801 Things You Should Know by David Olsen

By David Olsen

Become aware of how the world's largest rules, innovations, and activities replaced the process history!
What could existence be like if the Age of cause by no means challenged others to imagine in a different way, if the economic Revolution by no means occurred, or if the recent York inventory alternate by no means got here into existence?

801 stuff you should still be aware of delivers the lowdown on suggestions and occasions that reworked prior civilizations into the cultures that we all know this day. each one access explains a game-changing proposal or second in time, detailing the way it contributed to shaping societies worldwide. You'll discover attention-grabbing info you'd by no means heard ahead of, and be stunned to profit how those significant impacts have without delay impacted how you live.

David Olsen is the writer of The phrases you have to recognize and coauthor of the large e-book of phrases you'll want to be aware of and Roget's word list of phrases for Intellectuals. He attended Brigham younger collage and is the president of industry developers, a advertising and marketing and public kinfolk consultancy that works with client product businesses to release items and types to the general public.

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Extra resources for 801 Things You Should Know

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This effectively postpones the charge until disposal of the new assets takes place. This is a very valuable relief of which full advantage should be taken. In order to qualify for the relief the new asset must fall within one of the following classes, and must be acquired within three years of the disposal of the old asset, although the period may be extended by the Inland Revenue at their discretion (1) land and buildings occupied for trade purposes only (2) fixed machinery and plant (3) ships, aircraft, hovercraft (4) goodwill.

1 A company with total profits of £52 000 and assessed income of £48 000 will pay Corporation Tax assessed thus £52 000@ 52% Total profits £27 040 Less marginal relief (65 000- 52 000) = 13 000 X X 48 OOO 52 000 4 X- 25 4 48 000 X25 52 000 1 920 £25 120 Tax payable These rules are slightly different in the case of a group of associated small companies. 25 Payment of Corporation Tax Normally payment is made within nine months of the end of the company's accounting period. Tax on Dividends and Distributions As a further complication, when a company distributes profits or dividends to shareholders it is assumed that the amount paid is net of basic rate Income Tax; the company therefore must pay this tax or its equivalent to the Inland Revenue and this is done by an advance payment of Corporation Tax to the Inland Revenue called Advance Corporation Tax (ACT).

If they elect to be treated as a new business, the rules set out above regarding the taxation of closing firms and of new firms will apply. However, in order to be treated as a continuing business, all members of both partnerships-both existing and new-must give notice to the Inland Revenue within two years after the change that they wish to be treated as a continuing business; to be able to do this it is necessary that at least one individual must be a member of both the old and the new partnership.

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