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Explanatory Notes Finance Bill 2005
Explanatory Notes Finance Bill 2005 May 2005 © Crown copyright 2005 Published with the permission of HM Treasury on behalf of the Controller of Her Majesty’s Stationery Office. The text in this document (excluding the Royal Coat of Arms and departmental logos) may be reproduced free of charge in any format or medium providing that it is reproduced accurately and not used in a misleading context. The material must be acknowledged as Crown copyright and the title of the document specified. Any enquiries relating to the copyright in this document should be sent to: The Licensing Division HMSO St Clements House 2-16 Colegate Norwich NR3 1BQ Fax: 01603 723000 E-mail: [email protected] HM Treasury contacts This document can be accessed from the Treasury Internet site at: www.hm-treasury.gov.uk For further information on the Treasury and its work, contact: Correspondence and Enquiry Unit HM Treasury 1 Horse Guards Road London SW1A 2HQ Tel: 020 7270 4558 Fax: 020 7270 4861 E-mail: [email protected] HM REVENUE AND CUSTOMS FINANCE BILL 2005 RESOLUTION 2 CLAUSE 1 EXPLANATORY NOTE CLAUSE 1: GOODS SUBJECT TO WAREHOUSING REGIME: PLACE OF ACQUISITION OR SUPPLY SUMMARY 1. Clause 1 confers on HM Revenue and Customs power to make regulations prescribing circumstances in which the relief from VAT applying to supplies of goods within customs warehouses, contained in section 18(1) of the VAT Act 1994, shall not apply. DETAILS OF THE CLAUSE 2. Supplies of goods within UK customs warehouses are treated as taking place outside the UK for VAT purposes. -
Women and the Communist Party of Canada, 1932-1941, with Specific Reference to the Activism of Dorothy Livesay and Jim Watts
Mother Russia and the Socialist Fatherland: Women and the Communist Party of Canada, 1932-1941, with specific reference to the activism of Dorothy Livesay and Jim Watts by Nancy Butler A thesis submitted to the Department of History in conformity with the requirements for the degree of Doctor of Philosophy Queen’s University Kingston, Ontario, Canada November 2010 Copyright © Nancy Butler, 2010 ii Abstract This dissertation traces a shift in the Communist Party of Canada, from the 1929 to 1935 period of militant class struggle (generally known as the ‘Third Period’) to the 1935-1939 Popular Front Against Fascism, a period in which Communists argued for unity and cooperation with social democrats. The CPC’s appropriation and redeployment of bourgeois gender norms facilitated this shift by bolstering the CPC’s claims to political authority and legitimacy. ‘Woman’ and the gendered interests associated with women—such as peace and prices—became important in the CPC’s war against capitalism. What women represented symbolically, more than who and what women were themselves, became a key element of CPC politics in the Depression decade. Through a close examination of the cultural work of two prominent middle-class female members, Dorothy Livesay, poet, journalist and sometime organizer, and Eugenia (‘Jean’ or ‘Jim’) Watts, reporter, founder of the Theatre of Action, and patron of the Popular Front magazine New Frontier, this thesis utilizes the insights of queer theory, notably those of Eve Kosofsky Sedgwick and Judith Butler, not only to reconstruct both the background and consequences of the CPC’s construction of ‘woman’ in the 1930s, but also to explore the significance of the CPC’s strategic deployment of heteronormative ideas and ideals for these two prominent members of the Party. -
Bill Explanatory Notes Introduction
