Relevant bibliographies by topics / Revenue Commissioners

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Revenue Commissioners'

Author: Grafiati
Published: 4 June 2021
Last updated: 8 February 2022

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Journal articles on the topic "Revenue Commissioners"

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Sandler, Daniel. "The Revenue Giveth—The Revenue Taketh Away." Cambridge Law Journal 53, no. 2 (July 1994): 273–81. http://dx.doi.org/10.1017/s0008197300099049.

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Tax legislation is probably the lengthiest and most complex legislation enacted in the United Kingdom. But the sheer volume of the legislation has not brought certainty of meaning or predictability of application. The legislation is seriously wanting in clarity and simplicity. The Commissioners of Inland Revenue are responsible for the “collection and management of the inland revenue”, and “have all necessary powers for carrying into execution every Act of Parliament relating to inland revenue”.
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Shah, Rajiv. "INDIRECT ENRICHMENT IN THE SUPREME COURT." Cambridge Law Journal 76, no. 3 (November 2017): 490–92. http://dx.doi.org/10.1017/s0008197317000757.

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A customer purchases services from a supplier to which VAT at the applicable rate is added but VAT was not actually due. Is the customer able to recover these payments by bringing an unjust enrichment claim against the Revenue and Customs Commissioners? “Yes”, answered the Court of Appeal, on the basis that as a matter of “economic reality” the Commissioners were enriched at the expense of the customers, and that such an enrichment was unjust because VAT was not actually due. Lord Reed, giving the unanimous judgment of the Supreme Court, reversed that decision: Investment Trust Companies (In Liquidation) v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 W.L.R. 1200. The customers did not have an unjust enrichment claim against the Commissioners because their enrichment was not “at the expense of” the customers.
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Sutarmin, Achmad. "MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2015." JURNAL MANAJEMEN MOTIVASI 13, no. 2 (December 28, 2017): 947. http://dx.doi.org/10.29406/jmm.v13i2.726.

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ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan mekanisme good corporate governance terhadap manajemen laba. Mekanisme good corporate governance dalam penelitian ini diproksikan dengan ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional. Manajemen laba dalam penelitian ini diukur dengan conditional revenue model yang dikembangkan oleh Stubben (2010). Penerapan ukuran komite audit, dan kepemilikan manajerial diukur menggunakan variabel dummy. Adapun kepemilikan Institusional diukur menggunakan persentase kepemilikan saham, ukuran dewan komisaris diukur menggunakan indikator jumlah anggota dewan komisaris baik yang berasal dari internal perusahaan maupun jumlah dari eksternal perusahaan, sedangkan dewan komisaris independen diukur dengan membagi jumlah dewan komisaris independen dengan total anggota dewan komisaris. Penelitian ini menggunakan sampel dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2015. Penarikan sampel dalam penelitian ini menggunakan metode sensus (sampling jenuh) dan diperoleh 151 perusahaan yang digunakan sebagai sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda. Kata kunci: ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, manajemen laba. ABSTRACT The purpose of this research is to provide empirical evidence about the influence of mechanisms application of good corporate governance toward profit management. Good corporate governance mechanisms in this research are proxied with audit committee standard, commissioners board standard, independent board of commissioners, managerial ownership and institutional ownership. The profit management in this research is measured by the conditional revenue model developed by Stubben (2010). The Implementation of audit committee standard and managerial ownership is measured by using dummy variables. The institutional ownership is measured by using the percentage of share ownership, the board of commissioners standard is measured by using the total indicators of the board commissioners members , both internal and external, while the independent board commissioner is measured by dividing the number of independent board commissioners with total members of the board of commissioners. This research uses samples from all manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2015. The sampling in this research by using census method (saturated sampling) and obtained 151 companies used as samples. The analysis method in this research using multiple regression analysis.Keywords: audit committee standard, board commissioners standard, independent board of commissioners, managerial ownership, institutional ownership, profit management.
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Stolberg, Mary M. "Oleo, Whiskey, and Cigars: How William Henry Osborn Implemented the 1913 Federal Income Tax." Accounting Historians Journal 46, no. 2 (September 1, 2019): 57–65. http://dx.doi.org/10.2308/aahj-52542.

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ABSTRACT Many scholars have chronicled the long political and legal battle that led to ratification of the 16th Amendment on February 25, 1913. However, none have described how the Bureau of Internal Revenue implemented the tax in only six months on a shoestring budget. William H. Osborn, the commissioner who oversaw the effort, left a diary of his experiences, which sheds light on the political, budgetary, and bureaucratic challenges he faced. While most internal revenue commissioners work in relative obscurity, Osborn won public acclaim by pursuing long-neglected evasions with headline grabbing criminal cases, pushing against patronage to hire qualified agents, and instituting cost-saving efficiencies. He melded political acumen, administrative genius, and a talent for inspiring his employees to build the basic framework for modern federal income tax collections. His experiences highlight the important, but often overlooked, role played by skilled bureaucrats.
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Alvenina, Felicia Quinta Yulia. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014–2019." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 2, no. 2 (March 2, 2021): 87–106. http://dx.doi.org/10.37715/mapi.v2i2.1721.

