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TANGIBLE PROPERTY TAX RETURN (REVENUE FORMS 62A500, 62A500-A, 62A500-C, 62A500-L and 62A500-W)
INSTRUCTIONS TANGIBLE PROPERTY TAX RETURN (REVENUE FORMS 62A500, 62A500-A, 62A500-C, 62A500-L and 62A500-W) Classification of Property—Real property includes all lands within Definitions and General Instructions this state and improvements thereon. Intangible property consists of any property or investment that represents evidence of value or The tangible personal property tax return includes instructions to the right to value under law or customs. Tangible personal property assist taxpayers in preparing Revenue Forms 62A500, 62A500-A is every physical item subject to ownership, except real and intan- and 62A500-W. These instructions do not supersede the Kentucky gible property. Constitution or applicable Kentucky Revised Statutes. Depreciable Assets—List depreciable assets on the appropriate Taxpayer—All individuals and business entities who own, lease schedule(s) at original cost. Apply appropriate factor(s) to obtain or have a beneficial interest in taxable tangible property located reported value. Do not use book depreciation for computing the within Kentucky on January 1 must file a tangible property tax fair cash value of depreciable assets. Do not include noncommer- return. All tangible property is taxable, except the following: cial aircraft, documented boats, non-Kentucky registered watercraft and assets used in farming. See line-by-line instructions for details. personal household goods used in the home; crops grown in the year which the assessment is made and in the Lessors and Lessees of Tangible Personal Property—Leased hands of the producer; property must be listed by the owner on Revenue Form 62A500, tangible personal property owned by institutions exempted under regardless of the lease agreement’s terms regarding tax liability. -
What Is So Special About Intangible Property? the Case for Intelligent Carryovers Richard A
University of Chicago Law School Chicago Unbound Coase-Sandor Working Paper Series in Law and Coase-Sandor Institute for Law and Economics Economics 2010 What Is So Special about Intangible Property? The Case for intelligent Carryovers Richard A. Epstein Follow this and additional works at: https://chicagounbound.uchicago.edu/law_and_economics Part of the Law Commons Recommended Citation Richard A. Epstein, "What Is So Special about Intangible Property? The asC e for intelligent Carryovers" (John M. Olin Program in Law and Economics Working Paper No. 524, 2010). This Working Paper is brought to you for free and open access by the Coase-Sandor Institute for Law and Economics at Chicago Unbound. It has been accepted for inclusion in Coase-Sandor Working Paper Series in Law and Economics by an authorized administrator of Chicago Unbound. For more information, please contact [email protected]. CHICAGO JOHN M. OLIN LAW & ECONOMICS WORKING PAPER NO. 524 (2D SERIES) What Is So Special about Intangible Property? The Case for Intelligent Carryovers Richard A. Epstein THE LAW SCHOOL THE UNIVERSITY OF CHICAGO August 2010 This paper can be downloaded without charge at: The Chicago Working Paper Series Index: http://www.law.uchicago.edu/Lawecon/index.html and at the Social Science Research Network Electronic Paper Collection. WHAT IS SO SPECIAL ABOUT INTANGIBLE PROPERTY? THE CASE FOR INTELLIGENT CARRYOVERS by Richard A. Epstein* ABSTRACT One of the major controversies in modern intellectual property law is the extent to which property rights conceptions, developed in connection with land or other forms of tangible property, can be carried over to different forms of property, such as rights in the spectrum or in patents and copyrights. -
Common Law Fraud Liability to Account for It to the Owner
FRAUD FACTS Issue 17 March 2014 (3rd edition) INFORMATION FOR ORGANISATIONS Fraud in Scotland Fraud does not respect boundaries. Fraudsters use the same tactics and deceptions, and cause the same harm throughout the UK. However, the way in which the crimes are defined, investigated and prosecuted can depend on whether the fraud took place in Scotland or England and Wales. Therefore it is important for Scottish and UK-wide businesses to understand the differences that exist. What is a ‘Scottish fraud’? Embezzlement Overview of enforcement Embezzlement is the felonious appropriation This factsheet focuses on criminal fraud. There are many interested parties involved in of property without the consent of the owner In Scotland criminal fraud is mainly dealt the detection, investigation and prosecution with under the common law and a number where the appropriation is by a person who of statutory offences. The main fraud offences has received a limited ownership of the of fraud in Scotland, including: in Scotland are: property, subject to restoration at a future • Police Service of Scotland time, or possession of property subject to • common law fraud liability to account for it to the owner. • Financial Conduct Authority • uttering There is an element of breach of trust in • Trading Standards • embezzlement embezzlement making it more serious than • Department for Work and Pensions • statutory frauds. simple theft. In most cases embezzlement involves the appropriation of money. • Crown Office and Procurator Fiscal Service. It is important to note that the Fraud Act 2006 does not apply in Scotland (apart from Statutory frauds s10(1) which increases the maximum In addition there are a wide range of statutory Investigating fraud custodial sentence for fraudulent trading to offences which are closely related to the 10 years). -
