Refund Credit Notes
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Refund Credit Notes (RCNs) offered against ATOL protected bookings cancelled due to the Covid-19 pandemic between March 10 and December 31, 2020 are financially protected. Consumers have three options for cancelled ATOL bookings - a full refund, rebooking to a future date, or receiving an ATOL protected RCN. RCNs must be redeemed for cash or a new booking by September 30, 2021 and include key details such as the original booking reference and lead passenger name. ATOL holders issuing RCNs should provide an example to the CAA.
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Refund Credit Notes
Refund Credit Notes (RCNs) offered against ATOL protected bookings cancelled due to the Covid-19 pandemic between March 10, 2020 and March 31, 2021 will provide financial protection to consumers. The Civil Aviation Authority (CAA) has provided guidance on RCNs, outlining that consumers have the right to a full cash refund and detailing eight key points including that RCNs must be redeemed for cash or a new booking by September 30, 2021 to maintain ATOL protection.
Refund Credit Notes
Refund Credit Notes (RCNs) offered against ATOL protected bookings cancelled due to the Covid-19 pandemic are now financially protected until 31 December 2020. The CAA guidance outlines that consumers have three options for cancelled bookings between 10 March and 31 December 2020: 1) receive a full refund, 2) amend the original booking to a different date, or 3) receive an ATOL protected RCN. RCNs must be redeemed for cash or a new booking by 30 September 2021 and include specific information like the original booking reference and lead passenger name.
Refund Credit Notes
The document summarizes 8 key points from the UK Civil Aviation Authority's (CAA) guidance on Refund Credit Notes (RCNs) offered for cancelled ATOL-protected bookings due to the Covid-19 pandemic. Consumers have 3 options for cancelled bookings between March 10 and January 31, 2021: 1) Receive a full refund, 2) Amend the booking to a future date, or 3) Receive an ATOL-protected RCN. RCNs must be redeemed for cash or a new booking by September 30, 2021 and include specific information like the original booking reference and lead passenger name. ATOL holders must also email an RCN example to the CAA.
8 Key points from the CAA's updated guidance on Refund Credit Notes
The document outlines 8 key points from the UK Civil Aviation Authority's (CAA) updated guidance on Refund Credit Notes offered for cancelled ATOL protected bookings due to COVID-19. Refund Credit Notes must be redeemed for cash or a new booking by 30 September 2021. They must include specific information such as the original booking reference and lead passenger name. Consumers must be made aware they can request a full cash refund if not accepting a Refund Credit Note.
Business fights with Covid-19
The UK government is providing five types of support to help companies deal with the financial impact of the coronavirus outbreak:
1. HM Revenue & Customs is suspending tax payments and waiving interest charges for businesses with tax debt payment plans.
2. Business rates relief is being increased, with some businesses now paying no rates in 2020-21.
3. The smallest enterprises will receive £3,000 grants to help cover costs like rent.
4. Risky loans will be underwritten by the government to encourage lending to coronavirus-affected companies.
5. Employers can reclaim sick pay costs for two weeks per employee who misses work due to coronavirus.
Refund Credit Notes
The COVID-19 pandemic has caused unprecedented challenges for the travel sector. Under UK law, package organizers must refund customers within 14 days if a trip is cancelled. However, due to the large number of cancellations, organizers do not have enough cash to issue full refunds. As a temporary measure, ABTA has issued guidance for a refund credit note scheme, where customers would receive credit instead of an immediate cash refund. The credit notes must meet certain criteria to satisfy regulators and remain protected under travel insurance schemes until March 2021, while still allowing customers to receive an eventual cash refund.
Refund credit notes april 2020
The document discusses guidelines for issuing refund credit notes to customers due to cancellations from the COVID-19 pandemic. It explains that under UK law, package organizers must refund customers within 14 days of cancellation. However, many organizers do not have the cash resources for large refunds, as customer cash is trapped with suppliers further up the chain like airlines. The guidelines propose issuing refund credit notes that comply with ABTA and ATOL regulations to temporarily satisfy the 14-day refund obligation until cash flows improve or the regulations are changed. The credit notes must equal the original payment, reference the booking, and allow eventual cash refunds after an expiry date.
30.04.21 refund credit notes updated deadline
Refund Credit Notes (RCNs) offered against ATOL protected bookings cancelled due to the Covid-19 pandemic are financially protected. Consumers have three options for cancelled bookings: receive a full refund, amend the booking to a future date, or receive an RCN. RCNs must be redeemed for cash or a new booking by 30 September 2021 and contain specific information including the original booking reference and a statement of ATOL protection. ATOL holders must provide examples of RCNs to the CAA and pay an additional contribution for new ATOL bookings made using RCNs.
Recommended
Refund Credit Notes
Refund Credit Notes (RCNs) offered against ATOL protected bookings cancelled due to the Covid-19 pandemic between March 10, 2020 and March 31, 2021 will provide financial protection to consumers. The Civil Aviation Authority (CAA) has provided guidance on RCNs, outlining that consumers have the right to a full cash refund and detailing eight key points including that RCNs must be redeemed for cash or a new booking by September 30, 2021 to maintain ATOL protection.