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Tax is one of the largest state revenues so that the governmenttries to maximize tax revenue but it is different from companies that wantto minimize taxes. In minimizing the tax, the company implements taxavoidance. The company avoids tax due to the lack of internal supervisionof the company, therefore the need for a system that directs and regulatesthe relationships of interested company side in making policies within thecompany. The system is good corporate governance. The purpose of thisstudy was to determine the effect of good corporate governance on tax avoidance.Good corporate governance in this study is proxied by executive compensation,institutional ownership, managerial ownership, independent boardof commissioners, audit committee, and audit quality. Tax avoidance ismeasured using the Cash Effective Tax Rate (CETR). The research samplewas 47 mining sector companies listed on the IDX in 2014–2019, and obtained213 research data. The results in this study say that executive compensationhas a negative effect on tax avoidance, institutional ownershipand managerial ownership have a positive effect on tax avoidance and theindependent board of commissioners, audit committee, audit quality has noeffect on tax avoidance.
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Jones, Emma. "Exmoor Coast Boat Cruises Ltd v HM Revenue and Customs Commissioners." Oxford Journal of Law and Religion 4, no. 2 (April 8, 2015): 332–33. http://dx.doi.org/10.1093/ojlr/rwv018.

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Warbrick, Colin, Dominic McGoldrick, and Colin Warbrick. "II. Unrecognised States and Liability for Income Tax." International and Comparative Law Quarterly 45, no. 4 (October 1996): 954–60. http://dx.doi.org/10.1017/s0020589300059807.

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The object of this short note is to draw attention to a decision of the Special Commissioners of Inland Revenue (the Commissioners) which deals with the liability for income tax of officials of an unrecognised State.1 Section 321 of the Income and Corporation Taxes Act 1988 (the Taxes Act) provides exemption from liability for income tax for foreign consuls in the United Kingdom and for “an official agent in the United Kingdom for any foreign state, not being … a Commonwealth citizen”. An “official agent” is a person, other than a consul, “who is employed on the staff of any consulate, official department or agency of a foreign state”.
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Sinclair, Andrew. "Commissioners for Her Majesty's Revenue and Customs v Marks and Spencer PLC." European Law Reports 15, no. 1 (January 1, 2011): 10–87. http://dx.doi.org/10.5235/109132911794378096.

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Sinclair, Andrew. "Commissioners for Her Majesty's Revenue and Customs v Marks and Spencer plc." European Law Reports 16, no. 2 (March 1, 2012): 275–301. http://dx.doi.org/10.5235/109132912799939439.

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Sinclair, Andrew. "Investment Trust Companies (In Liquidation) v Commissioners for Her Majesty's Revenue and Customs." European Law Reports 16, no. 4 (July 30, 2012): 470–538. http://dx.doi.org/10.5235/109132912802246145.

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Dissertations / Theses on the topic "Revenue Commissioners"

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Schweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.

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Bibliography: pages 133-135.
There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.
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Grenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.

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This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.
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Phasha, Manteng Ruth. "A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23892.

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The ruling by the Supreme Court of Appeal in Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on 13 September 2007 added to and amended South African case law regarding the critical definition of ‘gross income’ in the Income Tax Act 58 of 1962. The court diverged from the existing precedent – set in Stander v Commissioner for Inland Revenue – that receipts that “could not be converted into cash and could not be transferred to anyone else” are not taxable. In Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd the court ruled that what is key is that the benefit has an ascertainable monetary value. Accordingly, the benefits of interest-free loans can be valued – using the weighted prime overdraft interest rate – and can be taxed. This decision has been the subject of much debate, centring on the aptness of the amended view of ‘gross income’, the quid pro quo principle discussed in the judgement, the valuation method, and the implications of these for taxpayers. The purpose of this study is to present arguments and additional information to this continued debate, looking particularly at the impact of Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on interest-free shareholders’ loans, without attempting to provide a definitive answer to this debate. This non-empirical study explores the topic through a review of literature, with the sources cited being mainly published public articles, tax text books and conference papers retrieved from the internet. Copyright
Dissertation (MCom)--University of Pretoria, 2010.
Taxation
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Louw, H. J. (Heinrich Jacobus). "A critical analysis of the principles relating to simulated transactions in the context of the case of commissioner for the South African revenue services v NWYK limited 73 SATC 55." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41504.