Criminal Law: Conspiracy to Defraud
CRIMINAL LAW: CONSPIRACY TO DEFRAUD LAW COMMISSION LAW COM No 228 The Law Commission (LAW COM. No. 228) CRIMINAL LAW: CONSPIRACY TO DEFRAUD Item 5 of the Fourth Programme of Law Reform: Criminal Law Laid before Parliament bj the Lord High Chancellor pursuant to sc :tion 3(2) of the Law Commissions Act 1965 Ordered by The House of Commons to be printed 6 December 1994 LONDON: 11 HMSO E10.85 net The Law Commission was set up by section 1 of the Law Commissions Act 1965 for the purpose of promoting the reform of the law. The Commissioners are: The Honourable Mr Justice Brooke, Chairman Professor Andrew Burrows Miss Diana Faber Mr Charles Harpum Mr Stephen Silber QC The Secretary of the Law Commission is Mr Michael Sayers and its offices are at Conquest House, 37-38 John Street, Theobalds Road, London, WClN 2BQ. 11 LAW COMMISSION CRIMINAL LAW: CONSPIRACY TO DEFRAUD CONTENTS Paragraph Page PART I: INTRODUCTION 1.1 1 A. Background to the report 1. Our work on conspiracy generally 1.2 1 2. Restrictions on charging conspiracy to defraud following the Criminal Law Act 1977 1.8 3 3. The Roskill Report 1.10 4 4. The statutory reversal of Ayres 1.11 4 5. Law Commission Working Paper No 104 1.12 5 6. Developments in the law after publication of Working Paper No 104 1.13 6 7. Our subsequent work on the project 1.14 6 B. A general review of dishonesty offences 1.16 7 C. Summary of our conclusions 1.20 9 D. -
Chapter 8 Criminal Conduct Offences
Chapter 8 Criminal conduct offences Page Index 1-8-1 Introduction 1-8-2 Chapter structure 1-8-2 Transitional guidance 1-8-2 Criminal conduct - section 42 – Armed Forces Act 2006 1-8-5 Violence offences 1-8-6 Common assault and battery - section 39 Criminal Justice Act 1988 1-8-6 Assault occasioning actual bodily harm - section 47 Offences against the Persons Act 1861 1-8-11 Possession in public place of offensive weapon - section 1 Prevention of Crime Act 1953 1-8-15 Possession in public place of point or blade - section 139 Criminal Justice Act 1988 1-8-17 Dishonesty offences 1-8-20 Theft - section 1 Theft Act 1968 1-8-20 Taking a motor vehicle or other conveyance without authority - section 12 Theft Act 1968 1-8-25 Making off without payment - section 3 Theft Act 1978 1-8-29 Abstraction of electricity - section 13 Theft Act 1968 1-8-31 Dishonestly obtaining electronic communications services – section 125 Communications Act 2003 1-8-32 Possession or supply of apparatus which may be used for obtaining an electronic communications service - section 126 Communications Act 2003 1-8-34 Fraud - section 1 Fraud Act 2006 1-8-37 Dishonestly obtaining services - section 11 Fraud Act 2006 1-8-41 Miscellaneous offences 1-8-44 Unlawful possession of a controlled drug - section 5 Misuse of Drugs Act 1971 1-8-44 Criminal damage - section 1 Criminal Damage Act 1971 1-8-47 Interference with vehicles - section 9 Criminal Attempts Act 1981 1-8-51 Road traffic offences 1-8-53 Careless and inconsiderate driving - section 3 Road Traffic Act 1988 1-8-53 Driving -
Itu Toolkit for Cybercrime Legislation
International Telecommunication Union Cybercrime Legislation Resources ITU TOOLKIT FOR CYBERCRIME LEGISLATION Developed through the American Bar Association’s Privacy & Computer Crime Committee Section of Science & Technology Law With Global Participation ICT Applications and Cybersecurity Division Policies and Strategies Department ITU Telecommunication Development Sector Draft Rev. February 2010 For further information, please contact the ITU-D ICT Applications and Cybersecurity Division at [email protected] Acknowledgements We are pleased to share with you a revised version of the ITU Toolkit for Cybercrime Legislation. This version reflects the feedback received since the launch of the Toolkit in May 2009. If you still have input and feedback on the Toolkit, please do not hesitate to share this with us in the BDT’s ICT Applications and Cybersecurity Division at: [email protected]. (The deadline for input on this version of the document is 31 July 2010.) This report was commissioned by the ITU Development Sector’s ICT Applications and Cybersecurity Division. The ITU Toolkit for Cybercrime Legislation was developed by the American Bar Association’s Privacy & Computer Crime Committee, with Jody R. Westby as the Project Chair & Editor. All rights reserved. No part of this publication may be reproduced in any form or by any means without written permission from the ITU and the American Bar Association. Denominations and classifications employed in this publication do not imply any opinion concerning the legal or other status of any territory or any endorsement or acceptance of any boundary. Where the designation "country" appears in this publication, it covers countries and territories. The ITU Toolkit for Cybercrime Legislation is available online at: www.itu.int/ITU-D/cyb/cybersecurity/legislation.html This document has been issued without formal editing. -
