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PREFERENTIAL DEBTS:
These unsecured debts which rank ahead of a floating charge and non-preferential debts are:(a) one year's taxes, i.e. corporation tax, PAYE income tax deducted, rates, VAT unpaid at the "relevant date". The relevant date is defined as:i. the date of the order for compulsory liquidation (or any earlier order for appointment of a provisional liquidator); orii. the date of passing the resolution to wind up voluntarily.If more than one year's tax is outstanding the Income Tax Department may select whichever year yields the largest amount of corporation tax; in other cases it is the latest year's tax which is a preferential debt;(b) wages and salary of an employee, i.e. clerk, servant, workman or labourer (including commission or piece work payments) of the four months up to the relevant date limited to a maximum of four thousand shillings owed to each individual employee, accrued holiday pay and employer's National Social Security Fund (NSSF) contributions. A director is not an employee in respect of a claim for unpaid fees - but he may be in respect of salary if he has a contract of service.
Eagle Sales Company owns a warehouse, subject to a mortgage obtained from First National Bank. Separately, Eagle and First National obtain insurance policies from Good Hands Insura
Question: Joe is the regional manager of a multinational company operating in your country. This business manufactures toys for children and sells them in several other countri
Civil Law: Further civil law is affected with violations of private rights in their corporate or individual capacity egg breach of contract, negligence, defamation, nuisance,
Some of the hallmark events in the evolution of nuclear law are: a. 1945 - The United States tested its first nuclear bomb. b. 1945 - Hiroshima and Nagasaki were attacke
Question 1: a. Distinguish between Economic Development and economic growth. b. "Despite all their diversity, less developed countries are linked by a range of common problems"
Promotion: A company comes into existence from the moment of its registration by the registrar of companies. However, the registration is preceded by what is called "promotio
Jack has operated a house building business as a sole trader for a number of years. Now, his accountant has recommended that he should consider registering as a company in order to
Removal of Directors: By s.185(1) a company may by ordinary resolution remove a director before the expiration of his period of office, but notwithstanding anything in the art
Question 1: (a) Explain what is meant by Subsidiary Legislation and the reasons for using such a law. (b) Describe the ways in which Subsidiary Legislation is controlled.
Goods - Sales of Goods Even if "goods" like in common parlance has like the Act has given the word such technical meaning. Whether it provides like; "goods" consist of "all chat
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