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The fundamental legal principles in South African law relating to simulated transactions are based on a long line of cases that have been decided in our courts over the past one and a half centuries. The main principle underlying the rule that simulated transactions are void, or that substance prevails over form, is that there can be no contract where there is no true legal intention by the parties. This is simply a necessary consequence of the application of the will theory. As opposed to the legal intentions of the parties, the purpose of the parties, as another subjective factor, is generally not relevant in determining whether a genuine agreement has been entered into. Purpose may however be taken into account as a factor in determining the true legal intentions of the parties. The existence of an unlawful purpose will also render an agreement unenforceable. In the case of Commissioner for the South African Revenue Service v NWK Limited 73 SATC 55, Lewis JA has seemingly introduced new considerations into South African law (particularly relevant to tax law), focusing on the presence of an avoidance purpose coupled with the lack of a commercial purpose to determine simulation. This stands somewhat apart from the importance of the true legal intentions of the parties as decisive factor. This work focuses on the interpretation of these new considerations and the impact of the said judgment on the established principles relating to simulated transactions. In this regard the views of certain critics are discussed. The judgment is also critically analysed in order to draw a conclusion as to what the current legal position is regarding simulation in the context of tax law.
Dissertation (LLM)--University of Pretoria, 2013.
lmchunu2014
Mercantile Law
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Parker, Mashooma. "A warning by press release that the retrospective application of legislation to completed transactions will be applied: A case analysis of the Pienaar Brothers (Pty) Ltd v Commissioner of the South African Revenue Services and Another (2017)." Master's thesis, Faculty of Law, 2018. http://hdl.handle.net/11427/30907.

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Pienaar Brothers (Pty) Ltd was an amalgamated company who sought to introduce a BEE element of ownership into its company in a tax efficient manner. Upon consulting their legal experts they were advised that the best manner in which they could achieve this objective was to enter into an amalgamation agreement in terms of section 44 of the ITA. At this particular time, the law was structured in a way in which it was possible to achieve this objective in a tax efficient matter, particularly because any distribution made by parties to the amalgamation transaction would be tax free. The problem however was that the tax collecting agency never intended the section 44 of the ITA amalgamation process to be STC free, and instead intended a temporary deferral thereof. To address this, the taxing authorities accordingly started putting mechanisms in place to limit the loss of such STC. On the 10 January 2007, SARS issued a public announcement stating that they planned to investigate certain corporate entities which had elaborate corporate structures that led to an impermissible loss of tax. On the 21 February 2007, the Minister of Finance stated that section 44 of the ITA, as it stood, allowed for a loss of STC as opposed to a deferral thereof, and that the taxing authorities intended on withdrawing such STC exemption in order to align it with their initial intention, and to further make such amendment retrospective to the date of such announcement. This was then once again cemented in the form of a press release on the part of SARS on that same day. Thereafter, this proposed amendment was submitted to Parliament in the Draft Taxation Laws Amendment Bill on 27 February 2007, and in May 2007, the Taxpayer completed its amalgamation transaction and achieved its BEE objective into its ownership. On the 7th June 2007 the Taxation Laws Amendment Bill was published together with an Explanatory memorandum which however no longer proposed the withdrawal of the STC exemption contained in section 44 of the ITA, but instead introduced a new addition into section 44 of the ITA. This provision now targeted a resultant company’s equity share capital and share premium, instead of the distribution of company income at the amalgamated company’s level. This new insertion was then promulgated into law on 8 August 2007 as section 44(9A) of the ITA. In complete difference to the initial proposal contained in the forewarning, the practical consequence of section 44(9A) of the ITA was that the income which rolled over from the amalgamated company to the Taxpayer (the resultant company) had in the process changed its nature from revenue to capital which was caught up in the share premium account of the Taxpayer. Section 44(9A) of the ITA accordingly targeted any distribution made by the resultant company of this share premium. The Taxpayer’s problem in the present matter arose in 2011 when SARS sought to tax the Taxpayer on its May 2007 completed transaction, particularly its distribution of its share premium at the time. In addition to this assessment, SARS furthermore also levied interest on such outstanding STC payment from 8 August 2007, the date on which the final enactment was promulgated into law. This was that which accordingly prompted the Taxpayer to bring its matter before the High Court. Here, the prime relief sought by the Taxpayer was an order of constitutional invalidity, while the second order, couched as an alternative to the first was an interpretational argument which had the effect that section 44(9A) of the ITA did not apply to Taxpayer’s distribution when it was made because it was a completed transaction. The gist of the Taxpayer’s constitutional issue requested of the court to declare that the provision did not pass constitutional muster to the extent of its retrospectivity. The court however dismissed the Taxpayer’s claims and held in favour of SARS. The paper seeks to analyse this case alongside the values of legal certainty, as espoused in the Rule of Law, and to consider the probability of success on the part of the Taxpayer if they opted to take the matter on appeal.
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Vaughan, Jeni. "Statements issued by the Commissioner of Inland Revenue with recent legislative changes what is their legal status? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

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Maritz, Salme-Marie. "Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed." Diss., 2016. http://hdl.handle.net/2263/53155.