Refund Credit Notes
Refund Credit Notes (RCNs) offered against ATOL protected bookings cancelled due to the Covid-19 pandemic are now financially protected until 31 December 2020. The CAA guidance outlines that consumers have three options for cancelled bookings between 10 March and 31 December 2020: 1) receive a full refund, 2) amend the original booking to a different date, or 3) receive an ATOL protected RCN. RCNs must be redeemed for cash or a new booking by 30 September 2021 and include specific information like the original booking reference and lead passenger name.
Refund Credit Notes
The document summarizes 8 key points from the UK Civil Aviation Authority's (CAA) guidance on Refund Credit Notes (RCNs) offered for cancelled ATOL-protected bookings due to the Covid-19 pandemic. Consumers have 3 options for cancelled bookings between March 10 and January 31, 2021: 1) Receive a full refund, 2) Amend the booking to a future date, or 3) Receive an ATOL-protected RCN. RCNs must be redeemed for cash or a new booking by September 30, 2021 and include specific information like the original booking reference and lead passenger name. ATOL holders must also email an RCN example to the CAA.
8 Key points from the CAA's updated guidance on Refund Credit Notes
The document outlines 8 key points from the UK Civil Aviation Authority's (CAA) updated guidance on Refund Credit Notes offered for cancelled ATOL protected bookings due to COVID-19. Refund Credit Notes must be redeemed for cash or a new booking by 30 September 2021. They must include specific information such as the original booking reference and lead passenger name. Consumers must be made aware they can request a full cash refund if not accepting a Refund Credit Note.
Business fights with Covid-19
The UK government is providing five types of support to help companies deal with the financial impact of the coronavirus outbreak:
1. HM Revenue & Customs is suspending tax payments and waiving interest charges for businesses with tax debt payment plans.
2. Business rates relief is being increased, with some businesses now paying no rates in 2020-21.
3. The smallest enterprises will receive £3,000 grants to help cover costs like rent.
4. Risky loans will be underwritten by the government to encourage lending to coronavirus-affected companies.
5. Employers can reclaim sick pay costs for two weeks per employee who misses work due to coronavirus.
Refund Credit Notes
The COVID-19 pandemic has caused unprecedented challenges for the travel sector. Under UK law, package organizers must refund customers within 14 days if a trip is cancelled. However, due to the large number of cancellations, organizers do not have enough cash to issue full refunds. As a temporary measure, ABTA has issued guidance for a refund credit note scheme, where customers would receive credit instead of an immediate cash refund. The credit notes must meet certain criteria to satisfy regulators and remain protected under travel insurance schemes until March 2021, while still allowing customers to receive an eventual cash refund.
Refund credit notes april 2020
The document discusses guidelines for issuing refund credit notes to customers due to cancellations from the COVID-19 pandemic. It explains that under UK law, package organizers must refund customers within 14 days of cancellation. However, many organizers do not have the cash resources for large refunds, as customer cash is trapped with suppliers further up the chain like airlines. The guidelines propose issuing refund credit notes that comply with ABTA and ATOL regulations to temporarily satisfy the 14-day refund obligation until cash flows improve or the regulations are changed. The credit notes must equal the original payment, reference the booking, and allow eventual cash refunds after an expiry date.
30.04.21 refund credit notes updated deadline
Refund Credit Notes (RCNs) offered against ATOL protected bookings cancelled due to the Covid-19 pandemic are financially protected. Consumers have three options for cancelled bookings: receive a full refund, amend the booking to a future date, or receive an RCN. RCNs must be redeemed for cash or a new booking by 30 September 2021 and contain specific information including the original booking reference and a statement of ATOL protection. ATOL holders must provide examples of RCNs to the CAA and pay an additional contribution for new ATOL bookings made using RCNs.
Refund Credit Notes
The document provides guidance on issuing refund credit notes for package travel due to cancellations from the COVID-19 pandemic. It summarizes that package organizers are legally required to provide refunds within 14 days but cannot due to lack of cash resources. ABTA is lobbying the UK government to change regulations temporarily and has issued guidance for operators to use refund credit notes that expire by March 2021 and can be redeemed for future bookings or eventual cash refund. The credit notes must reference original bookings and include attachments to remain protected under travel insurance.
Refund credit notes
The document discusses guidelines from ABTA for travel companies on issuing refund credit notes to customers due to cancellations from the COVID-19 pandemic. It states that under regulations, companies must refund customers within 14 days of cancellation but they currently do not have the cash. The guidelines say to call credit notes "refund credit notes" for protection, reference the original booking, attach documentation, make the value equal to the original payment, and allow customers to eventually get a cash refund when the note expires. Complying with these guidelines will satisfy regulators during this temporary period.
