Cara S Land

Land and Buildings Transaction Tax is the only comprehensive and clear guide to the new Land and Buildings Transaction Tax in Scotland. Land and Buildings Transaction Tax ('LBTT') is a tax devolved to Scotland under the Scotland Act 2012 which, whilst based on Stamp Duty Land Tax ('SDLT'), is different in a number of areas. These differences are explored throughout the text. This text provides practising solicitors and accountants in Scotland with essential and practical guidance on this new tax. The title provides comprehensive guidance on the general rules of LBTT including the transitional provisions and outlines the principal differences between LBTT and SDLT. This authoritative text also includes: Background to the introduction of LBTT; Detailed coverage of many of the exemptions and reliefs from LBTT; Comprehensive consideration of the rules regarding commercial leases; The practicalities of LBTT compliance and administration Special rules for partnerships and trusts; Anti-avoidance rules; Numerous worked examples. Land and Buildings Transaction Tax is essential reading for lawyers, accountants, and other professionals dealing with transactions involving commercial and residential properties in Scotland, as well as academics wishing to observe the first stage in the development of devolved Scottish taxes.

This new directory is the first to present a database of significant companies, throughout Europe, which provide equipment or services for the identification, assessment, and remediation of contaminated land. Such land is now recognised in Europe as suffering major planning and economic blight. Which are the companies that are able to offer effective technology for the remedidation of contaminated land? Which manufacturers have products suitable for the cleanup of cerain particularly hazardous contaminants? The directory presents detailed information on the contaminated land remediation industry in Europe, with typical data for companies including: Name of organisation; Address; Telephone, telex, fax; Senior management contact names; Number of employees; Number of branches; 7. Sales value; 8. Parent company; 9. Holding company. 10. Year of foundation; Subsidiaries; Membership of national and trade associations; Quality standards attained; Main business activities; Description of activities; Zones of contamination dealt with; Basic types of contaminant products; Forms of contaminant handled; Treatment: handling and disposal facilities provided; Contaminated site management: types of contaminant and treatment methods used; Products: equipment, plant and materials; Services; Client sector. Shorter entries covering some companies include less detailed information. It is extensively indexed.

Life-Cycle Assessment of Biorefineries, the sixth and last book in the series on biomass-biorefineries discusses the unprecedented growth and development in the emerging concept of a global bio-based economy in which biomass-based biorefineries have attained center stage for the production of fuels and chemicals. It is envisaged that by 2020 a majority of chemicals currently being produced through a chemical route will be produced via a bio-based route. Agro-industrial residues, municipal solid wastes, and forestry wastes have been considered as the most significant feedstocks for such bio-refineries. However, for the techno-economic success of such biorefineries, it is of prime and utmost importance to understand their lifecycle assessment for various aspects. Provides state-of-art information on the basics and fundamental principles of LCA for biorefineries Contains key features for the education and understanding of integrated biorefineries Presents models that are used to cope with land-use changes and their effects on biorefineries Includes relevant case studies that illustrate main points

Dimensions: 25x16x4.4 cm. Region: Tamil Nadu, India

The federal government owns 655 million acres (29%) of the nearly 2.3 billion acres of land in the United States. Four agencies administer 628 million acres (96%) of this land: the Forest Service in the Department of Agriculture, The Bureau of Land Management, Fish and Wildlife Service, and National Park Service, all in the Department of the Interior. The majority of these lands are in the West. They generate revenues for the US Treasury, some of which are shared with states and localities. These agencies receive funding from annual appropriations laws, and from trust funds and special accounts (including the Land and Water Conservation Fund). The lands administered by the four agencies are managed for a variety of purposes, primarily related to conservation, preservation, and development of natural resources. Yet, each of these agencies has distinct responsibilities for the lands and resource it administers. This new book provides an overview of how federal lands and resources are managed, the agencies that manage the lands, the authorities under which these lands are managed, and some of the issues associated with federal land management. The book is divided into nine chapters. In the conclusion of the book, is an appendix of acronyms used in the text, and another defining selected terms used in the report.