Real & Personal Property
CHAPTER 5 Real Property and Personal Property CHRIS MARES (Appleton, Wsconsn) hen you describe property in legal terms, there are two types of property. The two types of property Ware known as real property and personal property. Real property is generally described as land and buildings. These are things that are immovable. You are not able to just pick them up and take them with you as you travel. The definition of real property includes the land, improvements on the land, the surface, whatever is beneath the surface, and the area above the surface. Improvements are such things as buildings, houses, and structures. These are more permanent things. The surface includes landscape, shrubs, trees, and plantings. Whatever is beneath the surface includes the soil, along with any minerals, oil, gas, and gold that may be in the soil. The area above the surface is the air and sky above the land. In short, the definition of real property includes the earth, sky, and the structures upon the land. In addition, real property includes ownership or rights you may have for easements and right-of-ways. This may be for a driveway shared between you and your neighbor. It may be the right to travel over a part of another person’s land to get to your property. Another example may be where you and your neighbor share a well to provide water to each of your individual homes. Your real property has a formal title which represents and reflects your ownership of the real property. The title ownership may be in the form of a warranty deed, quit claim deed, title insurance policy, or an abstract of title. -
A Timely History of Cheating and Fraud Following Ivey V Genting Casinos (UK)
The honest cheat: a timely history of cheating and fraud following Ivey v Genting Casinos (UK) Ltd t/a Crockfords [2017] UKSC 67 Cerian Griffiths Lecturer in Criminal Law and Criminal Justice, Lancaster University Law School1 Author email: [email protected] Abstract: The UK Supreme Court took the opportunity in Ivey v Genting Casinos (UK) Ltd t/a Crockfords [2017] UKSC 67 to reverse the long-standing, but unpopular, test for dishonesty in R v Ghosh. It reduced the relevance of subjectivity in the test of dishonesty, and brought the civil and the criminal law approaches to dishonesty into line by adopting the test as laid down in Royal Brunei Airlines Sdn Bhd v Tan. This article employs extensive legal historical research to demonstrate that the Supreme Court in Ivey was too quick to dismiss the significance of the historical roots of dishonesty. Through an innovative and comprehensive historical framework of fraud, this article demonstrates that dishonesty has long been a central pillar of the actus reus of deceptive offences. The recognition of such significance permits us to situate the role of dishonesty in contemporary criminal property offences. This historical analysis further demonstrates that the Justices erroneously overlooked centuries of jurisprudence in their haste to unite civil and criminal law tests for dishonesty. 1 I would like to thank Lindsay Farmer, Dave Campbell, and Dave Ellis for giving very helpful feedback on earlier drafts of this article. I would also like to thank Angus MacCulloch, Phil Lawton, and the Lancaster Law School Peer Review College for their guidance in developing this paper. -
Business Owner's Guide to Tangible Taxes
Larry D. Hart DELINQUENT TANGIBLE PERSONAL IMPORTANT CONTACTS PROPERTY (DELQTPP) LEE COUNTY Lee County Tax Collector Tax Collector Tangible personal property taxes become delinquent April Delinquent Tangible Taxes 1 of each year, at which time interest and additional fees 239.533.6000 are due and added to the bill for collection. A reminder www.leetc.com notice is mailed to the property owner showing the [email protected] additional fees. Tangible personal property accounts that remain unpaid on May 1 of each year will be referred to Lee County Property Appraiser Revenue Recovery Solutions, Inc. for collection. Accounts Tangible Tax Department referred for collection will be subject to an additional fee 239.533.6140 BUSINESS OWNER’S assessed by the vendor. www.leepa.org [email protected] GUIDE TO TANGIBLE A list of delinquent tangible personal property taxpayers are advertised in a local newspaper, the cost of which is TAXES added to the tax bill. TAX COLLECTOR This information is provided to assist you in Pursuant to Florida Statute 197.413, tax warrants are understanding the requirements associated with issued by the Tax Collector prior to April 30 of the next Tangible Personal Property Taxes. Local Business Tax year on all unpaid tangible personal property taxes. The September 30 Tax Collector will also apply to the circuit court for an order renewals due granting levy and seizure of the tangible personal property for the amount of the unpaid taxes and costs. Visit our official website at November 1 – March 31 Current year taxes due www.leetc.com If the delinquent taxes cannot be made in one payment and the amount due is at least $40.00, a payment plan OFFICE HOURS AND LOCATIONS may be available. -
Non-Level Rents: Issues and Opportunities