TEST
The document outlines guidelines from ABTA for travel companies issuing refund credit notes instead of cash refunds due to the large number of cancellations from the COVID-19 pandemic. It summarizes that ABTA guidance states refund credit notes must be called such and not vouchers, reference the original booking, include documentation of the original booking and ATOL certificate if applicable. It also must have the same monetary value as the original payment and expire by July 31, 2019, with the customer retaining the right to a cash refund at expiration if not reused.
mkspf-fund-offer-combo-kit.pdf
1. The document is an application form for MLC MasterKey Super Fundamentals.
2. It provides instructions for completing the application form and includes important information about transfer balance caps and total superannuation balances.
3. Applicants are required to verify their identity and read all product disclosure documents before applying.
1 UK VAT refunds for non-EU businesses require action by 31 December 2015
Executive Summary
Many multinational enterprises (MNEs) incur VAT in countries where they are not established or VAT registered. A business may, for example, incur foreign VAT on trade fairs and conferences, meals and accommodations, travel, transportation and fuel costs, business entertainment, marketing and advertising costs, professional services, telecommunications; printing materials and stationery, and training.
Non-EU businesses that have incurred value added tax (VAT) in the UK during the 12 month period July 2014-June 2015 may be able to recover the VAT by applying for a refund - provided they comply with the rules. Claims by non-EU businesses must be submitted within six months following the end of the claim period. The closing date for applications for the above 12 month period is 31st December 2015, so taxpayers should be collecting the required information now to support a successful claim. The deadline is a fixed date, and late claims are not accepted. The fact claims are made by post and the deadline follows shortly after the Christmas holiday period needs to be borne in mind.
Covid19 client handout 18.03.20
The document provides information on government support available to businesses during the Covid-19 pandemic, including:
- Increased statutory sick pay refunds for eligible employees off work due to Covid-19.
- Business rates relief for companies with properties below a rateable value of £51,000.
- Grants of £10,000 for businesses under £15,000 rateable value and £25,000 for those below £51,000.
- Coronavirus business interruption loans of between £1,000-£5m with an 80% government guarantee.
- Support includes tax payment deferrals and universal credit for self-employed and low income individuals.
COVID-19: Your Legal Questions Answered (9 April 2020)
Leading network lawyer Damin Murdock covers everything from JobKeeper and common employment questions to commercial leases and debt collection.
Accounting for Grants, Reliefs and Loans Presentation - 10th February 2021
This document summarizes the accounting treatment for various Covid-19 related grants, reliefs, and loans under UK GAAP. It discusses how government grants should be recognized as income and not offset against related costs. It also covers rent concessions, CBILS and bounce back loans, time to pay arrangements, and considerations for going concern assessments. Auditors must understand the revised requirements of ISA (UK) 570 for December 2020 year-end audits. Ensuring the proper accounting for Covid-19 programs and disclosing any material uncertainties is important.
Asia Counsel Insights October 2021
The document provides updates on legal and business issues in Vietnam. It summarizes that: (1) Decree 85 amends regulations on e-commerce, extending licensing requirements to foreign entities with significant online sales or use of Vietnamese; (2) Decree 21 guides security transactions, defining reasonable periods and notice requirements; (3) Resolution 105 provides Covid-19 support measures like social insurance reductions and tax exemptions. It also relaxes work permit rules.
Final-Slide-Reporting(3).pptx nmhgdfghjkl;
mnbvczxcvghjkl;'';lkjhgxcvbnhjkl;'mmjhtrrti]]ppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppikkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj
Metropolitan mandate
Willem Mostert is a licensed representative of Metropolitan Life who is authorized to market various insurance products, including disability, critical illness, retirement, and life insurance plans. He has received over 30% of his commission from Metropolitan Life. The document includes details on supplementary benefits that can be added to certain plans, as well as a statutory notice outlining policyholders' rights regarding disclosure, replacement policies, cancellation, and complaints procedures.
ShareDocView.com - Regulation of Buy-Now, Pay-Later
This document discusses regulating buy-now pay-later (BNPL) products in the UK. It provides background on consumer credit regulation and the exemption that currently allows BNPL to operate without regulation. It notes the rapid growth of BNPL, especially for online purchases, and concerns about potential consumer harm. The document explores defining the scope of any new BNPL regulation and calibrating proportional controls to address issues while allowing the market to continue growing. It seeks input on these issues through consultation to help design an effective yet balanced regulatory regime.
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Over the last few weeks, we’ve received a lot of questions from our users about the legal issues surrounding COVID-19. From employment to tax relief, current circumstances mean that businesses are, and will inevitably be affected.
In this presentation Lawpath network lawyer Damin Murdock answers the common questions and issues faced by Australian business lawyers and the actions they can take to ensure the survival of their business in these uncertain times.
Innovation Loans Competition Briefing: April 2021
- The document provides information about Innovation Loans from Innovate UK, which are loans for later stage research and development projects with commercial potential.
- The loans can provide up to £1.6 million for eligible project costs, with an interest rate of 7.4% and repayment terms of up to 7 years. They target innovative, growth-oriented small and medium enterprises.
- The application process involves answering business and financial questions, completing a financial spreadsheet with historical and forecast financials, and providing details on the proposed project and costs. Applications will be assessed based on the quality of the project and business, as well as the need for funding.
