Right to silence
Article Abstract:
The age-old 'right to silence' enjoyed by the British has been redefined by the Criminal Justice and Public Act 1994. The law was introduced to enable courts to make a negative interpretation of a client's refusal to disclose information. It covers taxpayers who are undergoing or will undergo an Inland Revenue or Customs & Excise investigation. Sec. 34 covers the client's failure or refusal to mention defense to the investigating officer, Sec. 35 addresses the issue of silence during the trial, while Secs. 36 and 37 deal with the client's failure to explain incriminating circumstances. The changes introduced by the new legislation should be considered by practicing accountants when providing advise to their clients. Clients must be cautioned that they can choose to remain silent, but this silence may be used against them.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1995
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Insolvency practice
Article Abstract:
Changes in British insolvency practice are outlined, as codified in the Insolvency Acts of 1985 and 1986. The Institute of Chartered Accountants in England and Wales here provides guidance for insolvency practitioners. Specific areas addressed include: obtaining insolvency work, professional independence in accepting insolvency appointments, appointments as supervisor of voluntary arrangements, appointments as liquidators, continuing professional relationships, conversion of members' voluntary 'winding up' into creditors' voluntary winding up, and insolvent liquidation.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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How to save on NIC
Article Abstract:
Many British employers seek to reduce the costs of their National Insurance contributions (NIC) without losing their benefits entitlement. Techniques employed to hold down costs include job sharing and making greater use of self-employed workers. Perhaps the easiest way to accomplish cost cuts is to establish an employee trust. Companies may, in certain circumstances, establish trusts that are exempt from the NIC, because the sums paid to the trustees or employees are considered to be voluntary payments.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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