case (HMRC v Asim Patel), the Upper Tribunal allowed HMRC's appeal against the First-Tier Tribunal's decision to allow the VAT refund claim. The Upper Tribunal determined that the First-Tier Tribunal was wrong to allow the appeal as the taxpayer had not furnished valid planning permission within the statutory time limit, as HMRC's new objection argued. As a result, the First-Tier Tribunal's postponement of the initial hearing was unnecessary. Additionally, the Upper Tribunal refused HMRC's application for court costs against the taxpayer, given HMRC's change in grounds for objection.
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
This document summarizes a tax case from the UK Upper Tribunal regarding claims for overpaid VAT. It discusses that a letter submitted to HMRC claiming overpayment of £1.2 million VAT was rejected because it failed to allocate the amounts to specific VAT accounting periods as required. While businesses may not have precise records, claims must still apportion amounts to quarters to be valid. The Tribunal found the global figure provided was not a valid VAT refund claim under UK law.
PKF Francis Clark 2018 Property Seminar - full presentation
The document provides an overview and updates on various property tax matters, including stamp duty land tax, VAT, and restrictions on interest relief for residential property landlords. It discusses the phased reduction in tax relief for interest costs incurred by individual landlords. This could significantly increase tax bills for those with large property portfolios and high levels of borrowing. The document also presents a case study of landlords considering incorporating their business to mitigate the impact of these tax changes.
Similar to Case Alert - Languard New Homes Ltd - Upper Tribunal (20)
Case Alert - Summit Electrical Installations Ltd - FTT
Case Alert - Summit Electrical Installations Ltd - FTT
Changes to the Taxation of Residential Real Estate - What is "Residential Pro...
Changes to the Taxation of Residential Real Estate - What is "Residential Pro...
Changes to the Taxation of Residential Real Estate - Capital Gains Tax
Changes to the Taxation of Residential Real Estate - Capital Gains Tax
VAT Alert January 2018 - VAT on income from the lease/rental of commercial im...
VAT Alert January 2018 - VAT on income from the lease/rental of commercial im...
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
PKF Francis Clark 2018 Property Seminar - full presentation
PKF Francis Clark 2018 Property Seminar - full presentation
More from Graham Brearley
ITU 10/2018
The document summarizes three recent court cases related to indirect tax:
1) The Court of Justice of the European Union ruled that a holding company letting property to its subsidiary constituted involvement in management, allowing the holding company to reclaim input tax on acquisition costs.
2) The UK Supreme Court ruled that a company that left a VAT group was not acting as an agent of the group when it later claimed a VAT refund, and thus the representative member of the VAT group was not entitled to the refund.
3) The UK Court of Session ruled that the supply of temporary modular classrooms was a taxable service, not a supply of an interest in land that would be VAT exempt, as the company had no interest in
ITU 07/2018
The document summarizes several indirect tax cases from the UK.
The first case discusses an Advocate General's opinion in a case referred to the Court of Justice by the Irish Supreme Court involving Ryanair's attempt to reclaim VAT fees from an unsuccessful takeover bid of Aer Lingus. The Advocate General believes Ryanair is entitled to reclaim the VAT.
The second case discusses a First-Tier Tax Tribunal case involving Marks & Spencer's "Dine In for £10 with free wine" promotion. The tribunal agreed with HMRC that VAT was due on the wine as customers paid for a package including the wine.
The third case discusses a First-Tier Tax Tribunal case involving a Guern
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Whether services can be zero-rated when supplied to a main contractor. Whether planning restrictions on occupation prevents zero-rating
Vat Alert: Reverse Charge on Construction Services
The document discusses HMRC's proposal to introduce a 'reverse charge mechanism' for VAT on construction services to combat VAT fraud in the industry. Under the new rules, the customer would be responsible for accounting for VAT on supplies received rather than the supplier. This would prevent suppliers from charging VAT but not paying it over to HMRC. The draft legislation provides a wide definition of construction services that would be subject to the reverse charge, including building works, repairs, and various site works. While measures to tackle fraud are necessary, commentators note that the broad scope means nearly all subcontracted construction services would be affected, with wider impacts than originally planned.
ITU 09/2018
The document summarizes three recent indirect tax cases:
1) Wetheralds Ltd - The Upper Tribunal ruled that a thermally efficient roofing system was a supply of a new roof rather than insulation materials, and was thus subject to the standard VAT rate of 20% rather than the reduced 5% rate.
2) Abbotsley Ltd - The Upper Tribunal confirmed that affiliation fees paid by proprietary golf clubs to golf associations were exempt from VAT as being essential to sport.