March 17-2020 COVID-19 & Benefit Plans Isler Dare
As many of us are working remotely during the COVID19 pandemic, we wanted to share some thoughts and
observations about how the pandemic could impact the
medical and retirement plans that you offer to your
employees.
What the CARES Act Means for Independent Workers and Small Businesses
What does the CARES Act mean for independent workers and small businesses? MBO Partners explains the nuances of this important act for COVID-19 relief.
Accounting For Pensions And Postretirement Benefits
The document discusses accounting for pensions and postretirement benefits. It begins by distinguishing between accounting for an employer's pension plan versus a pension fund. It then describes the nature of pension plans, including defined contribution plans where the employer contributes a set amount each period, and defined benefit plans where the employer promises a specified pension benefit. The financial crisis negatively impacted many pension plans by reducing their asset values, creating funding deficits. The chapter will cover accounting for defined benefit pension plans and other postretirement benefits.
Show me the money
The Government is amending tax legislation covering earn-out arrangements included in business sales. Under the new legislation:
1. A "look-through" approach will apply to qualifying earn-out arrangements, ignoring the earn-out right and treating all payments as related to the original business asset sale. This reduces compliance costs.
2. For sellers, additional earn-out payments will reduce the cost base of the original asset, with any excess treated as capital gains eligible for small business concessions.
3. For buyers, additional earn-out payments will be added to the cost base of the acquired asset.
This change results in reduced compliance costs and a better tax outcome for both buyers and sellers of businesses
GASB 84 | Fiduciary Activities For School Districts
This course will cover an overview of the annual financial statement reporting requirements (for both GAAP and Cash Basis reporting) for the implementation of GASB 84, to include how to prepare for the implementation and best practices to ensure complete and accurate reporting. Changes from these new GASB’s are expected to have an impact on all schools on how Fiduciary activities have been reported in the past vs what are required under the new GASB.
Specifically, this course will provide definitional changes on fiduciary activities. It will also provide an explanation of the changes in reporting within the financial statements, along with a school treasurers' perspective on how to prepare for its implementation to include completing the information requested spreadsheet.
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Similar to Refund Credit Notes
Refund Credit Notes
The document provides guidance on issuing refund credit notes for package travel due to cancellations from the COVID-19 pandemic. It summarizes that package organizers are legally required to provide refunds within 14 days but cannot due to lack of cash resources. ABTA is lobbying the UK government to change regulations temporarily and has issued guidance for operators to use refund credit notes that expire by March 2021 and can be redeemed for future bookings or eventual cash refund. The credit notes must reference original bookings and include attachments to remain protected under travel insurance.
Refund credit notes
The document discusses guidelines from ABTA for travel companies on issuing refund credit notes to customers due to cancellations from the COVID-19 pandemic. It states that under regulations, companies must refund customers within 14 days of cancellation but they currently do not have the cash. The guidelines say to call credit notes "refund credit notes" for protection, reference the original booking, attach documentation, make the value equal to the original payment, and allow customers to eventually get a cash refund when the note expires. Complying with these guidelines will satisfy regulators during this temporary period.
TEST
The document outlines guidelines from ABTA for travel companies issuing refund credit notes instead of cash refunds due to the large number of cancellations from the COVID-19 pandemic. It summarizes that ABTA guidance states refund credit notes must be called such and not vouchers, reference the original booking, include documentation of the original booking and ATOL certificate if applicable. It also must have the same monetary value as the original payment and expire by July 31, 2019, with the customer retaining the right to a cash refund at expiration if not reused.
mkspf-fund-offer-combo-kit.pdf
1. The document is an application form for MLC MasterKey Super Fundamentals.
2. It provides instructions for completing the application form and includes important information about transfer balance caps and total superannuation balances.
3. Applicants are required to verify their identity and read all product disclosure documents before applying.
1 UK VAT refunds for non-EU businesses require action by 31 December 2015
Executive Summary
Many multinational enterprises (MNEs) incur VAT in countries where they are not established or VAT registered. A business may, for example, incur foreign VAT on trade fairs and conferences, meals and accommodations, travel, transportation and fuel costs, business entertainment, marketing and advertising costs, professional services, telecommunications; printing materials and stationery, and training.
Non-EU businesses that have incurred value added tax (VAT) in the UK during the 12 month period July 2014-June 2015 may be able to recover the VAT by applying for a refund - provided they comply with the rules. Claims by non-EU businesses must be submitted within six months following the end of the claim period. The closing date for applications for the above 12 month period is 31st December 2015, so taxpayers should be collecting the required information now to support a successful claim. The deadline is a fixed date, and late claims are not accepted. The fact claims are made by post and the deadline follows shortly after the Christmas holiday period needs to be borne in mind.
Covid19 client handout 18.03.20
The document provides information on government support available to businesses during the Covid-19 pandemic, including:
- Increased statutory sick pay refunds for eligible employees off work due to Covid-19.
- Business rates relief for companies with properties below a rateable value of £51,000.
- Grants of £10,000 for businesses under £15,000 rateable value and £25,000 for those below £51,000.
- Coronavirus business interruption loans of between £1,000-£5m with an 80% government guarantee.