FINANCE (No. 3) BILL EXPLANATORY NOTES INTRODUCTION EXPLANATORY NOTES INTRODUCTION 1. These explanatory notes relate to the Finance (No. 3) Bill as introduced into Parliament on 31 March 2011. They have been prepared jointly by the HM Revenue & Customs and HM Treasury in order to assist the reader in understanding the Bill. They do not form part of the Bill and have not been endorsed by Parliament. 2. The notes are designed to be read alongside with the Bill. They are not, and are not meant to be, a comprehensive description of the Bill. So, where a section or part of a section does not seem to require any explanation or comment, none is given. FINANCE (No. 3) BILL RESOLUTION 2 CLAUSE 1 EXPLANATORY NOTE CLAUSE 1: CHARGE AND MAIN RATES FOR 2011-12 SUMMARY 1. Clause 1 imposes the income tax charge for 2011-12 and sets the basic rate of income tax at 20 per cent, the higher rate at 40 per cent and the additional rate at 50 per cent. DETAILS OF THE CLAUSE 2. Subsection (1) imposes the income tax charge for 2011-12. 3. Subsection (2)(a) sets the basic rate of income tax at 20 per cent. 4. Subsection (2)(b) sets the higher rate of income tax at 40 per cent. 5. Subsection (2)(c) sets the additional rate of income tax at 50 per cent. BACKGROUND NOTE 6. Income tax is an annual tax re-imposed by Parliament (even if the proposed rates are the same as for the previous year). The table below sets out the main rates and rate limits for 2011-12 and for reference includes the amounts for 2010-11: 2010-11 2011-12 Basic rate £0 - £37,400 at 20 per cent £0 - £35,000 at 20 per cent Higher rate £37,401 - £150,000 at 40 per £35,001 - £150,000 at 40 per cent cent Additional rate Over £150,000 at 50 per cent Over £150,000 at 50 per cent The basic rate limit of £35,000 as identified in the table above is set by clause 2 of this Bill. -
Taxguide 3/06 Finance (No. 2) Act 2005 (Formerly Finance Bill of Summer 2005)
TAXGUIDE 3/06 FINANCE (NO. 2) ACT 2005 (FORMERLY FINANCE BILL OF SUMMER 2005) Text of replies from HMRC issued in February 2006 to representations published as TAXREPs 26/05 and 29/05 submitted in June 2005 to the Paymaster General by the Tax Faculty of the Institute of Chartered Accountants in England and Wales commenting on the Finance Bill of Summer 2005 CONTENTS Paragraph FOREWORD (i)-(viii) INTRODUCTION 1-3 GENERAL COMMENTS 4-16 DETAILED COMMENTS 17-76 Annex WHO WE ARE A TEN TENETS FOR A BETTER TAX SYSTEM B FURTHER DETAIL ON COMPLIANCE WITH EU LAW C The Tax Faculty of the Institute of Chartered Accountants in England and Wales TAXGUIDE 3/06 1 FINANCE (NO. 2) ACT 2005 (FORMERLY FINANCE BILL OF SUMMER 2005) REPRESENTATIONS AND HMRC RESPONSES FOREWORD This memorandum (i) The Finance Bill of Summer 2005 was published on 26 May 2005. The Tax Faculty submitted to the Paymaster General on 9 June comments on Clauses 11 and 40 and Schedule 8 (TAXREP 26/05) and on 17 June comments on the remainder (TAXREP 29/05: for both see http://www.icaew.co.uk/viewer/index.cfm?AUB=TB2I_82620). Finance (No.2 Act) 2005 received Royal Assent on 20 July 2005. (ii) HMRC have subsequently provided written responses to our representations. (iii) This memorandum reproduces the text of our comments in TAXREPs 26/05 and 29/05 and in italics the text of the responses by HMRC. We have reordered the representations and responses so that they are in section number order; the original paragraph numbers in our representations memoranda have therefore not been retained. -
The Popular Front: Roadblock to Revolution
Internationalist Group League for th,e Fourth International The Popular Front: Roadblock to Revolution Volunteers from the anarcho-syndicalist CNT and POUM militias head to the front against Franco's forces in Spanish Civil War, Barcelona, September 1936. The bourgeois Popular Front government defended capitalist property, dissolved workers' militias and blocked the road to revolution. Internationalist Group Class Readings May 2007 $2 ® <f$l~ 1162-M Introduction The question of the popular front is one of the defining issues in our epoch that sharply counterpose the revolution ary Marxism of Leon Trotsky to the opportunist maneuverings of the Stalinists and social democrats. Consequently, study of the popular front is indispensable for all those who seek to play a role in sweeping away capitalism - a system that has brought with it untold poverty, racial, ethnic, national and sexual oppression and endless war - and opening the road to a socialist future. "In sum, the People's Front is a bloc of the bourgeoisie and the proletariat," Trotsky wrote in December 1937 in re sponse to questions from the French magazine Marianne. Trotsky noted: "When two forces tend in opposite directions, the diagonal of the parallelogram approaches zero. This is exactly the graphic formula of a People's Front govern ment." As a bloc, a political coalition, the popular (or people's) front is not merely a matter of policy, but of organization. Opportunists regularly pursue class-collaborationist policies, tailing after one or another bourgeois or petty-bourgeois force. But it is in moments of crisis or acute struggle that they find it necessary to organizationally chain the working class and other oppressed groups to the class enemy (or a sector of it). -