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Books on the topic "Revenue Commissioners"

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Parliament, Great Britain. Commissioners for Revenue and Customs Bill. London: Stationery Office, 2004.

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Parliament, Great Britain. Commissioners for Revenue and Customs Bill. London: Stationery Office, 2005.

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Great Britain. Parliament. House of Lords. Commissioners for Revenue and Customs Bill. London: Stationery Office, 2005.

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Accounts, Ireland Oireachtas Da il Committee of Public. Review of the Office of the Revenue Commissioners. Dublin: StationeryOffice, 1988.

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Parliament, Great Britain. Commissioners for Revenue and Customs Bill: Explanatory notes. London: Stationery Office, 2004.

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Treasury, Great Britain. Regulatory impact assessment: The Commissioners for Revenue and Customs Bill. Norwich: HM Treasury, 2004.

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Great Britain. Parliament. House of Commons. Standing Committee E. Commissioners for Revenue and Customs Bill: Third sitting, Thursday 13 January 2005. London: Stationery Office, 2005.

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Great Britain. Parliament. House of Commons. Standing Committee E. Commissioners for Revenue and Customs Bill: Fourth sitting, Tuesday 18 January 2005. London: Stationery Office, 2005.

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Great Britain. Parliament. House of Commons. Standing Committee E. Commissioners for Revenue and Customs Bill: Second sitting, Tuesday 11 January 2005 (afternoon). London: Stationery Office, 2005.

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Great Britain. Parliament. House of Commons. Standing Committee E. Commissioners for Revenue and Customs Bill: First sitting, Tuesday 11 January 2005 (morning). London: Stationery Office, 2005.

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Book chapters on the topic "Revenue Commissioners"

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Bhargava, Rajeev. "Between Revenge and Reconciliation: The Significance of Truth Commissions." In Perspectives on Violence and Othering in India, 197–213. New Delhi: Springer India, 2015. http://dx.doi.org/10.1007/978-81-322-2613-0_10.

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Mumford, Ann. "Commissioners of Inland Revenue v Crossman (1936)." In Landmark Cases in Revenue Law. Hart Publishing, 2019. http://dx.doi.org/10.5040/9781509912285.ch-007.

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Snape, John. "WT Ramsay v Commissioners of Inland Revenue (1981)." In Landmark Cases in Revenue Law. Hart Publishing, 2019. http://dx.doi.org/10.5040/9781509912285.ch-010.

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Whayman, Derek. "Vandervell v Inland Revenue Commissioners [1967] 2 AC 291, House of Lords." In Essential Cases: Equity & Trusts. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780191883729.003.0015.

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Essential Cases: Equity & Trusts provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Vandervell v Inland Revenue Commissioners [1967] 2 AC 291, House of Lords. The document also includes supporting commentary from author Derek Whayman.
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Whayman, Derek. "Vandervell v Inland Revenue Commissioners [1967] 2 AC 291, House of Lords." In Essential Cases: Equity & Trusts. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780191897658.003.0015.

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Essential Cases: Equity & Trusts provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Vandervell v Inland Revenue Commissioners [1967] 2 AC 291, House of Lords. The document also includes supporting commentary from author Derek Whayman.
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Whayman, Derek. "Vandervell v Inland Revenue Commissioners [1967] 2 AC 291, House of Lords." In Essential Cases: Equity & Trusts. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780191926402.003.0015.

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Essential Cases: Equity & Trusts provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Vandervell v Inland Revenue Commissioners [1967] 2 AC 291, House of Lords. The document also includes supporting commentary from author Derek Whayman.
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"V.2 LEGAL MAXIMS: SUMMARIES AND EXTRACTS FROM SELECTED CASE LAW." In The Global Community Yearbook of International Law and Jurisprudence 2019, edited by Giuliana Ziccardi Capaldo, 515–74. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780197513552.003.0025.

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F v. Bevándorlási és Állampolgársági Hivatal, Case C-473/16, Third Chamber, Judgment, 25 January 2018 Maximilian Schrems v. Facebook Ireland Limited, Case C-498/16, Third Chamber, Judgment, 25 January 2018 European Commission v. Republic of Poland, Case C-336/16, Third Chamber, Judgment, 22 February 2018 Western Sahara Campaign UK v. Commissioners for Her Majesty’s Revenue and Customs and Secretary of State for Environment, Food and Rural Affairs,...
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Witting, Christian. "15. The General Economic Torts." In Street on Torts. Oxford University Press, 2015. http://dx.doi.org/10.1093/he/9780198700944.003.0015.