- Support includes tax payment deferrals and universal credit for self-employed and low income individuals.
COVID-19: Your Legal Questions Answered (9 April 2020)
Leading network lawyer Damin Murdock covers everything from JobKeeper and common employment questions to commercial leases and debt collection.
Accounting for Grants, Reliefs and Loans Presentation - 10th February 2021
This document summarizes the accounting treatment for various Covid-19 related grants, reliefs, and loans under UK GAAP. It discusses how government grants should be recognized as income and not offset against related costs. It also covers rent concessions, CBILS and bounce back loans, time to pay arrangements, and considerations for going concern assessments. Auditors must understand the revised requirements of ISA (UK) 570 for December 2020 year-end audits. Ensuring the proper accounting for Covid-19 programs and disclosing any material uncertainties is important.
Asia Counsel Insights October 2021
The document provides updates on legal and business issues in Vietnam. It summarizes that: (1) Decree 85 amends regulations on e-commerce, extending licensing requirements to foreign entities with significant online sales or use of Vietnamese; (2) Decree 21 guides security transactions, defining reasonable periods and notice requirements; (3) Resolution 105 provides Covid-19 support measures like social insurance reductions and tax exemptions. It also relaxes work permit rules.
Final-Slide-Reporting(3).pptx nmhgdfghjkl;
mnbvczxcvghjkl;'';lkjhgxcvbnhjkl;'mmjhtrrti]]ppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppikkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkkjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj
Metropolitan mandate
Willem Mostert is a licensed representative of Metropolitan Life who is authorized to market various insurance products, including disability, critical illness, retirement, and life insurance plans. He has received over 30% of his commission from Metropolitan Life. The document includes details on supplementary benefits that can be added to certain plans, as well as a statutory notice outlining policyholders' rights regarding disclosure, replacement policies, cancellation, and complaints procedures.
ShareDocView.com - Regulation of Buy-Now, Pay-Later
This document discusses regulating buy-now pay-later (BNPL) products in the UK. It provides background on consumer credit regulation and the exemption that currently allows BNPL to operate without regulation. It notes the rapid growth of BNPL, especially for online purchases, and concerns about potential consumer harm. The document explores defining the scope of any new BNPL regulation and calibrating proportional controls to address issues while allowing the market to continue growing. It seeks input on these issues through consultation to help design an effective yet balanced regulatory regime.
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Over the last few weeks, we’ve received a lot of questions from our users about the legal issues surrounding COVID-19. From employment to tax relief, current circumstances mean that businesses are, and will inevitably be affected.
In this presentation Lawpath network lawyer Damin Murdock answers the common questions and issues faced by Australian business lawyers and the actions they can take to ensure the survival of their business in these uncertain times.
Innovation Loans Competition Briefing: April 2021
- The document provides information about Innovation Loans from Innovate UK, which are loans for later stage research and development projects with commercial potential.
- The loans can provide up to £1.6 million for eligible project costs, with an interest rate of 7.4% and repayment terms of up to 7 years. They target innovative, growth-oriented small and medium enterprises.
- The application process involves answering business and financial questions, completing a financial spreadsheet with historical and forecast financials, and providing details on the proposed project and costs. Applications will be assessed based on the quality of the project and business, as well as the need for funding.
March 17-2020 COVID-19 & Benefit Plans Isler Dare
As many of us are working remotely during the COVID19 pandemic, we wanted to share some thoughts and
observations about how the pandemic could impact the
medical and retirement plans that you offer to your
employees.
What the CARES Act Means for Independent Workers and Small Businesses
What does the CARES Act mean for independent workers and small businesses? MBO Partners explains the nuances of this important act for COVID-19 relief.
Accounting For Pensions And Postretirement Benefits
The document discusses accounting for pensions and postretirement benefits. It begins by distinguishing between accounting for an employer's pension plan versus a pension fund. It then describes the nature of pension plans, including defined contribution plans where the employer contributes a set amount each period, and defined benefit plans where the employer promises a specified pension benefit. The financial crisis negatively impacted many pension plans by reducing their asset values, creating funding deficits. The chapter will cover accounting for defined benefit pension plans and other postretirement benefits.
Show me the money
The Government is amending tax legislation covering earn-out arrangements included in business sales. Under the new legislation:
1. A "look-through" approach will apply to qualifying earn-out arrangements, ignoring the earn-out right and treating all payments as related to the original business asset sale. This reduces compliance costs.
2. For sellers, additional earn-out payments will reduce the cost base of the original asset, with any excess treated as capital gains eligible for small business concessions.
3. For buyers, additional earn-out payments will be added to the cost base of the acquired asset.
This change results in reduced compliance costs and a better tax outcome for both buyers and sellers of businesses
GASB 84 | Fiduciary Activities For School Districts
This course will cover an overview of the annual financial statement reporting requirements (for both GAAP and Cash Basis reporting) for the implementation of GASB 84, to include how to prepare for the implementation and best practices to ensure complete and accurate reporting. Changes from these new GASB’s are expected to have an impact on all schools on how Fiduciary activities have been reported in the past vs what are required under the new GASB.
