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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 The Occupational, Safety and Health Act 2005 states that Every employer shall, so far as is reasonably practicable, ensure the safety, health and welfare at work of
QUESTION Many governments around the world have sought to address the problems posed by materials on the Internet that are illegal under their offline laws, and those considered
UNWRITTEN SOURCES OF ENGLAND LAW: However common law may be illustrated as that branch of the law of England that was developed through the English courts on the basis of the
As part of this project, expert input was provided by employment law specialists Herbert Geer. Herbert Geer raised the possibility that the FWO could recover amounts lost by indivi
Sources of US Law of Contract However the Law of Contract Act 1961, S. 2(2) provides like, except as may be provided through any written law to the time being in force, hence
Corgi was the breeder of prize-winning pedigree dogs that often sold for very high prices. Reynolds, a wealthy businessman who had recently retired, decided to purchase one of thes
Stakeholders felt the working definition was broadly appropriate. It was also noted that the Treasury definition, used as the working definition, has been endorsed by the ATO. A nu
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 de
Companys capital: An order made by the court may- (a) regulate the conduct of the company's affairs in future, as in Re: H.R. Harmer Ltd;- in which the father (Harmer) was
Question 1: The question of morality of Public Servants has become a public issue nowadays. What according to you are the factors that have contributed to such a situation?
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