3) Hutchison 3G UK Ltd - The First-tier Tax Tribunal dismissed H3G's argument that the tax point for mobile phone contracts should be when services are used rather than when monthly payments are received.
ITU 06/2018
The document provides summaries of three recent court rulings related to indirect tax:
1) The Advocate General issued an opinion in Volkswagen Financial Services v HMRC, finding that vehicle financing arrangements constitute a single taxable supply of a vehicle, entitling the company to full VAT recovery on overheads. This contradicts the UK's view of separate taxable and exempt supplies.
2) The Court of Appeal ruled against Wakefield College in its claim that education provided to students paying partial fees due to financial hardship was not an "economic activity" subject to VAT, as the partial fees constitute remuneration rather than consideration.
3) The Upper Tribunal dismissed HMRC's argument that payments by Marriott
Case Alert - University of Cambridge
The document summarizes a court case between the University of Cambridge and HMRC regarding whether the University can reclaim VAT incurred on fund management fees. The University operates an endowment fund managed by a third party, which charges fees. The University argues these fees are overheads that can be partially reclaimed under its partial exemption special method. HMRC argues the fees are consumed by investment activities and not reclaimable. Lower courts sided with the University, but the Court of Appeal referred the case to the European Court of Justice for guidance on interpreting relevant VAT directives and prior cases.
Vat Alert - Cost Sharing Groups
HMRC has announced changes to the UK's VAT rules relating to cost sharing groups (CSGs) following recent judgments from the Court of Justice of the European Union. The changes mean the VAT exemption for CSGs will now only apply to entities providing certain public interest services listed in the VAT Directive, such as postal, education, and health services. Banking and insurance entities are no longer eligible. HMRC will also restrict CSG membership to UK entities and require recharges to members be made only at cost. Entities correctly applying previous guidance have until the end of May 2018 to comply with the new rules.
ITU 05/2018
HMRC revises its policy in relation to cost sharing groups following judgments from the Court of Justice. Specifically, HMRC will no longer allow the cost sharing exemption for financial and insurance businesses as the Court of Justice ruled the exemption is not available to these sectors. HMRC will provide a two month transition period for affected businesses to regularize their VAT positions. Additionally, the Court of Appeal case involves determining whether VAT on fund management services provided to the University of Cambridge's endowment fund can be attributed to the overall activities of the University.
Case Alert - VWFS - Advocate General's opinion
This document summarizes an Advocate General's opinion in a case between HMRC and Volkswagen Financial Services (UK) Ltd regarding VAT treatment of hire purchase agreements. The Advocate General opined that input VAT incurred by VWFS on overheads cannot be recovered as it relates to the exempt supply of credit. However, the UK's treatment of hire purchase transactions as two separate supplies is incorrect under EU law - they should be treated as a single taxable supply of a car with an incidental credit element. If the court agrees, it would entitle VWFS to recover all input VAT but require accounting for output tax on interest charged. The opinion creates uncertainty for finance industry VAT treatment going forward.
Case Alert - Wakefield College - Court of Appeal
The Court of Appeal unanimously dismissed Wakefield College's appeal of a decision that denied VAT zero-rating for the construction of a new college building. While most of the College's students either paid no or subsidized fees, the Court found this still constituted consideration for education and made it an economic activity, precluding VAT zero-rating. The Court distinguished consideration under VAT Directive Article 2 from remuneration under Article 9, finding the College's activities were remunerated and economic in nature. This clarified that satisfying Article 2's consideration test does not automatically deem an activity non-economic under Article 9. The College's attempt to analogize to a prior legal aid case was rejected.
Case alert - Ryanair - Advocate General's opinion
This summary provides the key details from the document in 3 sentences:
The document discusses an Advocate General's opinion in a case referred to the Court of Justice of the European Union concerning whether the Irish airline Ryanair was entitled to reclaim VAT incurred on professional fees relating to its failed 2006 bid to acquire rival airline Aer Lingus. The Advocate General considers that Ryanair is entitled to reclaim the input VAT, both because there was an intention to provide management services and because the cost of acquiring Aer Lingus shares was to directly and permanently extend Ryanair's taxable air passenger transport services business. This is the case even though the takeover bid was ultimately blocked and the management services were not provided.
ITU 06/2018
The document provides summaries of three recent court rulings related to indirect tax:
1) The Advocate General issued an opinion in Volkswagen Financial Services v HMRC, finding that vehicle financing arrangements constitute a single taxable supply of a vehicle, allowing the company to recover input tax on overheads.
2) The Court of Appeal ruled against Wakefield College in its claim that education provided to students paying partial fees was not an economic activity for VAT purposes, as the partial fees constitute consideration.