PDF File: a Guide to the Public Finance
A Guide to the Public Finance Act August 2005 ISBN 0-478-18282-1 A Guide to the PFA.indd 1 22/08/2005 10:12:28 a.m. Foreword The year 2004 marked the Þ rst major change to New Zealand’s public management system in a decade, when Parliament passed the Public Finance (State Sector Management) Bill. The Bill, which resulted in signiÞ cant amendments to the Public Finance Act 1989, grew out of a desire to improve performance and integration across New Zealand’s public sector. The importance of this milestone should not be underestimated. An efÞ cient, effective and innovative state sector is critical to achieving higher living standards for New Zealanders. Also, maintaining the level of trust New Zealanders have in the integrity of the Government’s Þ nancial systems is fundamental to our democracy. The Public Finance Act provides a framework for pursuing these goals. It represents the foundation of accountability systems for the resources provided by taxpayers to the New Zealand Government, and which the Government administers on our behalf. The changes which were made to the Public Finance Act have, of course, resulted in a number of changes to the Þ nancial and administrative procedures that are required to be followed by government departments, Crown entities and other public institutions. The purpose of this guide is to provide information for users on the purpose of the changes to the Act, what the new requirements are, who they affect and how they Þ t into the Government’s budgeting and reporting cycle. The structure of the guide follows that of the amended Public Finance Act, with speciÞ c chapters on appropriations, Þ scal responsibility, Crown reporting, departmental reporting, Þ nancial powers, and the budgeting and reporting cycle. -
Shaping the Inheritance of the Spanish Civil War on the British Left, 1939-1945 a Thesis Submitted to the University of Manches
Shaping the Inheritance of the Spanish Civil War on the British Left, 1939-1945 A thesis submitted to the University of Manchester for the degree of Master of Philosophy in the Faculty of Humanities 2017 David W. Mottram School of Arts, Languages and Cultures Table of contents Abstract p.4 Declaration p.5 Copyright statement p.5 Acknowledgements p.6 Introduction p.7 Terminology, sources and methods p.10 Structure of the thesis p.14 Chapter One The Lost War p.16 1.1 The place of ‘Spain’ in British politics p.17 1.2 Viewing ‘Spain’ through external perspectives p.21 1.3 The dispersal, 1939 p.26 Conclusion p.31 Chapter Two Adjustments to the Lost War p.33 2.1 The Communist Party and the International Brigaders: debt of honour p.34 2.2 Labour’s response: ‘The Spanish agitation had become history’ p.43 2.3 Decline in public and political discourse p.48 2.4 The political parties: three Spanish threads p.53 2.5 The personal price of the lost war p.59 Conclusion p.67 2 Chapter Three The lessons of ‘Spain’: Tom Wintringham, guerrilla fighting, and the British war effort p.69 3.1 Wintringham’s opportunity, 1937-1940 p.71 3.2 ‘The British Left’s best-known military expert’ p.75 3.3 Platform for influence p.79 3.4 Defending Britain, 1940-41 p.82 3.5 India, 1942 p.94 3.6 European liberation, 1941-1944 p.98 Conclusion p.104 Chapter Four The political and humanitarian response of Clement Attlee p.105 4.1 Attlee and policy on Spain p.107 4.2 Attlee and the Spanish Republican diaspora p.113 4.3 The signal was Greece p.119 Conclusion p.125 Conclusion p.127 Bibliography p.133 49,910 words 3 Abstract Complexities and divisions over British left-wing responses to the Spanish Civil War between 1936 and 1939 have been well-documented and much studied. -
Finance Bill 2016: Legislation and Explanatory Notes Volume 1 Clauses 1 to 81
