Insurance Premium Tax is a guide for practitioners and those involved in the insurance industry. It summarises how the IPT is applied in practice, the definition of an insurance contract, looks at exemptions from the tax, the application of the higher rate and issues affecting non UK risks and global policies. It also explores compliance issues such as IPT registration, the submission of returns and payment of the tax, changes in rates and the penalty regime.

Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

The search for 'smarter' ways to prevent or control pollution has generated heated debate on almost every conceivable topic related to setting goals, improving institutional arrangements, and choosing the most effective means for achieving those goals. This last issue choosing the means or policy instruments to meet environmental goals can be a surprisingly complex task for decision makers, given the need to balance other competing concerns. The environmental policy toolbox contains many and varied instruments but lacks a clear set of instructions for their use. This OTA report fills that need. The 'guide' is organized into three major sections: (1) The Environmental Policy Toolbox: a discussion of 12 major policy tools, their frequency of use, and key strengths and weaknesses. (2) The Criteria for Comparing Tools: our evaluation of how effective these instruments are in achieving the values and interests or criteria decision makers are likely to weigh. (3) Choosing Tools: a series of questions for matching a tool or tools to a specific problem. Choosing tools that satisfy several, much less all, of these criteria for a specific problem is the challenge. Unfortunately, no perfect policy tool exists to meet everyone's expectations for every problem.