Title Frederick Douglass. Identity Is One Of The Most

Title: Frederick Douglass Identity is one of the most powerful things that we have in our blood. We can have royal blood, white blood, black blood or indigenous blood. What does it matter? We all are human beings. The question is why are we still fighting about slavery, racism or discriminating about someone else’s status? Frederick Douglass shows us how white slaveholders perpetuated slavery by keeping their slaves ignorant. He wrote that they believed that blacks were inherently incapable of participating in civil society and thus should be kept as workers for white people. Although reading about Frederick Douglass helped me to understand the conflict we now face, it makes me sick living in this world we have created. â€Å"Slavery was a†¦show more content†¦This is an announcement by Douglas where she denotes his mother. This exhibit an extreme poor character of so called slave holders and owners. People should have the right to live free and make a decent living freely. Personally, I detest the system that many victims have fallen into. One of the most important ways slaves were kept in bondage was not simply the threat of physical brutality; rather, it was through deep and sustained ignorance. Slaves were not allowed to read and write and were thus generally not aware of the events outside of the plantation. They could not communicate with each other well to form a rebellion or conduct escape plans, and could not attain the sense of self-sufficiency and pride that came from being lettered. Literacy brought with it an understanding of the larger world. It opened up before a slave the idea of justice and an understanding of history. Reading the Bible led to a truer comprehension of Christianity. Douglass was able to first engage with abolitionism when he attained literacy. He also became fully aware of the reality of slavery; he wrote [Literacy] had given me a view of my wretc hed condition, without the remedy. It opened my eyes to the horrible pit, but to no ladder upon which to get out. In moments of agony, I envied my fellow-slaves for their stupidity. Ignorance was thus a way forShow MoreRelatedNarrative Of The Life Of Frederick Douglass, An American Slave1251 Words   |  6 PagesJustine Boonstra Frey- Period 1 MAJOR WORKS REVIEW AP Lang Version GENERAL 1. Douglass, Frederick. Narrative of the Life of Frederick Douglass, an American Slave. 1845. New York: Fine, 2003. Print. 2. Autobiography STRUCTURE 1. Point of View: First Person, the narrator Frederick Douglass 2. Relationship of POV to meaning: 3. Plot Structure a. Exposition: Douglass describes that his mother was a black slave, and his father was a white man. Thus, he was born into slavery and was sent off toRead MoreNarrative Of The Life Of Frederick Douglass1255 Words   |  6 PagesFrederick Douglass, throughout Narrative of the Life of Frederick Douglass, uses religion to get many of his points across. In one way, religion plays a huge role in Douglass’ ability to become literate throughout the text. With the Bible and other Christian texts, Douglass is able to further his ability and the ability of others to read. This becomes important because as Douglass points out the slaveholders believe a literate slave is not a good slave. This union of literacy and religion show theRead MoreThe Narrative Of The Life Of Frederick Douglass1790 Words   |  8 PagesThe Narrative Slavery can be viewed as one of the greatest examples of immoral treatment towards African Americans in the United States alone. Most Africans that were either captured, born, or sold in America, lived the life of a typical slave, however Frederick Douglass was the exception. Douglass, was an African American writer, abolitionist, and so much more, but before any of this, he was a slave. Fortunately, his master never treated him unkindly, until he was sent to be with a master thatRead MoreThe Diverse Forms Of Slave Resistance And Rebellion3083 Words   |  13 PagesTitle: The main purpose of this research is to enumerate the diverse forms of slave resistance and rebellion, also with those specific methods of each of it .Slavery society was a unique society existed in the United States of America in the 18th and 19th centuries, a dark period full of exploitation, rudeness and oppression. By analyzing, comparing and concluding both of the efficiency and affluence of various anti-slavery attempts carriedRead MoreProgress, Not Always a Good Thing Essay2178 Words   |  9 PagesOne of the few things that Americans can agree on is progress, it moves us forward, fuels the economy, creates opportunity, and is always I good sign for the future. But not for everyone. There is a dark side to progress, one that is usually swept under the rug in the modern world, but in early America it was much harder to just ignore the exploited paying for the progress they would most likely not enjoy. As a concept progress brought people together in spirit, but in reality stra tified the societyRead MoreHarriet Tubman And The Safety Of The North999 Words   |  4 Pages â€Å"never ran my train off the track and I never lost a passenger (192).