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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.
You are a Graduate Legal Officer employed in the Constitutional Policy Unit of the Australian Attorney-General's Department. Until this point, your supervisor, Rodger Dodger, has p
Acceptance - Negotiable Instruments Meaning The word "acceptance" such used in relation to bills of exchange like has a special meaning also. Acceptance of a bill of ex
DUTIES OF AUDITORS: The duties of auditors are explained in the following cases. 1. RE: KINGSTON COTTON MILL CO. (1896)(CHANCERY) For some years before a company was wou
Implied Conditions and Warranties - Sales and Goods Whether section 8 of the Act implies that the next terms in every hire purchase agreement like: a) Right to sell: whethe
Explain the basic criticism of the stages framework The basic criticism of the stages framework is that it, in a formal sense, parallels the cognitive steps of the rational ap
What is the neighbour rule? Duty of care: There is a duty of care by anyone to other where this can be reasonably foreseen which one’s action may injure another (negligen
QUESTION John, an employee, at Mauricia Travel Ltd, wishes to set up a trade union. He has been told that trade unions are very beneficial to employees and if trade unions and
Explain the International law International law is the body which governs State actions and its effective implementation within the States depends on the way in which States tr
Vacation of Office: In addition to vacating office under the aforesaid provisions of Article 88 a person may cease to be a director for various reasons like as;-
RE LONDON AND GENERAL BANK: An auditor represented a confidential report to the directors calling their attention to the insufficiency of the securities in which the
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