Saturday, December 28, 2019

The Effects Of Drug Abuse On Children - 752 Words

Drug abuse in children is an epidemic in America. A report done in 2013, showed that 8.8% of children, ages 12 to 17 were illicit drug abusers. (Administration, 2013) In the article, Number of Siblings and Intellectual Development, The Resource Dilution Explanation, Douglas B. Downey, explains the lasting effects limited resources retain on a child. Downey, claims as the number of siblings in a family increases, parental resources begin to lessen. In my next article, Childhood socio-economic status, school failure and drug abuse: a Swedish national cohort study, Karl Gauffin, Bo Vinnerljung, Mats Fridell, Morten Hesse, Anders Hjern report that children coming from families with low socio- economic status are more likely to abuse drugs. Also, they prove that children that experience failure in school are also more likely to abuse drugs. In this paper, I will examine the role education plays on children that abuse drugs, then discuss how socio economic status is a predictor of drug abu se in children, and I will conclude that larger families are more likely to have a child fall victim to drug abuse. Presently, Larger families are more likely to have a child fall victim to drug abuse, because as the number of children increases in a family resources become more scarce, resulting in poor education and a lower socioeconomic status. Children that have experienced failure or lack of education are more likely to abuse drugs, than educated children. In one study, (Downey, 2001), itShow MoreRelatedThe Effects Of Drug Abuse On Children1713 Words   |  7 PagesSection A: According to the National Institute on Drug Abuse (NIH), inhalants are not classified on the drug schedule due to the difficulty of regulating the numerous products that can be inhaled or ingested (National Institute on Drug Abuse, date accessed 9/8/16). Most of the drugs that are being inhaled are aerosols, solvents, and gases that are found in many household products (National Institute on Drug Abuse, date accessed 9/8/16). There is a classification system used when talking about inhalantsRead MoreEssay on Effects of Parental Drug Abuse on Children1750 Words   |  7 PagesHeather Swenson Mandy Jesser English Composition I 1 May 2013 Effects of Parental Drug Abuse on Their Children As soon as birth, children are exposed to new things; new life experiences that will develop the path of which direction their life will take. Adolescence is the most important time in a child’s life because it is where they learn appropriate behavior from their family and the outside world. Some children are able to use these experiences to differentiate at an early age what isRead MoreVictimless Crime1282 Words   |  6 Pagesillegal act that is felt to have no direct or identifiable victim. Drug possession and usage is considered to be a type of victimless crime. Libertarianism says the government is set up to offer protection for each of us against the initiation of force by others. They say this gives us the â€Å"moral space† in which to live our own lives in our own chosen way-even if that means choosing to use drugs. A person under the influence of illegal drugs is known to cause damage to themselves, other people or propertyRead MoreEffects Of Parental Addict ion On Children1457 Words   |  6 Pages THE EFFECTS PARENTAL ADDICTIONS HAVE ON CHILDREN Alexis Holcomb The cost of alcohol and substance abuse in the United States reaches heights of four hundred eighty four billion dollars per year (â€Å"Magnitude†). That’s about seven hundred eighty times the amount it cost to diagnose and treat sexually transmitted diseases in the year 2000 (Chesson). The sole purpose of this is not to persuade you one way or the other on this topic. Nor is the purpose to apologize for this social issueRead MoreSubstance Use Disorders ( Suds )1720 Words   |  7 Pageshas been accomplished and has determined that children raised by substance using parents are at an increased risk for developing substance use disorders (SUDs) in adulthood as a result of familial dissemination of substance abuse through both the environments in which the children are raised and genetic susceptibility (Merikangas et al., 1998; Merikangas Avenevoli, 2000). Unfortunately, there is an insignificant amount of literature examining the effects that the combined treatment an d recovery ofRead MoreHow Can Kids Best Be Convinced Not For Do Drugs?1115 Words   |  5 PagesTo Do Drugs? Drugs have been a rapidly growing problem for kids and teenagers over the years. Though there is no sure way to prevent the use of them, there are many precautions that can be taken to reduce, or eliminate the chances. The effects of taking drugs is far too dangerous to sit back and ignore. There are things that can be done today to prevent drug abuse among children in the future. The most common way to prevent drug abuse is simply by being educated on the dangers and effects of themRead MorePrevention of Adolescent Drug Addictions1408 Words   |  6 PagesPrevention of Adolescent Drug Addictions Abstract Drug addictions among today’s adolescent is climbing to an all-time high rate. Parents need to become more proactive in the prevention of their children becoming addicted to drugs. However, parents alone cannot handle this overwhelming task, the local schools and the community will need to take action also. Together this is a possible task, team work and consistency will prevail and save adolescents from being drug addicts. Read MoreAdhd and Substance Abuse1392 Words   |  6 PagesADHD and Substance Abuse                                                                                                           Ã‚                    Ã‚                  The Evidence Of Substance Abuse With ADHD                                       The purpose of this paper is to identify the link between ADHD and substance abuse. Substance abuse is a true threat to people who are diagnosed  with psychological disorders. Among the questions of precursors to substance abuse, lies the hypothesis that individuals diagnosed with Attention Deficit HyperactivityRead MoreArgumentative Essay On Drug Abuse1366 Words   |  6 Pagesexplained that drug abuse towards marijuana, Vicodin, amphetamines, cough medicine, and sedatives are a growing problem in teens. Various types of drugs are used by teens for numerous reasons, including recreation, relaxation, relieving pain, or because the teen population has depicted the use of drugs as â€Å"cool†. Drug abuse in teens is a behavior that can cause many consequences to develop in one’s life. Casa Palmera Staff (2009) pointed out that drug abuse in teens can cause severe health effects, emotionalRead MoreDivorce And Th e Divorce Rate Essay1537 Words   |  7 Pages2015). With this rising divorce rate, more children are living between parents, or in single family homes, and many of these children have been exposed to altercations between parents, as well as rough custody battles and divorce settlements. Traumatic experiences like these are highly likely to stick with children of divorce throughout their life, especially if the child is older at the time of the divorce. Compared to children of divorced families, children of non-divorced families are not exposed

