scholarly journals National variations in the provision of cardiac services in the United Kingdom: second report of the British Cardiac Society Working Group, 2005

Heart ◽  
2006 ◽  
Vol 92 (7) ◽  
pp. 873-878 ◽  
Author(s):  
N Boon
Keyword(s):  
United Kingdom ◽  
Working Group ◽  
The United Kingdom ◽  
Cardiac Society

scholarly journals From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand

2021 ◽  
Author(s):  
◽  
Mark J. Greening
Keyword(s):  
United Kingdom ◽  
Comparative Analysis ◽  
New Zealand ◽  
Working Group ◽  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
The United Kingdom ◽  
Supply Mechanism ◽  
Production And Distribution

<p>All countries that have adopted Goods and Services Tax (GST) or Value Added Tax (VAT) employ a ‘change-in-use’ mechanism to distinguish consumption from the stages of production and distribution. New Zealand’s former change-in-use rules were unique. Unlike the ‘use’ based apportionment approaches employed in Australia, Canada and the United Kingdom, New Zealand employed an adjustment approach that utilised a ‘principal purpose’ test and deemed supply mechanism. While Canada has also employed an adjustment approach for capital property, the New Zealand rules have operated differently to those in Canada. In response to criticism for being overly complex and confusing, the New Zealand change-in-use rules will adopt a new ‘use’ based apportionment approach, together with a new mechanism to constrain the number of adjustments, from 1 April 2011 for a number of taxpayers. Applying criteria identified by the Tax Working Group the performance of New Zealand’s change-in-use rules are examined, in comparison to those applied in Australia and Canada. In addition, the comparative readability of the change-in-use provisions in all three jurisdictions is examined. The paper concludes that New Zealand should adopt an apportionment approach and that the Goods and Services Tax Act should be rewritten for improved readability.</p>

scholarly journals Medical staffing crisis in psychiatry

1998 ◽  
Vol 22 (4) ◽  
pp. 239-241 ◽  
Author(s):  
Rachel Jenkins ◽  
Jan Scott
Keyword(s):  
Mental Health ◽  
United Kingdom ◽  
National Health Service ◽  
Health Service ◽  
Royal College ◽  
Working Group ◽  
Health Service Executive ◽  
The United Kingdom ◽  
Health Authorities ◽  
The Republic

This article summarises the findings of a National Health Service Executive, Royal College of Psychiatrists', National Association of Health Authorities and Trusts, and Trust Federation working group on medical staffing in mental health, which reported to ministers in summer 1996 and was launched at a conference in November 1996 jointly with the College. Although primarily focused on England and Wales, it is clear that similar problems exist in other parts of the United Kingdom and the Republic of Ireland.

scholarly journals From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand

2021 ◽  
Author(s):  
◽  
Mark J. Greening
Keyword(s):  
United Kingdom ◽  
Comparative Analysis ◽  
New Zealand ◽  
Working Group ◽  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
The United Kingdom ◽  
Supply Mechanism ◽  
Production And Distribution

<p>All countries that have adopted Goods and Services Tax (GST) or Value Added Tax (VAT) employ a ‘change-in-use’ mechanism to distinguish consumption from the stages of production and distribution. New Zealand’s former change-in-use rules were unique. Unlike the ‘use’ based apportionment approaches employed in Australia, Canada and the United Kingdom, New Zealand employed an adjustment approach that utilised a ‘principal purpose’ test and deemed supply mechanism. While Canada has also employed an adjustment approach for capital property, the New Zealand rules have operated differently to those in Canada. In response to criticism for being overly complex and confusing, the New Zealand change-in-use rules will adopt a new ‘use’ based apportionment approach, together with a new mechanism to constrain the number of adjustments, from 1 April 2011 for a number of taxpayers. Applying criteria identified by the Tax Working Group the performance of New Zealand’s change-in-use rules are examined, in comparison to those applied in Australia and Canada. In addition, the comparative readability of the change-in-use provisions in all three jurisdictions is examined. The paper concludes that New Zealand should adopt an apportionment approach and that the Goods and Services Tax Act should be rewritten for improved readability.</p>

THE UK BRIBERY ACT 2010 AND ACCOMPANYING GUIDANCE: BELATED IMPLEMENTATION OF THE OECD ANTI-BRIBERY CONVENTION

2012 ◽  
Vol 61 (2) ◽  
pp. 485-499 ◽  
Author(s):  
Cecily Rose
Keyword(s):  
United Kingdom ◽  
Working Group ◽  
Public Officials ◽  
The United Kingdom ◽  
The Uk

AbstractOn 1 July 2011 the UK Bribery Act 2010 and accompanying guidance finally came into force, marking the end of years of controversy about how and when the United Kingdom would implement the OECD Anti-Bribery Convention. The United Kingdom's very delayed implementation of the Convention provoked an increasingly threatening response from the OECD Working Group on Bribery, and highlighted this body's lack of binding enforcement procedures. By contrast, the OECD's reliance on non-binding guidelines has proved successful in that the UK Guidance draws heavily upon the OECD's guidance on how corporations should prevent the bribery of foreign public officials.

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