Note: This is an expanded version of the Federal Insight column that was published in the November/December 2015 issue of ELFA’s Equipment Leasing & Finance Magazine. Non-Level Rents: Issues and Opportunities Detailed Analysis By Glenn Johnson and Joe Sebik Pricing Analysis by David Holmgren Background The leasing industry is known for creativity as well as its ability to adapt to industry changes such as the types of assets leased and tax law changes. Congress long ago recognized that tax benefits can promote investment in capital assets by lowering the net present value cost of acquiring assets. Similarly within the tax leasing world, long ago leasing professionals realized the power of the time value of money and of tax benefits. They recognized the benefit of accelerating tax deductions and deferring taxable revenues. These practitioners realized that there was little they could do to affect the existing tax depreciation rules that established the basis and method for depreciating assets, but they continued to seek the benefits from deferring rental income, suitable especially for lessees with excellent credit. Perceived abuses prompted the Treasury to establish tax rules to limit the deferral of rents. Application of Tax Laws (in general) For many years Congress sought to craft tax rules to rein in the perceived structuring abuses. As it turned out, not all lease payment structuring was purely tax-motivated. Often rental structuring was to accommodate the seasonality of the lessee’s business or underlying cash flow availability. In the real estate market, lessors argued that leases were often for extended terms and the norm was to start rents at a defined level and escalate them annually consistent with usual inflationary trends to cover rising operating expenses such as maintenance and energy costs. -
Recommended Practices to Determine That a Non Real Estate Business Is a Qualified Active Low- Income Community Business (“QALICB”) Page 1
Recommended Practices to determine that a non real estate business is a Qualified Active Low- Income Community Business (“QALICB”) Page 1 Objective: Determination that the non real estate business (“Borrower/Investee”) is a QALICB in accordance with Internal Revenue Code Section 45(d)(2). Background: In accordance with Section 45(d)(2)(A)(i)-(v), an entity can be termed as a QALICB with respect to a taxable year if for such year it derives at least 50% of its total gross income from the active conduct of a qualified business in any low-income community, a substantial portion of its tangible property is within any low-income community, a substantial portion of its employee services are performed in any low-income community, less than 5 percent of its average aggregate unadjusted cost basis of its assets are attributable to collectibles other than collectibles held primarily for sale to customers in the ordinary course of business, and less than 5 percent of its average aggregate unadjusted cost basis of its assets are attributable to nonqualified financial property. Recommended Practices: Ø Information to be obtained from the management of the proposed QALICB: Ø Name of the business Ø Nature of the business Ø Street address of principal location Ø Street address, census tract numbers, county names of locations where employee services are performed and/or where tangible property is used. Ø List of documents that should be obtained from management of proposed QALICB: Ø Trial balance as of beginning of current tax year or end of prior year (if available) Ø Year-to-date (working) trial balance (i.e. -
Conspiracy and Attempts Consultation
The Law Commission Consultation Paper No 183 CONSPIRACY AND ATTEMPTS A Consultation Paper The Law Commission was set up by section 1 of the Law Commissions Act 1965 for the purpose of promoting the reform of the law. The Law Commissioners are: The Honourable Mr Justice Etherton, Chairman Mr Stuart Bridge Mr David Hertzell Professor Jeremy Horder Kenneth Parker QC Professor Martin Partington CBE is Special Consultant to the Law Commission responsible for housing law reform. The Chief Executive of the Law Commission is Steve Humphreys and its offices are at Conquest House, 37-38 John Street, Theobalds Road, London WC1N 2BQ. This consultation paper, completed on 17 September 2007, is circulated for comment and criticism only. It does not represent the final views of the Law Commission. The Law Commission would be grateful for comments on its proposals before 31 January 2008. Comments may be sent either – By post to: David Hughes Law Commission Conquest House 37-38 John Street Theobalds Road London WC1N 2BQ Tel: 020-7453-1212 Fax: 020-7453-1297 By email to: [email protected] It would be helpful if, where possible, comments sent by post could also be sent on disk, or by email to the above address, in any commonly used format. We will treat all responses as public documents in accordance with the Freedom of Information Act and we will include a list of all respondents' names in any final report we publish. Those who wish to submit a confidential response should contact the Commission before sending the response. We will disregard automatic confidentiality disclaimers generated by an IT system.