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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.
QUESTION 1 Discuss the functions of the following- (a) The Workfare Programme (b) The Advisory Council for Occupational Safety and Health (c) Health and Safety Officer
Liability of auditors: It would cover any act of negligence - any actionable wrong by an officer of a company which did not involve any misapplication of the assets of the com
Question : In July 2007 Amin sent a brochure of a hotel he was running and managing to Sam, a travel agent and included the following statement: "The hotel provides a range of
Question: (i) Define the term "conflict", "grievance" and "dispute" (ii) What are the key elements of a conflict? (iii) Describe the transformation process of a
Proceedings for Compulsory Liquidation: When the petition is presented to the court a copy is delivered to the company in case it objects, and it is advertised so that other
Perpetual Succession: According to the Concise Oxford Dictionary, "perpetual" means, inter alia, "applicable, valid, for ever or for indefinite time " wh
STATUTORY INTERPRETATION: Conversely the precise connotation of a law written in an Act may cause a legal dispute. So this is so because, even though the law is written and c
Need for research Design: a. It facilities the smooth sailing of the various research operations thereby making research as efficient as possible yielding maximal inf
Explain the term - Legislature - Legislature Trade off These interactions can be found in the literature of public choice and political science, and concerns to the coalition f
Requisites in Form - Negotiable Instruments To satisfy to the statutory definition the document alleged such to be a bill of exchange must be: like (a) Unconditional. Example
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