Finance (No. 2) Bill 2016 Explanatory Notes Volume 1 Clauses 1 to 81 24 March 2016 © Crown copyright 2016 You may re-use this information (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence. To view this licence, visit http://www.nationalarchives.gov.uk/doc/opengovernment- licence/version/3/ or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or e-mail: [email protected]. Any queries regarding this publication should be sent to us at: [email protected]. ISBN 978-0215092649 Explanatory notes Introduction 1. These explanatory notes relate to the Finance (No. 2) Bill 2016 as introduced into Parliament on 24 March 2016. They have been prepared jointly by the HM Revenue & Customs and HM Treasury in order to assist the reader in understanding the Bill. They do not form part of the Bill and have not been endorsed by Parliament. 2. The notes need to be read in conjunction with the Bill. They are not, and are not meant to be, a comprehensive description of the Bill. So, where a section or part of a section does not seem to require any explanation or comment, none is given. FINANCE (No. 2) BILL 2016 RESOLUTION 2 CLAUSE Clause 1: Income tax charge and rates for 2016-17 Summary 1. This clause provides for income tax and sets the main rates for 2016-17. Details of the clause 2. Subsection (1) provides for income tax for 2016-17. 3. Subsection (2) sets the basic, additional and higher rates of income tax for 2016-17. -
British War Cabinet
British War Cabinet Dear Delegates to the British War Cabinet, Welcome to the British War Cabinet (BWC) and University of Michigan Model United Nations Conference (UMMUN). I would like to extend a special welcome to those of you new to UMMUN. This committee will hopefully prove to be very exciting because of the dynamics and, of course, you, the delegates. This year, we have decided to create a new committee to fit the growing needs of delegates. You will be asked to tackle difficult situations quickly and keep your wits about you. Also, with no set topic, I expect each delegate to be well-versed in the person he or she represents as well as his or her powers and areas expertise. I do not expect you to become experts, but I do expect you to know what information you should know so that it may be called upon, if needed. This is a small committee, and as such, I will expect you all to be very active during the conference. I have a great staff this year. Dana Chidiac is my Assitant Director. She is a second year student concentrating in English. My name is Nicole Mazur. I am a fourth year student at UM, double concentrating in Political Science and Communications. My model UN career began when I got to college and have since been to conferences at University of Pennsylvania, Harvard University, University of Chicago, McGill University, and Georgetown University. Last year for UMMUN, I was the Director of the United States National Security Council. If you have any questions, please feel free to email me. -
The Political Thought of Aneurin Bevan Nye Davies Thesis
The Political Thought of Aneurin Bevan Nye Davies Thesis submitted to Cardiff University in partial fulfilment for the degree of Doctor of Philosophy School of Law and Politics September 2019 DECLARATION This work has not been submitted in substance for any other degree or award at this or any other university or place of learning, nor is being submitted concurrently in candidature for any degree or other award. Signed ………………………………………… (candidate) Date ………………………… STATEMENT 1 This thesis is being submitted in partial fulfilment of the requirements for the degree of …………………………(insert MCh, MD, MPhil, PhD etc, as appropriate) Signed ………………………………………… (candidate) Date ………………………… STATEMENT 2 This thesis is the result of my own independent work/investigation, except where otherwise stated. Other sources are acknowledged by explicit references. The views expressed are my own. Signed ………………………………………… (candidate) Date ………………………… STATEMENT 3 I hereby give consent for my thesis, if accepted, to be available online in the University’s Open Access repository and for inter-library loan, and for the title and summary to be made available to outside organisations. Signed ………………………………………… (candidate) Date ………………………… STATEMENT 4: PREVIOUSLY APPROVED BAR ON ACCESS I