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This chapter explains the five general economic torts in England. These are inducing breach of contract, causing loss by unlawful means, lawful means conspiracy, unlawful means conspiracy, and intimidation. The chapter suggests that each of these five torts can be considered to be under the authority of the House Lords in light of recent decisions in OBG v Allan and Total Network v Revenue and Customs Commissioners. It also analyses court decisions in several relevant cases.
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Webb, Thomas E. "R v Inland Revenue Commissioners, ex parte National Federation of the Self Employed and Small Businesses Ltd [1982] AC 617, House of Lords (also known as Fleet Street Casuals)." In Essential Cases: Public Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780191868306.003.0026.

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Essential Cases: Public Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in R v Inland Revenue Commissioners, ex parte National Federation of the Self Employed and Small Businesses Ltd [1982] AC 617, House of Lords (also known as Fleet Street Casuals). This case concerns when and how an assessment of whether an applicant seeking to bring a judicial review should occur. Lord Diplock’s judgment provided a liberal approach to the assessment of standing. The document also includes supporting commentary from author Thomas Webb.
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Webb, Thomas E. "R v Inland Revenue Commissioners, ex parte National Federation of the Self Employed and Small Businesses Ltd [1982] AC 617, House of Lords (also known as Fleet Street Casuals)." In Essential Cases: Public Law. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780191897689.003.0033.

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Essential Cases: Public Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in R v Inland Revenue Commissioners, ex parte National Federation of the Self Employed and Small Businesses Ltd [1982] AC 617, House of Lords (also known as Fleet Street Casuals). This case concerns when and how an assessment of an applicant’s standing (or interest, locus standi) should be made for the purposes of determining whether they may bring a judicial review. Lord Diplock’s judgment provided a liberal approach to the assessment of standing as compared with the approaches offered by his fellow judges. The document also includes supporting commentary from author Thomas Webb.
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Conference papers on the topic "Revenue Commissioners"

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Shaoni, Zhou, Zhang Yimiao, and Zhang Qiusheng. "The way to improve the revenue of high-speed rail corporation in China under commissioned transport model." In 2014 11th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2014. http://dx.doi.org/10.1109/icsssm.2014.6874064.

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Martínez Carrasco, Robert. "Using Wikipedia as a classroom tool — a translation experience." In Fourth International Conference on Higher Education Advances. Valencia: Universitat Politècnica València, 2018. http://dx.doi.org/10.4995/head18.2018.8112.

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This paper presents a classroom experience regarding the use of Wikipedia in a teaching innovation project carried out between Jaume I University and Wikimedia Spain. Framed in the current post-postivist climate within the European Higher Education Area (EHEA), Wikipedia will be presented as an inter-disciplinary tool with a relevant number of classroom applications, reflecting how meaningful learning experiences based on collaborative work and authentic project-based tasks lead to better understanding and higher levels of motivation among the students. In the particular case of translation education, it will be argued that using Wikipedia in the course of the reverse translation modules allows the students to gain a deeper insight of its linguistic and discursive structures, as well as the critical/exegetic skills they need in order to assess the kind of texts with which they are commissioned, and the special discursive techniques associated to the translation task.
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Clark, Bruce J., and Marc J. Rogoff. "Economic Feasibility of a Plasma Arc Gasification Plant, City of Marion, Iowa." In 18th Annual North American Waste-to-Energy Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/nawtec18-3502.

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The City of Marion (“City”) and wastenotIowa, Inc. (WNI), along with other interested parties, has been considering the use of a plasma are gasification plant (“Plant”) as a technology that could reduce their future dependency on landfill disposal. As currently envisioned, the Plant would serve Linn County, including the City and the University of Iowa (“UI”) Oakdale research campus, located in Johnson County. In the next step of their evaluations, the City along with the Iowa Department of Natural Resources (DNR) has commissioned SCS Engineers (SCS) to perform a formal economic feasibility study of the Plant. The feasibility study included: •Assessing potential for other waste material other than municipal solid waste in the region as supplemental plant feedstock. •Assessing potential markets for the plasma plant byproducts. •Determining the feasibility, requirements and costs related to an interconnect with the power utility grid. •Assessing the option that the UI could potentially be the exclusive power customer for the Plant. •Developing a pro-forma model so that various options can be evaluated for the Plant capacity and material and energy output configurations over an assumed initial 20-year contract operating phase, including; –Production of syngas for conversion to electrical power –Production of syngas for direct use and conversion to fuel products –Production of insulation from slag to enhance project revenues. •Determining the potential economic impact of the Plant on the region.
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Knight, Richard, Mitsuru Obana, Christer von Wowern, Athanasios Mitakakis, Erhard Perz, Mohsen Assadi, Bjo¨rn F. Mo¨ller, et al. "GTPOM: Thermo-Economic Optimization of Whole Gas Turbine Plant." In ASME Turbo Expo 2004: Power for Land, Sea, and Air. ASMEDC, 2004. http://dx.doi.org/10.1115/gt2004-54200.

