When the Government proposals for the amendment of inheritancetax were first publicised, there was a good deal of puzzlementamongst practitioners as to the point of principle involved.Although the proposals were called ‘Aligning the inheritancetax treatment of trusts’, their effect was to bring toan end the alignment of life interest trusts with absolute ownership.Instead, all trusts with very few exceptions will be taxed underthe harsher rules previously only relevant to trusts withouta life tenant. Such a beneficiary was previously equated withan absolute owner for the purposes of levying inheritance tax. When the draft law was debated in Parliament, it became clearthat the principle was that, in the Treasury's view, the passingof assets down the generations by means of a trust is tax avoidanceand an abuse. The Paymaster General,  相似文献   

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英国:纠结的监管媒体话题     
颜武 《检察风云》2013,(11):52-54
监管媒体?眼下,这在英国可真是令人纠结的话题。2013年3月18日,英国议会就如何监管媒体举行听证会。最终,首相卡梅伦宣布:保守党、自由民主党和工党达成妥协。卡梅伦力促采取自我管理的方式,希望直接通过修改皇家宪章的捷径建立一个媒体监督机构。反对党工党和保守党盟友自由民主党则希望通过立法确立新的管理框架,并同意建立新机构来监管媒体。新监管机构可以采取以下措施:责成媒体在头版对虚  相似文献   

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关于遗产税立法的若干问题   总被引:11,自引:0,他引:11  
陈岳琴  谌生文 《法学家》2001,(3):68-74
遗产税(Inheritance Tax)是对被继承人死亡时所遗留的财产课征的一种税,因此在英国曾被称为“死亡税”(Death Tax)。遗产税是一个古老的税种,早在古罗马时期就有这种税。近代意义上的遗产税已有400多年的历史。…….  相似文献   

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United Kingdom: Trustee liabilities: facing fear with facts     
Goldsworth  John 《Trusts & Trustees》2007,13(4):109-110
Governance Hub published on 10 January 2007, new guidance onthe liabilities surrounding trusteeship.
  1. This organization aimsto improve the quality of governancein the voluntary and communitysector in England. It aims  相似文献   

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Coroners' autopsies: quality concerns in the United Kingdom     
Ranson D 《Journal of law and medicine》2007,14(3):315-318
Safety in health care has increasingly become a key focus of health care providers. Data on "patient outcomes" and evidence-based clinical decision-making have led to real changes in health care policy and care provision. Specialist groups such as the National Patient Safety Agency which operates the National Confidential Enquiry into Patient Outcome and Death (NCEPOD) in the United Kingdom are reliant on good information in order to identify factors that lead to poor patient care. In a recent study the NCEPOD reviewed the quality of coroners' autopsy reports on which they rely for much of their core data. The study found that just over half of the reports (52%) were considered satisfactory by the reviewers, 19% were good and 4% were excellent. However, over a quarter of autopsies were marked as poor or of an unacceptable standard. While analysing the factors associated with poor-quality autopsies, comments and recommendations were made with regard to the processes of death investigation and the degree to which the coroner's death investigation meets the needs of health care services.  相似文献   

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Religion in the Workplace: Eweida and Others v United Kingdom     
Ronan McCrea 《The Modern law review》2014,77(2):277-291
The European Court of Human Rights judgment in Eweida and Others v United Kingdom dealt with the increasingly controversial questions of religious symbols at work and the clash between free conscience and anti‐discrimination norms. In a change of approach, it held that the right to resign could no longer be seen as adequate protection for religious freedom and that workplace norms that restrict religious liberty must satisfy a proportionality test. However, it accorded a wide margin of appreciation to States in reconciling freedom of conscience and freedom from discrimination, ruling that the importance of non‐discrimination could justify a failure to exempt a religious individual from complying with a policy forbidding discrimination on grounds of sexual orientation.  相似文献   

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Income tax evasion in the United States and China     
Yinying Wang 《Frontiers of Law in China》2007,2(1):123-139
This paper compares income tax evasion in the US and China with regard to several aspects, including income tax evasion laws and cases, problems both countries face and their possible solutions. It provides a general picture of income tax evasion in the US and China from both theoretical and practical perspectives. In the last part of the paper, errors in translation on some websites are present to remind readers to be wary of such errors.  相似文献   

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