† During this entire operation, Harriet Tubman’s identity remained a secret, being referred to by the alias â€Å"Moses†, and was never caught. Throughout these years, Tubman was also able to develop relationships with many other important abolitionist members of the Underground Railroad such as Frederick Douglass, who harbored several slaves in his home in upstate New York and journalist for The Liberator, William Lloyd Garrison. Read More Social and Legal Definitions of Slavery Narrative of the Life of Frederick Douglass, an American Slave3974 Words   |  16 Pagesrose. (Douglass 112, chapt. 10) In Chapter 10 of Frederick Douglass Narrative of the Life of... an American Slave, Douglass describes an important incident in which he forces backward the standard master-slave hierarchy of beating privileges against his temporary master, Mr. Covey. The victory proves for Douglass a remarkable source of renewed yearning for freedom and of self-confidence; as he rose physically, standing up to fight, he rose in spirit. Covey did not have Douglass in the senseRead MoreFrederick Douglass and Benjamin Franklin1483 Words   |  6 Pages Frederick Douglass and Benjamin Franklin American success history recognizes the contributions made by two of its renowned leaders. The two are regarded as heroes despite the obvious differences between them abound. The two figures are regarded with comparable amounts of reverence even though they lived their lives in different ways. Nevertheless, both Benjamin Franklin and Fredrick Douglas gained their status through treading pathway of hard work. This paper, therefore, seeks to discuss the experiencesRead MoreAnalysis Of Sapphire Along The Spectrum Of The Slave Narrative And The Neoslave Narrative2945 Words   |  12 Pagesfemale, black identity. The narrative of Push utilises a number of stylistic devices that make it one of the most intriguing African American novels in recent years. The use of poetry, the Harlem black vernacular, letters, drawings and journal entries all come together to present a highly stylised and more comprehensive understanding of Precious as a character. These devices, as well as other elements of formal design and thematic content in Push offer a refreshing new take on the most traditionalRead MoreHalf Of A Yellow Sun Analysis1907 Words   |  8 PagesConversely, in Chimamanda Ngozi Adichie’s novel Half of a Yellow Sun, the transformative power of language is not realized by a loss of language, identity, and agency, but rather is realized by a gaining of them. However, the respect and wonder that Ovid holds in regards to language and literacy is mirrored in this text by Ugwu. Half of a Yellow Sun opens on Ugwu’s move from a small village in Nigeria to Odenigbo’s house in Nsukka . In the first chapter of the novel, Adichie skillfully includes a

Essay on Human Resource Management - 1814 Words

Human Resource Management The primary function of human resource management is to increase the effectiveness and contribution of employees in the attainment of organizational goals and objectives. There are many areas to the HRM process such as Human Resources Management and being a manager, being an employee and their goals, Human resource planning and recruitment, and selection, performance management, EEO and Affirmative Action, Human resources development, Compensation and benefits, Safety and Health, and Employee and labor relations. Identifying the main issues, identifying current and future pathways is all part of the Human resource management field. Being a human resources manager is no mundane task especially these days in†¦show more content†¦The company I currently work for does not seem to have a performance evaluation process for my position. They may at the end of the year but at this point I am only 6 months into the new job. I have heard that it was a couple years since the last performance review in my old department and they hadn’t had any raise either which is unfortunate but I quickly transitioned out of that office to the one I am currently in. If it is true that my company does not do annual or 6 month performance reviews then this is something that needs to be taken into account as soon as possible. This is a very small company and the two owners actually work in the corporate building alongside all of us regular employees. A step that could be taken to make it a more effective process of actually scheduling them to be done once or twice a year or to make sure there is a template of things the mana ger should be going over with the employee. HR has a big role in the performance evaluation. They are the ones who are supposed to streamline the process and give step by step instructions; they maintain personal files on the employees handle all the forms and know about the different labor laws. The managers will have the meeting then submit the info to HR. Benefit offerings have an impact on the marketplace competitiveness and the ability to keep quality employees. Without the correct benefits for the employee the employer will not be able to obtain and keep a new employee.Show MoreRelatedHuman Resources Management : Human Resource Management1140 Words   |  5 Pagesa business efficiently? Human Resource Management (HRM). Human Resources is the solid foundation that practically oversees the entire organization, whether its managing employees to surveilling the progress of every