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Trends towards distributed power generation and the deregulation of energy markets are increasing the requirement for software tools that optimize power generation plant design and operation. In this context, this paper describes the GTPOM (thermo-economic optimization of whole gas turbine plant) European project, funded in part through the European Commission’s 5th Framework Programme, focusing on the development and demonstration of an original software tool for the thermo-economic analysis and optimization of conventional and advanced energy systems based on gas turbine plant. PSEconomy, the software tool developed during the GTPOM project, provides a thermo-economic optimization capability for advanced and more-conventional energy systems, enabling the complex trade-offs between system performance and installed costs to be determined for different operational duties and market scenarios. Furthermore, the code is capable of determining the potential benefits of innovative cycles or layout modifications to existing plants compared with current plant configurations. The economic assessment is performed through a complete through-life cycle cost analysis, which includes the total capital cost of the plant, the cost of fuel, O&M costs and the expected revenues from the sale of power and heat. The optimization process, carried out with a GA-based algorithm, is able to pursue different objective functions as specified by the User. These include system efficiency, through-life cost of electricity and through-life internal rate of return. Three case studies demonstrating the capabilities of the new tool are presented in this paper, covering a conventional combined cycle system, a biomass plant and a CO2 sequestration gas turbine cycle. The software code is now commercially available and is expected to provide significant advantages in the near and long-term development of energy cycles.
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Abu Bakar, Azlan, I. Wayan Eka Putra, M. Fauzi Badaruddin, and M. Nazmi M. Ali. "Successful Reinforced Thermoplastic Pipe RTP Insertion for Offshore Application." In International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21322-ms.

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Abstract Reinforced Thermoplastic Pipe (RTP) design has been improved to meet the very specific requirement of handling corrosive fluids such as crude oil and sour gas up to certain pressure. RTP might have been widely used for onshore application. However, its application as offshore pipeline is not common compared to carbon steel or flexible steel pipeline due to some limitations. PETRONAS Carigali Sdn. Bhd (PCSB) has undertook a pipeline replacement project at offshore Peninsular Malaysia to reverse flow 17km of existing 12" carbon steel pipeline with 3" Reinforced Thermoplastic Pipe (RTP) pipeline from Platform-A to Platform-B for crude and condensate services. This technology was the first being implemented by PETRONAS and in Asia Pacific region for offshore application. RTP pipeline was installed from the Shut Down Valve (SDV) of Platform A to SDV of Platform B by insertion methodology into existing 12" carbon steel pipeline. Special inline connectors were used to connect different sections of RTP pipeline, which came in several reels. Specific inspection to be performed at the connection considering the swaging method used and its effect. RTP hang-off and end termination was conducted upon completion of RTP insertion. Specific RTP pre-commissioning and hydrotest procedure was developed and executed with certain acceptance criteria. The pipeline was then commissioned smoothly indicating the successful completion of the project. It has proven that RTP pipeline insertion for offshore application was technically feasible for a long pipeline. This technology of offshore RTP pipeline provides alternative to the conventional carbon steel pipeline with the advantages of anti-corrosion, high flexibility and low total lifecycle cost. The aim of this paper is to highlight the analysis and methodology for RTP Pipeline Insertion for offshore application as well as the technical challenges during offshore execution.
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Sidhu, Satpreet S., Asad Asghar, and William D. E. Allan. "Performance Evaluation of Leading Edge Tubercles Applied to the Blades in a 2-D Compressor Cascade." In ASME Turbo Expo 2021: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/gt2021-58798.

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Abstract In the present paper, the performance of compressor blades modified with leading edge tubercles was evaluated and compared with that of a baseline profile at a high subsonic Mach number in a 2-D cascade. Specific tubercle geometries were selected based on an extensive literature survey and a Self-Organizing Map analysis. The compressor blade geometry of a popular aero-engine was reverse-engineered using laser-scanning. Baseline and tubercled compressor blades were 3-D printed and tested. Two sinusoidal tubercle shapes based on different amplitudes and wavelengths and one with a power law profile were selected. A 2-D compressor cascade was designed and commissioned to test these blades at high subsonic Mach number in the transonic wind tunnel at Royal Military College of Canada. Surface flow visualizations were performed with oil for observing and locating compressor blade stall for different sets of blades. Flow direction and the total pressure at the cascade exit were measured using a 5-hole, fast-response, traversing probe. Compressor blade performance was measured and compared with various tubercled blades at various angles of incidence, while maintaining periodicity at the inlet and exit planes. Total pressure loss coefficients were calculated for all 4 blades and compared for 6 positive angle of incidence. Power series tubercled profile resulted in slight improvements in the loss coefficient at 0° incidence and none of tubercled geometry compromized performance at the design point. The baseline blade stalled at 8° and tubercles were capable of delaying stall at this condition. Power series profile outperformed the baseline at all angle of incidence (AOI) with significant improvements at 8° AOI. Power series tubercled profiles performed better than other tubercled geometries at almost all AOI except 10° where sinusoidal tubercled profiles performed better. The presence of smaller valley and broader peaks is attributed with the performance improvement, supported by the flow visualization results.
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Hughes, K. D. "The Role of Ozone in Marine Environmental Protection." In SNAME Maritime Convention. SNAME, 2014. http://dx.doi.org/10.5957/smc-2014-oc1.