Specifically, this course will provide definitional changes on fiduciary activities. It will also provide an explanation of the changes in reporting within the financial statements, along with a school treasurers' perspective on how to prepare for its implementation to include completing the information requested spreadsheet.
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5 emerging opportunities for travel businesses
Friday 18 March was a major milestone for the UK travel industry.
All remaining international travel restrictions fell away, removing several severe headaches for travel companies and their holiday-starved customers.
As optimism continues to build, here are five opportunities you should watch out for.
5 considerations for working with travel agents
Travel agents can still be an effective distribution channel, providing access to customers seeking reassurance when planning complex or expensive trips. While travel agents require commissions of 8-12% and investments of time and resources, they provide access to qualified customers without heavy marketing costs. However, there are also risks like agents failing to pay, so travel companies need to protect themselves with monitoring, agreements, and financial protections.
5 KPIs is every travel business should be monitoring
Tracking key performance indicators (KPIs) such as customer acquisition cost, return on marketing spend, repeat booking rates, conversion rates, and net promoter score (NPS) can provide useful insights into a travel business's performance. These KPIs help evaluate marketing spend effectiveness, customer loyalty, website usability, and customer satisfaction. Regular benchmarking of KPIs against competitors allows businesses to optimize performance.
5 kp is every travel business should be monitoring
Tracking key performance indicators (KPIs) such as customer acquisition cost, return on marketing spend, repeat booking rates, conversion rates, and net promoter score (NPS) can provide useful insights into a travel business's performance. These KPIs help evaluate marketing spend effectiveness, customer loyalty, website usability, and customer satisfaction. Regular benchmarking of KPIs against competitors allows businesses to optimize performance.
Five KPIs to help your travel business thrive
This document discusses key performance indicators (KPIs) that can help travel businesses thrive, including:
1. Customer acquisition cost (CAC), which is calculated by dividing total marketing spend by the number of bookings to determine the cost per booking.
2. Return on marketing spend, calculated as a ratio of gross profit to marketing costs to ensure marketing spend is profitable.
3. Repeat booking rates, calculated by dividing repeat customers by total customers from the previous year to understand customer loyalty.
4. Conversion rates, calculated by dividing bookings by website visits, app visits, or calls to determine how effectively traffic is converted to sales.
5. Net promoter score (NPS), calculated from customer satisfaction survey
ABTA Travel Matters June 2021
This document summarizes a workshop hosted by The Travel Trade Consultancy (TTC). It discusses four key challenges facing the travel industry: 1) visibility in consumer spending and travel trends, 2) stakeholder management such as updates to ATOL regulations, 3) issues with trust accounts and escrow accounts, and 4) options for raising finance like loans, bonds, crowdfunding, and private equity. Presenters at the workshop included Martin Alcock, Sarah Winship, Simon Brodie, and Jade Stutely from TTC.
ABTA Travel Matters
This document summarizes a travel industry workshop hosted by ABTA. It discusses challenges related to visibility as consumer spending and unemployment trends change. It also reviews travel search trends to Portugal and within the UK and EU. Additional sections discuss challenges around stakeholder management with updates to ATOL and IATA changes. Further challenges involve trust and escrow accounts, and options for raising finance like crowdfunding, private equity, and stock listings. The document lists presenters from The Travel Trade Consultancy and provides their contact information.
4 key learnings from the March ATOL renewals
The March 2021 ATOL renewal process presented many challenges for travel businesses. The number of ATOL holders fell significantly compared to pre-pandemic levels as many firms were unable to complete the renewal process in time. The CAA took a robust approach in assessing businesses and frequently required additional security or cash injections through new equity or loans. For smaller ATOL holders, the CAA included extensive post-balance sheet financial information in their assessments, which was difficult for many firms to obtain in a timely manner. Firms can no longer rely solely on the online self-assessment test due to the CAA's expanded review approach.
4 key learnings from the march ATOL renewals
The March 2021 ATOL renewal process presented many challenges for travel businesses. The number of ATOL holders fell significantly compared to pre-pandemic levels as many firms were unable to complete the renewal process in time. The CAA took a robust approach in assessing businesses and required additional security, cash injections, and detailed post-balance sheet financial information from small ATOL holders. The traditional self-assessment test was no longer reliable given the CAA's new approach of considering post-year end cash movements. Looking ahead, the September 2021 renewal was expected to be similarly challenging with increased focus on liquidity and client money segregation.
4 key learnings from the march atol renewals
The March 2021 ATOL renewal process presented many challenges for travel businesses. The number of ATOL holders fell significantly compared to pre-pandemic levels, with the total dropping nearly 15%. Renewals required robust financial assessments by the CAA, with many businesses asked to inject cash or provide additional security. For smaller ATOL holders, the CAA's assessments included examining post-year end cash flows in addition to annual financial statements. Looking ahead, the September 2021 renewals are expected to also be difficult, with continued focus on business liquidity and financial stability.