single department. There are six principle functions that Human Resource take into account: employee r elations, recruitment, compliance, compensation and benefits, training and development, and safety (policies/regulations). Over time Human Resource Management has taken a new role intoRead MoreHuman Resources Management And Human Resource Management2123 Words   |  9 PagesIntroduction The study of human resource management becomes a major topic of the science of management at the beginning of 20th century and keeps attracting researchers’ attention (Merkle, 1980). The new models of human resource management derive from the advance of management theories and the accumulation of practices and experiences. With the development of global economy, the economic situation of each country deeply affects the world and becomes closely connected. In addition, the needs of customersRead MoreHuman Resources Management : Human Resource Management1138 Words   |  5 PagesHuman Resources Management Hilti continues to grasp on success and expand globally, but their path weren’t always well defined. The company began in 1941 and historically they’ve kept to traditional strategies when it came to recognizing human resource requirements. In the early 2000’s, the company established a new set initiatives, aimed at doubling revenue and operating profits. Hilti also recognized that this type of growth would require invigorating ideas to employ human resourcing requirementsRead MoreHuman Resource Management And Human Resources Management941 Words   |  4 PagesHuman Resources Management is one of the most important aspects of any organization, whether it be non-profit, not for profit, or profit. Human Resources Management is what makes it possible for a manager to be able to focus on their work and tasks at hand and not have to deal with lots of unneeded interpersonal activities. They are in charge of correctly evaluating the candidates that the managers will have to work with for the duration of the candidate’s stay. They are responsible for makingRead MoreHuman Resources Management : Human Resource Management835 Words   |  4 PagesHuman Resource Management â€Å"They humanize the brand and help workforce communities thrive† (Who). A human resource management position may be the job for you. Every business and enterprise has a human resource manager, including Starbucks, Disney and even Apple. This job includes planning and coordination, organization, consulting employees and to oversee the work and employees. All the schooling and stress that comes along with this occupation pays off in the end with an enjoyable job. HumanRead MoreHuman Resources Management : Human Resource Management1398 Words   |  6 Pages Human Resource Management Overview Tanya Phillips Dr. Andrea Scott, PhD HSA 320, Strayer University October 31, 2016 Human Resources Management Overview Human resources (HR) is the different kinds of clinical and nonclinical responsibilities for public and individual health involvement. The benefits and performance the system can deliver depends upon the knowledge, skills and motivation of those responsible for providing health services. Human resource managers don’t directlyRead MoreHuman Resources Management : Human Resource Management2534 Words   |  11 PagesIn most cases managers look at human resource management as an expense to a company rather than a source of benefit to the company however, research has proved that human resource management practices can be of greater value. Valuable decisions such as whom to recruit, what package to offer, the training necessary for the new recruits and how to assess employee performance directly affects the employee motivation and as such do affect the ability of the employee to provide products which the consumersRead MoreHuman Resources Management : Human Resource Management95 8 Words   |  4 PagesHuman Resource Management Overview As we all know when it comes to every business and organization that is out there, they all need help from Human Resources to continue to help the company grow. What is human resource management? Well Human Resource Management is the overall process that deals with how Human Resources manages their employees as well as different issues that can come across within the organization. Human Resource Management are in charge of different tasks including recruiting asRead MoreHuman Resources Management : Human Resource Management820 Words   |  4 PagesHuman Resources Management Proper Planning is one of the most important aspects of human resource management. Without proper execution of plans, the particular needs of an organization that are the responsibility of human resources will not be reached, and therefore, will fall short of what is necessary for meeting the goals of an organization (DeCenzo, Robbins Verhulst 2013).There are many facets a human resource manager must be familiar with in order to run an organization. The functions of humanRead MoreHuman Resource Management : Human Resources Management1264 Words   |  6 Pagesand research with my family, I decided to go into human resource management, specifically in a hospital. Many people questioned and often said â€Å"Why human resource management?† My answer, I chose human resource managers because I believe they are a vital part of a hospitals success. They make the plans, they direct the staff and they coordinate how people work together and where they need to be. Throughout this paper , I will describe human resource managers- what they do, what are the requirements