hereby give consent for my thesis, if accepted, to be available online in the University’s Open Access repository and for inter-library loans after expiry of a bar on access previously approved by the Academic Standards & Quality Committee. Signed ………………………………………… (candidate) Date ………………………… WORD COUNT 77,992 (Excluding summary, acknowledgements, declarations, contents pages, appendices, tables, diagrams and figures, references, bibliography, footnotes and endnotes) Summary Today Aneurin Bevan is a revered figure in British politics, celebrated for his role as founder one of the country’s most cherished institutions, the National Health Service. -
Anti-Fascism and Democracy in the 1930S
02_EHQ 32/1 articles 20/11/01 10:48 am Page 39 Tom Buchanan Anti-fascism and Democracy in the 1930s In November 1936 Konni Zilliacus wrote to John Strachey, a leading British left-wing intellectual and a prime mover in the recently founded Left Book Club, inviting him to ponder ‘the problem of class-war strategy and tactics in a democracy’. Zilliacus, a press officer with the League of Nations and subse- quently a Labour Party MP, was particularly worried about the failure of the Communist Party and the Comintern to offer a clear justification for their decision to support the Popular Front and collective security. ‘There is no doubt’, Zilliacus wrote, ‘that those who are on the side of unity are woefully short of a convincing come-back when the Right-Wing put up the story about Com- munist support of democracy etc. being merely tactical camou- flage.’1 Zilliacus’s comment raises very clearly the issue that lies at the heart of this article. For it is well known that the rise of fascism in the 1930s appeared to produce a striking affirmation of sup- port for democracy, most notably in the 1936 election victories of the Spanish and French Popular Fronts. Here, and elsewhere, anti-fascism was able to unite broad political coalitions rang- ing from liberals and conservatives to socialists, communists and anarchists. But were these coalitions united more by a fear of fascism than by a love of democracy — were they, in effect, marriages of convenience? Historians have long disagreed on this issue. Some have emphasized the prior loyalty of Communist supporters of the Popular Front to the Stalinist regime in the USSR, and have explained their new-found faith in democracy as, indeed, a mere ‘tactical camouflage’ (a view given retrospec- tive weight by the 1939 Nazi–Soviet Pact). -
Anti-Fascism in a Global Perspective
ANTI-FASCISM IN A GLOBAL PERSPECTIVE Transnational Networks, Exile Communities, and Radical Internationalism Edited by Kasper Braskén, Nigel Copsey and David Featherstone First published 2021 ISBN: 978-1-138-35218-6 (hbk) ISBN: 978-1-138-35219-3 (pbk) ISBN: 978-0-429-05835-6 (ebk) Chapter 10 ‘Aid the victims of German fascism!’: Transatlantic networks and the rise of anti-Nazism in the USA, 1933–1935 Kasper Braskén (CC BY-NC-ND 4.0) This OA chapter is funded by the Academy of Finland (project number 309624) 10 ‘AID THE VICTIMS OF GERMAN FASCISM!’ Transatlantic networks and the rise of anti-Nazism in the USA, 1933–1935 Kasper Braskén Anti-fascism became one of the main causes of the American left-liberal milieu during the mid-1930s.1 However, when looking back at the early 1930s, it seems unclear as to how this general awareness initially came about, and what kind of transatlantic exchanges of information and experiences formed the basis of a rising anti-fascist consensus in the US. Research has tended to focus on the latter half of the 1930s, which is mainly concerned with the Communist International’s (Comintern) so-called popular front period. Major themes have included anti- fascist responses to the Italian invasion of Ethiopia in 1935, the strongly felt soli- darity with the Spanish Republic during the Spanish Civil War (1936–1939), or the slow turn from an ‘anti-interventionist’ to an ‘interventionist/internationalist’ position during the Second World War.2 The aim of this chapter is to investigate two communist-led, international organisations that enabled the creation of new transatlantic, anti-fascist solidarity networks only months after Hitler’s rise to power in January 1933.