3) The Upper Tribunal dismissed HMRC's argument that payments by Marriott Rewards to redeeming hotels were third party consideration, but also ruled that neither Marriott nor Whitbread established the UK or US
Case Alert - Marks & Spencer
This document discusses a case regarding a promotional offer by Marks & Spencer (M&S) where customers could purchase three food items for £10 and receive a free bottle of wine. HMRC considered that the deal was actually for four items for £10 and that VAT should be paid on the portion of the £10 attributable to the wine. The First-tier Tax Tribunal agreed with HMRC's view, finding that the economic reality was a package deal rather than items plus a free gift. It determined that the £10 payment should be apportioned with VAT paid on the wine portion. The Tribunal emphasized examining the commercial substance of promotions for accurate VAT determination.
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
The Upper Tribunal issued a judgment regarding the VAT treatment of payments made through Marriott's customer loyalty rewards scheme. The Tribunal determined that payments from Marriott Rewards LLC to participating hotels were consideration for redemption services provided to MRL, rather than third-party consideration for accommodation supplied to customers. It also found that these redemption services constituted a supply of services related to land in the UK, rather than advertising services, meaning UK VAT was due. Both MRL and Whitbread's appeals were dismissed.
ITU 04/2018
The document provides updates on recent indirect tax cases from the UK courts, CJEU, and Brexit developments.
The CJEU issued an opinion in DPAS Ltd, finding that DPAS's service of collecting payments from patients and transferring them to dentists was not exempt from VAT as a payment transaction, but rather a taxable debt collection service, even though the contracts were amended to provide the service to patients rather than dentists.
The CJEU also ruled in a case from Slovakia that when a supplier issues supplementary VAT invoices to correct an underpayment of VAT, the time limit for claiming VAT refunds should run from the date of the supplementary invoices, not the original supplies.
Finally,
Case Alert DPAS Ltd - Advocate General's opinion
Whether collection of direct debits constitutes a transaction concerning payments or transfers and exempt from VAT - AG considers not
Brexit Alert
This document summarizes an agreement reached between the UK and EU to establish a transitional period after Brexit. Key points include:
- The UK will leave the EU in March 2019 but remain in the single market and customs union until December 2020.
- Goods moving between the UK and EU during this period will be treated as intra-EU trade in regards to customs and VAT.
- The agreement provides businesses more certainty and time to prepare for changes taking effect after the transitional period ends. However, the deal still requires approval from all EU member states.
Case Alert: Kreuzmayr CJEU Judgment
CJEU issues judgment on place of supply issue relating to two supplies but a single transportation - Also deals with recovery of incorrectly charged input VAT
ITU 03/2018
The document summarizes three indirect tax cases:
1) A CJEU case regarding whether payments for credits on an online auction site constitute a preliminary transaction or payment for goods. The Advocate General found credits enabled participation and were a taxable supply of services.
2) The European Commission issued proceedings against Cyprus, Greece, Malta, and the UK for alleged non-compliance with EU VAT law regarding yacht VAT schemes and financial derivatives.
3) A UK tax tribunal case examined whether a property transfer qualified for VAT exemption as a transfer of a going concern. The tribunal found conditions were met for one property but not three others.
More from Graham Brearley (20)
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Vat Alert: Reverse Charge on Construction Services
Vat Alert: Reverse Charge on Construction Services
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
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Who Is Abhay Bhutada, MD of Poonawalla Fincorp
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
在线办理(GU毕业证书)美国贡萨加大学毕业证学历证书一模一样
学校原件一模一样【微信：741003700 】《(GU毕业证书)美国贡萨加大学毕业证学历证书》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
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◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
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8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Fabular Frames and the Four Ratio Problem
Digital, interactive art showing the struggle of a society in providing for its present population while also saving planetary resources for future generations. Spread across several frames, the art is actually the rendering of real and speculative data. The stereographic projections change shape in response to prompts and provocations. Visitors interact with the model through speculative statements about how to increase savings across communities, regions, ecosystems and environments. Their fabulations combined with random noise, i.e. factors beyond control, have a dramatic effect on the societal transition. Things get better. Things get worse. The aim is to give visitors a new grasp and feel of the ongoing struggles in democracies around the world.