None Provided30 Essay Example For Students

None Provided30 Essay The Second World War engaged the energies of the American people for almost four years and was fought on a scale not even conceived by prewar observers. The war in the Pacific was long and arduous due to the fact the Japanese were never willing to surrender. At the beginning of the war most battles were fought between aircraft carriers and their planes. The most significant of these was the Battle of Midway. This island was barren, but a strategically important outpost guarding the western approaches to the Hawaiian Islands and the United States itself. The Battle of Midway was the turning point of the war in the Pacific. In 1895, Japan embarked on an imperialist policy of expansion when she occupied Formosa. In 1931, Japan invaded Manchuria and in 1937 she attacked China. When Germany overran France and Holland in 1940 placing British, French, and Dutch far eastern colonies at Japans mercy following her attack on Pearl Harbor, Japan advanced in three directions: the Dutch east Indie s and Philippines, into mainland China, and into the Pacific towards Guam. By the spring of 1942, Japan had overrun most of the Southern and Western Pacific and needed to protect the oil and raw materials it had seized. The commander and chief of the Japanese Navy Admiral, Isoraku Yamamoto conceived an intricate plot to ambush and destroy Admiral Chester Nimitzs Pacific fleet at Midway. This small but strategically important island guarded the Western approaches to the Hawaiian Islands and the United States. Yamamotos plan called for a decoy attack on the islands of the Aleutian chain in the Northern Pacific. Then a bombardment of Midway by a powerful carrier strike force was to be followed by an infantry landing. Yamamoto believed this would lure the American Pacific Fleet out into the open where he could destroy it. The Americans however had broken the Japanese code and knew that a major attack on one of the Pacific bases was imminent. Knowing that AF was the code name for the Japanese target, US naval intelligence asked commanders in positions likely to get attacked to report to HQ with some distinguishing problem. Midway complained of a faulty seawater distillation plant and sure enough a little while later a radio message from Japanese intelligence was intercepted reporting that AF had this trouble. Admiral Nimitzs plan was to split his force into two strong carrier groups to surprise the would be supriser. Task Force 16 comprising of the aircraft carriers Hornet and Enterprise escorted by six crusiers and nine destroyers went to sea commanded by Rear Admiral Raymond Sprunce. The carrier Yorktown, which was being repaired from damages it recived in the battle of Coral Sea, would form Task Force 17 with two crusiers and five destroyers under the command of Admiral Frank Fletcher. On June 1,1942 the entire strength of the Japanese combined fleet was at sea. By June 2 the two US task forces were sationed some 250 miles Northeast of Midway(Prange 184). The Japanese had not yet fixed the position of Fletchers and Spruces command because the submarine screen had arrived on patrol late allowing the American ships to slip through. The next day as planned the Japanese attacked the Aluetian Islands of Atta and Kiska(Prange 184). When dawn broke on the fourth of June, Task Forces 16 and 17 were 200 miles northeast of Midway. At 5:30 AM, a U.S. Catalina flying boat spotted the Japanese carriers and raised the alarm at the same time Midway radar picked up approaching enemy fighters(Prange 184). The Japanese first strike of 76 bombers escorted by 36 fighters under the command of Lt. Toicka Tomanaga were closing in on Midway(Morison 104). The Japanese planes were intercepted by 26 American Brewster Buffalos and Grumman Wildcats(Morison 104). The American planes shot down a few bombers but were no match for the Japanese Zeros. The Japanese attack was only a partial success. A second strike was needed to destroy a still operational airfield. Nagumo, suspecting that American warships might be in the area, had his remaining planes armed with armor piercing bombs and torpedos. After he heard Lt. Tomanagas report, he rearmed the planes with incidieray and high explosive bombs for a second raid on Midway. Fifteen minutes later, while his crews were working on switching the armarments, Nagumo heard from one of his scout planes of the precense of US warships in the area(Morison 105). Then at 8:20, he learned of American carriers bringing up the rear of an American force(Morison 105). At 9:30 while the Japanese carrier deck was littered with unarmed and unfueled aircraft, the first of Task Force 16 strike force roared into view 117 aircraft in all(Costello 294). An hour flying time behind them were another 35 planes from Tack Force 17(Costello 294). The format ions from Hornet and Enterprise consisted of low flying Douglas Devastator torpedo bombers with a fighter cover of Grumman Wildcats as well as high flying unprotected Douglas Dauntless bombers(Costello 295). 