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Ozone has an important but as yet largely unfulfilled role to play in reducing damage to marine ecosystems, as well as, improving the onboard environment and living conditions for all shipboard personnel. Ozone can provide pure and safe potable water that is critical to vessel safety as pure water has an immediate impact on the health and morale of both crew and passengers. Ozone can also be the central player to eliminate chlorine in the disinfection of sewage in a new type of MSD that recycles the water for reuse in toilets. Controlling the spread of non-indigenous, invasive species transported in ballast water is another beneficial and valuable application of ozone The in situ purification of potable water in the holding tanks is in use 24/7 aboard four US Navy-owned ships, Research Vessels Knorr, Atlantis, Roger Revelle, and Melville and one NSF-owned ship, R/V Oceanus. Woods Hole Oceanographic Institution was the first to opt for an ozone-based Water Quality Assurance system to treat water stored in the ship’s fresh water holding tanks in 1996andwith immediate success of the first installation the rest followed soon thereafter. The most recent installations of the Chem-Free WQA (Water Quality Assurance) system aboard new US Navy vessels are AGOR 27, R/V Neil Armstrong, commissioned in April 2014, and AGOR28 R/V Sally Ride. Ozone is also being used on board yachts from 31 ft. to over 300 ft., both power and sail, for indoor air quality and odor control, as well as odor control in the headspace of black and gray water holding tanks and simultaneous treatment of potable water. The marine environment, be it fresh, brackish, or salt, is exceptionally delicate. Environmental changes wrought by the activities of human activities worldwide are happening far too rapidly for marine species to evolve strategies that are necessary to successfully deal with them. Maintaining the health and viability of the marine ecosystem is absolutely essential to protect all aquatic life forms, as well as, humanity itself and preserve them for posterity. This paper will details several uniquely different applications in which ozone can best be used to the benefit of the marine environment on both outside and inside a vessel’s hull.
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Jenkins, Jon, Tony Gaffka, and Steve Withers. "Transactive-20 Container for Transporting Large Volumes of Intermediate Level Waste." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4751.

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AEA Technology has commissioned the Transactive-20 container to transport large quantities of intermediate level waste (ILW). The container was designed and built by RWE NUKEM and has the appearance of a standard ISO freight container approximately 6m long × 2.4m wide × 2.6m high (20’ × 8’ × 8’ 6”). Inside it is a tubular stainless steel pressure vessel, 5.5m long × 1.9m diameter, that enables great flexibility in the payload type, for example: • up to thirty standard 227 litre (55 US gallon) drums of contact-handled ILW (CHILW); • up to five 500 litre drums of CHILW; • multiple packages of remote-handled ILW (RHILW). A variety of other desings of internal furniture can be developed to accommodate inner containers to meet specific customer requirements such as pallets of bulk items, glovebox waste or drums of radioactive liquid. The maximum gross payload is 6.5 tonnes, which is equivalent in practice to about 4 tonnes of CHILW. The maximum laden weight is 26 tonnes. The package is approved to IAEA Type B (U) F standards for transporting up to 3kg of fissile material. This paper describes the design and operation of Transactive-20 and our experience of transporting plutonium-contaminated material (PCM) between UKAEA’s Winfrith and Harwell sites. The loading system enables the container to remain on the transport vehicle during the whole of the load/transport/unload/transport cycle between the sites and therefore minimises turnaround time. For the operation described here, UKAEA lifts six standard 227litre drums into a circular aluminium container, known as a ‘carousel’, which is then closed and turned automatically through 90° for loading into Transactive’s inner vessel. Five such carousels are loaded in this way and locked firmly in place, before bolting on the lid and leak testing the vessel. A hydraulically-driven outer door is then closed and fastened to make the package ready for transport. Unloading is a straightforward reverse sequence of the loading operation. This paper describes in detail the design of the Transactive-20 and our operational experience with PCM and other fissile CHILW outlined above. It also outlines our plans to use the container for remote-handled ILW (RHILW). For example, a carousel has been constructed to move spent 60Co or 137Cs sources from medical, educational or industrial irradiators to a centralised long-term storage facility.
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Depolt, Thomas, Edwin Gobrecht, and Gu¨nter Musch. "Peterhead Power Station: Parallel Repowering Innovative Steam Turbine Enhancement." In 2002 International Joint Power Generation Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ijpgc2002-26016.

