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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.
What is vicarious liability? Liability of the employer and employee: An employer may be liable like a result of a negligent action executed through the employee. It is term
Discuss the Role of agend setting in policy process In policy process, agenda setting plays a vital role. It helps determine what policies are chosen. When there are many compe
State about the Stages in the policy process Stages in the policy process are generally conceptualized within a broader environment governed by constitutional rules, political
Explain United Nations Commission on India and Pakistan One such resolution dated 20th January 1948 created United Nations Commission on India and Pakistan (UNCIP), which was
Bazil decided to celebrate a promotion he had received at work that week by having a few alcoholic drinks on the weekend. After a few hours spent in the local pub, Bazil decided he
Bills: Further an Act of Parliament begins as a Bill that is the draft of law that Parliament intends to make. In section 46(1) of the constitution states like "the legislati
Third Reading: Now next is offers in Order 112(1) which is on the adoption of a report on a Bill the Third Reading may regarding leave of Mr. Speaker be taken forthwith and wh
Rules for Partnership - Partnership Law Joint tenancy, as such tenancy in common then joint property or common property and may part ownership does not of itself produce a
Conrad put an advertisement in a newspaper on 19 November offering to sell his motor boat for $35,000. On 21 November, Joe rang Conrad and said he was prepared to pay $30,000 for t
Right to prior repayment: Therefore this was not variation of class rights since the existing preference shareholders had the same number of shares (and votes at a class meeti
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