15 Devastator torpedo bombers from Hornet, unprotected by fighter cover went up against a 50 strong cover of Zeros and contrated anti-aircraft fir and were all shot down(Costello 295). Next, 14 Devestators from Enterprise arrived and 11 were lost(Costello 295). When the Yorktowns 12 Devestators arrived they too attaked, scoring no hits and only two surviving(Costello 296). With the airbattle taking place above him, Naguma launched his remaining 102 planes(Costello 296). Unnoticed by Nagumos sailors, 55 Douglas dive bombers were about to start their run. Two bombs, one 1000 pounds and the other 500 pounds struck the Akagi, Nagumos flag ship. Next, four 1000 pound bombs hit Kiya and later three plowed into Soruyu, seeling the fate of Japans largest carriers and a compliment of aro und 200 aircraft. In little more time than it takes to boil an egg, America had changed the fate of the war in the Pacific. .u6588ceabd027d57afbb5c78fa3cd23ce , .u6588ceabd027d57afbb5c78fa3cd23ce .postImageUrl , .u6588ceabd027d57afbb5c78fa3cd23ce .centered-text-area { min-height: 80px; position: relative; } .u6588ceabd027d57afbb5c78fa3cd23ce , .u6588ceabd027d57afbb5c78fa3cd23ce:hover , .u6588ceabd027d57afbb5c78fa3cd23ce:visited , .u6588ceabd027d57afbb5c78fa3cd23ce:active { border:0!important; } .u6588ceabd027d57afbb5c78fa3cd23ce .clearfix:after { content: ""; display: table; clear: both; } .u6588ceabd027d57afbb5c78fa3cd23ce { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6588ceabd027d57afbb5c78fa3cd23ce:active , .u6588ceabd027d57afbb5c78fa3cd23ce:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6588ceabd027d57afbb5c78fa3cd23ce .centered-text-area { width: 100%; position: relative ; } .u6588ceabd027d57afbb5c78fa3cd23ce .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6588ceabd027d57afbb5c78fa3cd23ce .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6588ceabd027d57afbb5c78fa3cd23ce .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6588ceabd027d57afbb5c78fa3cd23ce:hover .ctaButton { background-color: #34495E!important; } .u6588ceabd027d57afbb5c78fa3cd23ce .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6588ceabd027d57afbb5c78fa3cd23ce .u6588ceabd027d57afbb5c78fa3cd23ce-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6588ceabd027d57afbb5c78fa3cd23ce:after { content: ""; display: block; clear: both; } READ: The Story Of Medusa Ilana Eliran EssayThe American raid was hardly over, when the remaining Japanese carrier Hiryu sent out a counter strike. At 11:00, 15 dive bombers escorted by half a dozen Zeros took off on a direct course for the Yorktown. Only 8 dive bombers managed to get through the American fighter umbrella to the Yorktown and only one got away after the attack but three 500 pound bombs struck the carrier causing boiler room damage. 24 Dauntless dive bombers from Enterprise followed by 16 from Hornet took off to attempt to locate and destroy the last Japanese carrier. The formation found the remaining carrier under an umbrella of six Zeros. The enemy fighters were able to eliminate the first elements of the American attack. But those lagging in the rear hit the Hiryu four times setting it ablaze. As darkness fell on June 4th, Fletcher turned East to avoid an encounter with the remainder of Nagumos force. At 2:15 June 5th, appaled by his lossess, Yamamoto canceled the invasion of Midway and withdrew. This marked the last major offensive of the Japanese Navy in World War II. Bibliography:

UK Taxation System

In 2008-2009 total UK government receipts have been 37.3% of UK GDP. This is as same as approximately  £ 10,900 for every adult or  £ 8,900 per person in the UK. The big sources of revenue for the government are Income Tax, National Insurance contributions and VAT (Stuart and James, 2009).Advertising We will write a custom essay sample on UK Taxation System specifically for you for only $16.05 $11/page Learn More The Tax System Income Tax- The chief forms of taxable income are the earnings which come from employment, businesses, income from self employment, pensions, income from property, bank and building society interest and dividends on shares (Stuart and James, 2009). Income tax performs on the basis of a system of allowances and bands of income. Everyone has a personal allowance that is subtracted from total income for showing taxable income. Taxable income depends upon different tax rates that are supported by the band in which it falls. The in crement in bands and allowances starts in April which is tax year in statutory indexation provisions. This increment is declared at the time of the annual budget. Income tax is mostly deducted through the PAYE system. The UK Income tax system is cumulative where total tax which is payable for a particular financial year is calculated on the basis of the total income of that particular financial year. The cumulative system conveys that there is no end of year adjustment to the tax paid amount. Child tax credit (CTC) does not require any employment status. It is meant for both out of work families and lower paid working parents. Working tax credit (WTC) is advantageous for working adults with and without children (Stuart and James, 2009). National Insurance Contributions: NICs works as tax on earnings. Practically contributions paid and benefits received do not have strong relation with each other for each contributor. For 2008-2009 some contributions are given to the National Health Service and the rest are paid into the National Insurance (NI) Fund (Stuart and James, 2009). Case Law on the UK Taxation System The UK taxation system has a direct connection with the domicile status of an individual, which does have far reaching implications on the financial and regulatory system. The law of domicile and the UK taxation are two separate concepts, but when the law of domicile is applied onto UK taxation, then it brings about a social difference by exposing the the tax burdens of two different individuals with identical incomes from the same sources purely on the grounds of national origin- while one individual pays less tax it is considered a social advantage, while it is unavailable to the other individual (Richard, 2007). HM Revenue and Customs is an active body of law, and involves in an indirect and unintentional way thru the process by determining a person’s domicile status, which is an indication that discrimination has its origins from a public author ity. Those suffering discrimination are those from within the United Kingdom who account for almost 88% of the 60 million resident UK population. The case of illegal discrimination gives rise to two conflicting consequences viz (Richard, 2007). Those who are UK domiciled must be taxed in the same manner as those who are not domiciled in the UK. Non-domiciled individuals must be taxed in a similar manner as those who are domiciled in the UK. In either of the above situations, it is considered unlawful to tax an individual irrespective of one’s national origin, since it opposes the Race Relations Act 1976 (Richard, 2007, Para 6).Advertising Looking for essay on law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Domicile is the most important determinant in the taxation system of United Kingdom, and hence it is important to understand the manner of an individual’s tax treatment on income tax (also known as PAYE), capital gains tax and inheritance tax in the United Kingdom. Taxing an individual depends on three kinds of residential status available with the individual e.g., residence in the UK, ordinary residence in the UK, and domicile (Richard, 2007, Para 9). The case law seeks to explain the concept and application of domicile to the relationship of HMRC with the Taxation system. The case law also seeks to explain the determination of a person’s domicile with respect to either of the two circumstances: on application or on submission of a tax return (Richard, 2007). Extra-Statutory Concessions An Extra-statutory concession is a kind of relaxation for tax payers that decreases tax liability to which they would not be unrestricted according to the strict letter of the law. Most concessions are based on dealing with what are, on the whole, minor or transitory irregularities that is according to legislation. It meets with difficult cases at the margins of the code where it is hard to develop a statut ory remedy (Extra-statutory concessions, 2009, p. 2). The concessions come under a general application but in some specific cases, some special circumstances will be taken under consideration to work on the application of concession. Such kind of case will never be taken into consideration where tax avoidance is being done (Extra-statutory concessions, 2009, p. 2). Concessions applicable to Individuals: Travelling expenses of Directors and Employees who are earning  £ 8500 or more per year (Extra-statutory concessions, 2009, p. 20). If an employee receives an Overseas Retirement Benefits Scheme or an Overseas Provident Fund, income tax will not be charged on those lump sum benefits (Extra-statutory concessions, 2009, p. 21). Double Taxation Relief: Where maintenance payments are done under a United Kingdom court order, the income comes from a United Kingdom source. The credit relief is given where (Extra-statutory concessions, 2009, p. 23):Advertising We will write a custom e ssay sample on UK Taxation System specifically for you for only $16.05 $11/page Learn More The person who was making the payment has left the United Kingdom and become the resident of another country. The payments are made out of the person’s income in the country of his residence and is liable to pay tax there The person is the resident of the United Kingdom and is the payee of the overseas tax (Extra-statutory concessions, 2009, p. 23). Death of Tax Payer before due date for payment of tax- if a tax payer dies before his tax payment due date and his executors cannot pay the duty, the due date will be later of (Extra-statutory concessions, 2009, p. 25): The normal due date Thirty days from grant of administration Statements of Practice It clarifies the Inland Revenues Interpretation of Legislation. It also explains the method with which the Department executes the law in practice. They do not influence a tax payer’s right in which he can a rgue for a different interpretation when it is required to appeal to the General or Special Commissioners. The following Statements of Practice (SPs) has a minor concessionary element (Extra-statutory concessions, 