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In the year 2000 one of Europe’s most flexible power stations was commissioned by the authors’ company. The existing fossil fired power station was modified by a “Parallel Repowering”. With that concept three gas turbines (GT) in combination with three heat recovery steam generators (HRSG) were tied-in additionally to the fired boiler. This concept is compelling especially for large steam power plants and offers more flexibility than “Full Repowering” in matching GTs with the existing steam turbine (ST). The key to maintaining reliability of the repowered unit is the ST modernisation. Plant operability enhancements provide the flexibility of the fired boiler and ST for load following and peaking purposes. The authors’ company was responsible for the complete conversion of the fossil fired power station into a modern combined cycle unit. This comprises the tie-in of new steam pipes, bypass stations and the upgrade of the steam turbine auxiliaries as well as the implementation of a new automation system parallel to the existing one. The “Parallel Repowering” offers a maximum of operation variations: •Conventional (Rakine cycle) mode. •Open cycle mode (only GT). •Combined cycle mode. •Hybrid mode. The non-OEM steam turbine needed to be modified for the combined cycle operation with GTs. The condenser load had to be kept as low as possible because of the existing condenser design. Auxiliary systems like the gland steam system and the drain system had to be modified for all different operating modes. Special design features, like the IP rotor cooling system and the flange heating system, had to be extended to operate under all circumstances. One essential difference to the existing operational mode is the necessity of a steam bypass operation. Existing cold reheat (CRH) piping is of carbon steel, so the ST needs to be started with an isolated HP cylinder. The following modifications for the HP turbine were necessary: •For the isolated HP cylinder operation non-return valves (NRV) were built into the CRH line at the HP turbine exhaust. •The HP cylinder will be automatically isolated by closure of the HP valves and the non-return valves in the CRH line, and the simultaneous opening of the HP vent line. •As no instrumentation was available for a reliable monitoring of the isolated operation, a controlled reverse flow from the CRH to the HP vent line was established. •The HP cylinder evacuation is controlled by a dedicated control logic.
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"The Impact of Contribution in Aid of Construction on Utility Dilapidated Infrastructure: Evidence from the State of Florida [Abstract]." In InSITE 2019: Informing Science + IT Education Conferences: Jerusalem. Informing Science Institute, 2019. http://dx.doi.org/10.28945/4371.

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Aim/Purpose: The study examines the current credit treatment of Contribution in Aid of Construction (CIAC) on investor own utilities (IOU) and its impacts on the current state of utility infrastructure in the state of Florida Background: The Congressional Budget Office describes a synergist contributing to the present aged utility infrastructure is the cost of replacement within the water industry. The state of Florida treats Contribution in Aid of Construction (CIAC) as a liability with a credit expense balance. The ratemaking process does not include CIAC Methodology: The study used the latent change/growth structural equation model with an observed sample of 80 selected utilities. The selected utilities generated 700 observations from the financial statements. We identified and build ratios from the NRRI and Acheampong et al. utility viability model and used VIF to address multicollinearity issues and linked test to specify the inclusion of the ratios. Ten ratios were used as the explanatory variables to current total assets of IOUs. Contribution: The results may urge regulators to consider the current treatment of CIAC. Findings: The study suggests a debit treatment of the CIAC amortization expenses and the recovered amount kept in a reserved account to replace the utility infra-structure, a trend analysis comparing the credit treatment and the debit treat-ment to determine the impact of CIAC on the current credit treatment. Recommendations for Practitioners: The study complements the work completed by the study committee form by Florida House Bill No. 1389-2012, one of the findings for the committee was to establish a reserve fund for IOUs. However, they did not identify how to fund the reserve account to use to replace aged infrastructure. The results of the will enhance both practitioners and regulators understanding of the need to either maintain the current treatment of CIAC or make a policy change for CIAC to be treated with a debit balance. Both Regulators and practitioners will connect the relationship between CIAC and the total assets of utilities and find alternative means to enhance or improve the aged infrastructure within the water and wastewater industry. Recommendation for Researchers: AICPA in 2017 attempted to research into the treatment of CIAC among power and utility entities but focused on revenue recognition (FASB 606), and concluded FASB pronouncement does not address the treatment of CAIC; the study will be the first in-depth inquiry into the recognition of the of CIAC on improving the total assets of water and wastewater utilities. The study will further generate academic discussion on the inconsistent application by various states across the US on the applicability of CIAC. Should regulators or the NRRI pursue a debit or credit treatment consistently across the US and should FASB enact a pronouncement enhancing the principle-based of the method of CIAC Future Research: The study focused on the alternative treatment of CIAC and its relationship with improving total assets of aged infrastructure among water and wastewater utility. The Regulation of the water and wastewater utilities are state-specific, and the various commissions differ in several policies for the industry. The treatment of CIAC as a debit balance study is an opening-door for further research into the donated capital treatment among the various states. We recommend a study comparing states treating CIAC as a debit balance to states treating it as a credit balance and its impact on utility viability and also plant asset improvement
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