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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 legislative framework governing employment law in Mauritius. QUESTION 2 Pam works as a technician at Continent Ltd. During the few past weeks, Pa
Equity: Moreover the word "equity" ordinarily means "fairness" or "justice". In fact as a source of England law there the phrase "doctrines of equity" denotes the body of Eng
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Define the committee stage as parliamentary procedures. Committee Stage: Now the Bill is discussed and amended in detail through a committee made up of representatives in
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Explain the Universal Declaration of Human Rights 1948 The Universal Declaration of Human Rights 1948 (UDHR) is the nucleus of all Human Rights legal instruments from which oth
For the transactions provided below for the Braves Corporation during 2011, complete the following steps of the accounting cycle (round all answers and journal entries to the neare
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