2009, p. 19): SP A34: Relief for interest payments: loans for purchase or inherited properties SPD1: Part disposals of land SP4/79: Life Insurance premium relief on Children’s policies SP10/84: Foreign bank accounts Statute of the UK Taxation system Taxation is the most important and direct source of income for any government. It is the national duty of every citizen and institution to pay their taxes that ensure the development of infrastructure, help lay down welfare policies of the government, etc. Over the years, the system of taxation has undergone many changes in order to simplify and yet tackle the challenges of manipulation in order to maintain a sound fiscal system (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009).Advertising Looking for essay on law? Let's see if we can help you! Get your first paper with 15% OFF Learn More The role and significance enjoyed by banks is unparalleled in its contribution to the taxation system, and therefore set the highest standards of corporate governance (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009). The salient features of the code on UK Taxation system are as follows: It is a matter of concern that in the recent past, flaws and vulnerabilities have been exposed as a result of advances in the field of technology, and hence the London summit of G20 leaders proposed several measures on international banking supervision (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009, Page 6) to empower and enable the governments to quickly work on plugging all possible loopholes in the regulatory system (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009). In the United Kingdom, this form of empowerment is taking place thru the statute or also referred to as ‘The Code of Practice on Taxation for Banks’, and the gove rnment of UK expects its citizens and businesses to comply with the Act in a responsible manner. The proposition of this Act actually brings out its advantages in the following ways (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009): Banks can cut down on their tax liabilities- be it recovery of VAT incurred on transactions, minimizing on income tax and national insurance contributions. Provide financial assistance to customers Having access to a large pool of funds The statute stresses on two themes as a result of government’s facilitating act between large businesses and HMRC. The 2 key benefits are: transparency and superior governance. The statute is the origin thru which large businesses are required to come up with a risk framework on in order to comply and help build a robust financial system in a solid relationship with banks. In addition, the code or the statute also emphasizes on best practices of transparency and compliance (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009). The code is a guideline for the system to be operational and contains 4 sections: a] Overview, b] Governance, c] Tax Planning, d] Relationship between bank and HMRC Apart from the above, the code also discusses in detail about implementation and enforcement of the guidelines as laid down in the statute (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009). Overview, talks about behaviors and best practices for the banking sector, and has outlined the responsibility of banks to implement it. Governance entails the detailed strategy that is expected by the banks to lay down and manage the framework. Tax Planning, is about an underlying methodology to be followed by the banks. Relationship between banks and HMRC is outlined on the features of business communication that emphasizes transparency and constructive approach (HM Revenue Customs A Code of Practice on Taxation for Banks, 2009). Statutory Instruments Practice Stat utory Instruments Practice (Sis) are very common form of subordinate legislation, which is also called secondary or delegated legislation. They are developed by or under powers bestowed by or under statutes on Her Majesty in Council or on a Minister, the National Assembly for Wales. It offers the thorough regulations that put into practice Acts of Parliament. They must be within the range of the facilitating power in the parent Act (Statutory Instruments Practice, 2009, Para 1). Statutory Instruments Practice offers guidelines for preparing statutory instruments. It also guide in parliamentary procedures which are related to them. It works as a guidance for practice, it is not the text book of law (Statutory Instruments Practice, 2009, Para 3). It generally refers to all Statutory Instruments, which are made by the National assembly for Wales. They are subject of different power and parliamentary control (Statutory Instruments Practice, 2009, Para 4). The Statutory Instruments Act 1 946 used the term the Statutory Instruments for the first time. Since 1 January 1948 when this act began, it covers most subordinate legislation made by the central Government. ‘Statutory Instruments’ sometimes refer to earlier instruments called statutory rules and orders. The two categories of documents that are known as Statutory Instruments are specified by Section 1 of the Act of 1946 and to which the Act is applied (Statutory Instrument Practice- 4 edition November 2006, p 5): a) those made in exercise of powers conferred