Analysing the travel landscape in 2021
The document summarizes UK travel restrictions for returning passengers from green, amber, and red list countries. Passengers returning from green countries do not need to quarantine but must take a COVID-19 test. Those returning from amber countries must self-isolate for 10 days and take two tests. For red list countries, passengers must quarantine in a hotel for 10 days and take two tests. The UK government will review the rules monthly and aims to reduce travel restrictions over time if vaccination rates increase and new variants and infections remain low.
Analysing the travel landscape in 2021
The document summarizes UK travel restrictions for returning passengers from green, amber, and red list countries. Passengers returning from green countries do not need to quarantine but must take a COVID-19 test. Those returning from amber countries must self-isolate for 10 days and take two tests. For red list countries, passengers must quarantine in a hotel for 10 days and take two tests. The UK government will review the rules monthly and aims to reduce travel restrictions over time if vaccination rates, case numbers, and variants of concern remain stable.
ABTA Travel Finance Conference
This document summarizes the key points from a travel finance conference in February 2021. It outlines the UK government's proposed roadmap for reopening domestic and international travel, including allowing overnight stays starting in April, resuming international travel in May, and lifting all restrictions by June. It also discusses evidence of pent-up travel demand, the uneven global vaccine rollout, the financial difficulties facing the travel industry, and the pain being felt throughout the travel sector supply chain.
Observations from the September ATOL renewals
The September 2020 ATOL renewal process presented many challenges due to the Covid-19 pandemic. The Civil Aviation Authority (CAA) took a risk-focused approach, closely scrutinizing large ATOL holders with over £20 million in turnover through financial analysis and reforecasts. Companies with under £5 million turnover generally received swift renewals if their pre-Covid accounts passed financial tests. Liquidity and the ability to demonstrate adequate cash to client money ratios remained the CAA's primary concern, with few concessions given on required ratios. As a result of reduced travel insurance capacity, many companies struggled to obtain new bonds or other security mechanisms required for ATOL licensing.
Observations from the September ATOL renewals
The September 2020 ATOL renewals process presented many challenges for travel companies due to the Covid-19 pandemic. The UK Civil Aviation Authority (CAA) took a risk-focused approach in their assessments, subjecting large companies to rigorous reviews and financial analysis, while generally approving smaller companies if their pre-Covid financial accounts passed tests. Liquidity remained the CAA's key focus, with larger companies required to demonstrate adequate cash to customer funds ratios or provide additional funding. Some large companies were penalized for taking loans backed by government schemes that involved providing security. As a result of reduced bonding availability, trust accounts grew in prominence and some companies were required to implement them. The largest ATOL holders received restricted licenses requiring
Observations from the September ATOL renewals
The September 2020 ATOL renewals presented many Covid-19 related challenges. The CAA took a risk-focused approach, subjecting large ATOL holders to rigorous review while generally approving smaller holders. Liquidity remained a key focus, with larger companies required to demonstrate adequate cash reserves. Some large holders borrowing under government loan schemes were penalized, while bonding was difficult to obtain, forcing many companies to find other security. Restricted licenses were also imposed on the largest ATOL holders.
Observations from the September ATOL renewals
The September 2020 ATOL renewals presented many Covid-19 related challenges. The CAA took a risk-focused approach, subjecting large ATOL holders to rigorous review while generally approving smaller holders. Liquidity remained a key focus, with larger companies required to demonstrate adequate cash reserves. Some large holders borrowing under government loan schemes were penalized, while bonding was difficult to obtain, forcing many companies to find other security. Restricted licenses were given to the largest ATOL holders, who had to demonstrate adequate resources to continue operations in 2021.
Changes to the furlough scheme from 1 July
To qualify for flexible furlough from July 1st, employees must have been furloughed previously for at least 21 consecutive days between March 1st and June 30th. Employers can now bring back furloughed employees for any number of hours and still claim for the hours not worked, but cannot ask employees to generate revenue during their furloughed hours. Claims must be submitted monthly and cannot span both June and July without being split into two separate claims. Employees can work some hours and be furloughed in the same pay period.
Cash flow impacts
The document discusses the long-term impact on cash flow from actions taken during the COVID-19 pandemic. It notes that government support programs and policies are changing frequently. It highlights that cash balance payments from loans, tax deferrals, and refund credit notes falling due in early 2021 could impact cash flow. It also discusses how opening borders and the ability to sell new bookings could impact cash flow positively if demand returns, but existing bookings and paying suppliers may also affect cash flow. The document stresses planning for multiple scenarios through 2021 and beyond, and stress testing businesses under different conditions.
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You can easily change/correct a name on your flight ticket under the American Airlines name change policy. The airline provides multiple online and offline modes to place a name change request. To learn more about how to change a name on American Airlines ticket, you can directly approach the airline’s customer support. Moreover, you can connect with a flight expert at +1-866-738-0741 for quick assistance.