Stunning art in the small multiples format brings out the spatiotemporal nature of societal transitions, against backdrop issues such as energy, housing, waste, farmland and forest. In each frame we see hopeful and frightful interplays between spending and saving. Problems emerge when one of the two parts of the existential anaglyph rapidly shrinks like Arctic ice, as factors cross thresholds. Ecological wealth and intergenerational equity areFour at stake. Not enough spending could mean economic stress, social unrest and political conflict. Not enough saving and there will be climate breakdown and ‘bankruptcy’. So where does speculative design start and the gambling and betting end? Behind each fabular frame is a four ratio problem. Each ratio reflects the level of sacrifice and self-restraint a society is willing to accept, against promises of prosperity and freedom. Some values seem to stabilise a frame while others cause collapse. Get the ratios right and we can have it all. Get them wrong and things get more desperate.
falcon-invoice-discounting-a-strategic-approach-to-optimize-investments
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...
Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...University of Calabria
The study analyzes differences and primary drivers of green performance between family firms and non-family firms
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1：1制作加拿大麦吉尔大学毕业证硕士学历证书原版一模一样
原版一模一样【微信：741003700 】【加拿大麦吉尔大学毕业证硕士学历证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Discover the Future of Dogecoin with Our Comprehensive Guidance
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The state of welfare Resolution Foundation Event
How has Britain’s safety net changed since 2010 and what comes next?
An Overview of the Prosocial dHEDGE Vault works
How the prosocial dHEDGE earns you money while saving the world!
5 Tips for Creating Standard Financial Reports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...Falcon Invoice Discounting
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.1. Elemental Economics - Introduction to mining.pdf
After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
University of North Carolina at Charlotte degree offer diploma Transcript
办理美国UNCC毕业证书制作北卡大学夏洛特分校假文凭定制Q微168899991做UNCC留信网教留服认证海牙认证改UNCC成绩单GPA做UNCC假学位证假文凭高仿毕业证GRE代考如何申请北卡罗莱纳大学夏洛特分校University of North Carolina at Charlotte degree offer diploma Transcript
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
NIM is calculated as the difference between interest income earned and interest expenses paid, divided by interest-earning assets.
Importance: NIM serves as a critical measure of a financial institution's profitability and operational efficiency. It reflects how effectively the institution is utilizing its interest-earning assets to generate income while managing interest costs.
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Independent Study - College of Wooster Research (2023-2024)
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
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1. Elemental Economics - Introduction to mining.pdf
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University of North Carolina at Charlotte degree offer diploma Transcript
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Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
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Independent Study - College of Wooster Research (2023-2024)
Independent Study - College of Wooster Research (2023-2024)
Case Alert - Languard New Homes Ltd - Upper Tribunal
- 1. © 2017 Grant Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 Summary The construction of a new residential property and its first sale is, generally, zero-rated for VAT purposes provided that the building in question meets the statutory definition of a dwelling or number of dwellings in the case of flats. The conversion of buildings can also, in some cases, qualify for zero- rating. The zero-rate will apply where a building (or part of a building) is converted from a non- residential use into a dwelling or number of dwellings. The Upper Tribunal has ruled in a recent case that zero-rating is not available where the conversion incorporates both a non-residential and a residential part. 01 August 2017 Upper Tribunal The Upper Tribunal has issued a judgment in a case involving the conversion of a building where the conversion incorporates both non-residential parts and residential parts of the old building into the new building. In HMRC v Langaurd New Homes Ltd, the developer converted a former public house into four maisonettes. Prior to the conversion, the ground floor was used as a public bar, with the 1st and 2nd floors being used as the pub manager’s residential accommodation. The developer added a 4th floor and then split the property vertically into four separate dwellings. The bottom two dwellings incorporated part of the ground floor and part of the 1st floor (ie these new dwellings incorporated the previous non-residential part) whilst the top two dwellings incorporated part of the existing 3rd floor and the newly added 4th floor. The developer argued that the subsequent sale of the lower properties should qualify for zero-rating but HMRC considered that the supply should be exempt from VAT. In its judgment, the Upper Tribunal agreed with HMRC. To benefit from zero-rating, the new dwelling created from the conversion cannot incorporate both residential and non-residential parts. According to the Tribunal, the law only allows for zero-rating where a non-residential building (or part of such a building) is converted in its entirety into a building designed as a dwelling or a number of dwellings. In situations where, as in this case, the non-residential and residential parts are converted into a dwelling, the conversion and onward sale do not qualify for zero-rating but are exempt from VAT. Comment – Developers beware. This judgment makes it clear that zero-rating is not possible where a non-residential and residential part are converted into a single dwelling. In such circumstances, the works may be liable to VAT at the reduced rate but the first sale of the converted property by the developer will be an exempt supply meaning that VAT incurred on the conversion costs are not likely to be reclaimable. This could have an unwanted impact on the developer’s profits. Residential conversions – Upper Tribunal confirms VAT position Case Alert Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556 Vinny McCullagh London & South East vinny.mccullagh@uk.gt.com (0)20 7383 5100