by the Act or by Acts passed after the commencement of the Act (section 1(1)) (Statutory Instrument Practice- 4 edition November 2006, p 5); b) those made after the commencement of the Act but in exercise of powers conferred by Acts passed before that commencement (section 1(2)) (Statutory Instrument Practice- 4 edition November 2006, p 5). Varieties of Statutory Instrument: Statutory Instruments have lots of forms from which the commonest are Or ders in Council, regulations, rules and orders. The adopted form has been advised in the enabling Act (Statutory Instrument Practice- 4 edition November 2006, p 6). Orders in Council: some orders in council are used for mixture purposes. Especially an ordinary statutory instrument which is made by the Minister would be not be suitable. it is in the case of an order that transfers ministerial functions to a Minister to make subordinate legislation (Statutory Instrument Practice- 4 edition November 2006, p 6). Orders of Council: Orders of Council can be associated with the regulation of professions (Statutory Instrument Practice- 4 edition November 2006, p 6). HM Revenue Customs manuals HM Revenue and Customs (HMRC) was founded in 18 April, 2005. It had the merger of Inland Revenue and HM Customs and Excise Departments. It makes sure that accurate tax is paid at accurate time whether it is related to payment of taxes received by the department or to the paid benefits (HM Revenue and Customs, n.d., Para 1). It collects and administers: Direct Taxes: these kinds of taxes include corporation tax, income tax, inheritance tax, capital gain tax etc (HM Revenue and Customs, n.d., Para 2). Indirect Taxes: these kinds of taxes include Insurance Premium Tax, Stamp Duty, Excise Duties, VAT etc (HM Revenue and Customs, n.d., Para 3). European Directives Council Regulation (EC) No. 2157/2001 of 8 October 2001 on the Statute for a European Company (SE) is referred to in this document as the European Company Statute (ECS). The European Company Statute came into effect on 8 October 2004. It established a new kind of corporate entity, the European Company. The ECS directly applies in the United Kingdom. The ECS is concerned with company law provisions for SEs. The implementation of the ECS regulation corresponded with the acceptance of a directive (2001/86/EC) with reference to employee involvement in the administration of SEs. This Directive does not do any changes to UK tax l egislation (Implementation of the European Company statute, 2005, Page 4). European Court of Justice decisions Cross border tax issues have become very important for multi national corporate decision making. Many private sector employees work for very big companies that operate in multiple jurisdictions. That is why cross border tax issues develop frequently. The Treaty Establishing the European Community was signed in 1957. This treaty establishes the international laws and its signatory countries are known as ‘Member States’ and the country which is not a Member State is a ‘Third Country’. The goal of community law is to settle a single market for all nationals, including companies within the community where they can do trading without any restriction of any national boundaries (George, 2007, Page 6). Group Relief: In the Marks and Spencer’s case it is clear that one can have group relief between companies in different countries (George, 2007, Pag e 6). Withholding Taxes and Dividend Taxation: It is related to Denkavit case. It says one cannot be free from dividends from withholding tax in one’s country (George, 2007, Page 6). Thin Cap: It is from Lankhorst-Hohorst. It says that in many situations a certain debt: equity ratio is maintained (George, 2007, Page 7). List of References Adam S and Browne J, 2009. A Survey of the UK Tax System, Institute of Fiscal Studies, Available from: http://www.ifs.org.uk/bns/bn09.pdf . â€Å"A Code of Practice on Taxation for Banks†, 2009. Consultation Document June 29, HM Revenue and Customs, Available from: http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true_pageLabel=pageLibrary_ConsultationDocumentspropertyType=documentcolumns=1id=HMCE_PROD1_029639 . â€Å"Extra-Statutory Concessions†, 2009. Available from: http://www.hmrc.gov.uk/specialist/esc.pdf . Gillham, G, 2007. European Court of Justice Tax Cases 2006: A Review, Tax Planning International: Special Report, February 2007, Available from: http://www.bnai.com/images/special_reports/ECJ0207_contents-sample.pdf . HM Revenue and Customs, Available from: http://www.hmrc.gov.uk/menus/aboutmenu.htm. â€Å"Implementation of the European Company statute†, 2005.Technical Note and Draft Tax Clauses to implement the EU Regulation on the European Company, Available from: http://www.hmrc.gov.uk/drafts/imp-ecs-tech-note.pdf . Murphy R, 2007. National Origin, Equality and the UK’s Domicile Law as it relates to Taxation, Available from: http://www.taxresearch.org.uk/Documents/UKDomicileLaw03-07.pdf . â€Å"Statutory Instruments Practice†, 2009, Office of Public Sector Information, Available from: http://www.opsi.gov.uk/si/statutory-instrument-practice. This essay on UK Taxation System was written and submitted by user Jadon Rhodes to help you with your own studies. 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