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UST毕业证offer【微信95270640】☀《圣托马斯大学毕业证购买》GoogleQ微信95270640《UST毕业证模板办理》加拿大文凭、本科、硕士、研究生学历都可以做,二、业务范围：
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1客户提供办理信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：微信95270640我们有专业老师帮你查询）；
2开始安排制作毕业证成绩单电子图；
3毕业证成绩单电子版做好以后发送给您确认；
4毕业证成绩单电子版您确认信息无误之后安排制作成品；
5成品做好拍照或者视频给您确认；
6快递给客户（国内顺丰国外DHLUPS等快读邮寄）。
7完成交易删除客户资料
高精端提供以下服务：
一：圣托马斯大学圣托马斯大学硕士学位证成绩单全套材料从防伪到印刷水印底纹到钢印烫金
二：真实使馆认证（留学人员回国证明）使馆存档
三：真实教育部认证教育部存档教育部留服网站可查
四：留信认证留学生信息网站可查
五：与学校颁发的相关证件1:1纸质尺寸制定（定期向各大院校毕业生购买最新版本毕,业证成绩单保证您拿到的是鲁昂大学内部最新版本毕业证成绩单微信95270640）
A.为什么留学生需要操作留信认证?
留信认证全称全国留学生信息服务网认证,隶属于北京中科院。①留信认证门槛条件更低,费用更美丽,并且包过,完单周期短,效率高②留信认证虽然不能去国企,但是一般的公司都没有问题,因为国内很多公司连基本的留学生学历认证都不了解。这对于留学生来说,这就比自己光拿一个证书更有说服力,因为留学学历可以在留信网站上进行查询!
B.为什么我们提供的毕业证成绩单具有使用价值？
查询留服认证是国内鉴别留学生海外学历的唯一途径但认证只是个体行为不是所有留学生都操作所以没有办理认证的留学生的学历在国内也是查询不到的他们也仅仅只有一张文凭。所以这时候我们提供的和学校颁发的一模一样的毕业证成绩单就有了使用价值。乌龟和王八贼头贼脑的倒也逗人喜爱日上三竿时山娃总爱窜进自家瓜棚里跟小伙伴们坐着聊天聊着聊着便忍不住往瓜田里逡巡一番抱起一只硕大的西瓜用石刀劈开抑或用拳头砸开每人抱起一大块就啃啃得满嘴满脸猴屁股般的红艳大家一个劲地指着对方吃吃地笑瓜裂得古怪奇形怪状却丝毫不影响瓜味甜丝丝的满嘴生津遍地都是瓜横七竖八的活像掷满了一地的大石块摘走二三只爷爷是断然发现不了的即便发现爷爷也不恼反而教山娃辨认孰熟孰嫩孰甜孰淡水
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定制(cardiff学位证书)英国卡迪夫大学毕业证本科学历原版一模一样
原版定制【微信:bwp0011】《(cardiff学位证书)英国卡迪夫大学毕业证本科学历》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，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）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，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
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
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
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A travelogue of my recent trip to Argentina, most to Buenos Aires, but including excursion to Iguazú waterfalls, Tigre, and Colonia del Sacramento in Uruguay
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Refund Credit Notes
- 1. Refund Credit Notes key points from the CAA’s updated guidance on 8 October 2020
- 2. The government has confirmed that Refund Credit Notes (RCNs) offered against ATOL protected bookings are financially protected. In this document, we highlight eight key points from the CAA’s RCN guidance.
- 3. 1. Receive a full refund 2. Amend the original booking to a different date in the future 3. For those bookings cancelled between 10 March and 31 December 2020, receive an ATOL protected Refund Credit Note Consumers have three options if their ATOL protected booking has been cancelled due to the Covid-19 pandemic: 1
- 4. 2 Consumers must be made aware that they are entitled to a cash refund if they do not wish to accept a Refund Credit Note
- 5. All Refund Credit Notes will need to be redeemed for either cash or against a new booking by 30 September 2021 3
- 6. ATOL protection will not apply to any incentive voucher offered alongside a Refund Credit Note 4
- 7. ATOL holders issuing Refund Credit Notes should email an example to: ATOLTradeCovid19@caa.co.uk 5
- 8. If the original ATOL protected booking has been cancelled and a new ATOL protected booking is made, ATOL protection contribution will be payable on the new booking 6
- 9. If an ATOL protected booking is amended, rather than cancelled, and it uses the same booking reference, then no additional ATOL protection contribution is payable 7
- 10. Refund Credit Notes must include the following information: 8 • Original booking reference • Date of issue • Date of expiry • Statement confirming it can be exchanged for cash, no later than 30 September 2021 • Lead passenger name and names of other passengers, if possible • ATOL protected cash value • The name of the ATOL holder issuing the Refund Credit Note • This Refund Credit Note, or an ATOL protected holiday purchased with it, is protected under ATOL subject to the terms of the ATT Payment Policy (hyperlink if possible). If it is redeemed against a non-ATOL protected product that new product will not be ATOL protected. • This Refund Credit Note is non-transferable and should not be resold They must also include these statements:
- 11. www.thettc.co.uk If you have any questions or need any help, please get in touch. info@thettc.co.uk The COVID-19 crisis is continually evolving and the government's response and the details of support on offer are regularly changing. We'll be updating our posts regularly to ensure our analysis and advice remains as accurate and useful as possible. To receive the very latest information as we release it, follow us on LinkedIn. If you have any questions in the meantime, please get in touch.