Friday, December 20, 2019

India of my Dreams by Mahatma Gandhi Essay - 1281 Words

The book INDIA OF MY DREAMS is a collection of passages from writing and speeches of Mahatma Gandhi. In this book author discusses about the various aspect of Indian culture its heritage and about the society at large. The changing socio-economic and political scenario is compared with that of past and various experiences of Gandhi has been discussed in this book. As the author observed that from time immemorial our country is known as KARMBHUMI worldwide not as the BHOGABHUMI . It is essentially the land of duty not the land of enjoyment. The author envisages an India which is free and strong so that for the betterment of world at large, she may offer herself a willing and voluntary sacrifice. The destiny of the nation lies not in the†¦show more content†¦The main goal of his basic education is an all-round drawing out of the best in the child and man- body, mind and spirit. According to him highest development of mind and soul can be possible only when there is a holistic education of individuals, self reliance of both i.e as an individual and also as a society. He was the pioneer in propagating the idea of free and compulsory education in India, cause he felt that the country is plagued by endemic poverty ,so if the education is not free and compulsory, there will be abysmal state of literacy in India. For Gandhi true education is that one which leads to freedom and liberation, as against the common perception of education is its commercialisation in the market. Freedom is necessary for attaining Moksha. As he states further that liberations are of two type- long lasting and short spanned. Liberation of our soul and liberation of character building are long lasting , liberation of a nation is short lived. So for him liberation of individual was more fundamental in nature to that of liberating the nation. He also emphasized that the basic education should focus on the intellectual development of children through the medium of handicraft. His idea was to bring social revolution throughShow MoreRelatedResearch Paper On Mahatma Gandhi792 Words   |  4 Pages Mahatma Gandhi Intro: Mahatma Gandhi was the primary leader of India’s Independence movement, He was the person who thought about India, and gave all the rights that India deserved, when the great britain took over India. Mahatma Gandhi was born on the 2nd of october, 1869, in a village called porbandar, gujarat, India. Mahatma Gandhi had an early life struggle, he had a south african journey, he created a salt march, he did all of this just for India’s Independence. Mahatma Gandhi’s real nameRead Morethe person I admire most1743 Words   |  7 Pagestime is my mother. But, if we talk about the famous person, I can say that, he is Mahatma Gandhi. He was from India. He is known as the â€Å"Father of nation† in India as he played a very important role in gaining the freedom of India. Mahatma Gandhi gave the Indian People not only freedom but also the new thoughts on non-violence and sustainable living. There are some qualities about him like trust, non-violence, legacy, etc. These qualities are the ones that inspired me. He said that â€Å"If my faithRead MoreEssay on The Nightmare1084 Words   |  5 Pages Dreams are often visions of the conscience that hold the most truth. In the novel, Cracking India, by Bapsi Sidhwa, the narrator Lenny, has a reoccurring nightmare that contains much truth about the state of India. In Lenny’s nightmare, Children lie in a warehouse. Mother and Ayah move about solicitously. The atmosphere is businesslike and relaxed. Godmother sits by my bed smiling indulgently as men in uniforms quietly slice off a child’s arm here, a leg there. She strokes my headRead MoreMahatma Gandhi, Martin Luther King, and Nelson Mandela1504 Words   |  7 Pagesï » ¿Mahatma Gandhi, Martin Luther King, and Nelson Mandela Non-violence is a concept that people participate in social and political change without violence. It is a form of social and political change between passive acceptances and armed struggle. Non-violence way to participate in the social and political change is including nonviolent civil disobedience against, acts of civil disobedience or other powerful influence uncooperative antagonistic form; it is similar with pacifism, but it is notRead MoreMahatma Gandhi And The Indian National Congress1264 Words   |  6 PagesMahatma Gandhi is a non-violent protestor who joined a party called the Indian National Congress. Gandhi is known for his famous speeches and how he peacefully protested to gain his freedom and equal rights for all his fellow people in India from the British. Gandhi’s passion for wanting equal rights led everyone to freedom in India in 1947 when Gandhi was 78. In South Asia a person regarded with reverence or loving respect; a holy person or sage. Gandhi was born on October 2nd 1869 in ProbanderRead MoreMahatma Gandhi And Nelson Mandela1447 Words   |  6 PagesIf Mahatma Gandhi never inspired Nelson Mandela to fulfill his vision for human rights, would Nelson Mandela have inspired Barack Obama to continue that legacy? Mahatma Gandhi practiced civil disobedience and lobbied for the rights of Indians in South Africa and India. Nelson Mandela hungered and fought for a South Africa, where all races were equal and unified as nationalists. Barack Obama sought to build a more tolerant United States through his historic presidency, immigration policies, andRead MoreNonviolence Movement : Is It Acceptable For People Throughout The World?1150 Words   |  5 Pagesactivists in the history of the world is Mohandas Gandhi, who made a big contribution to Indian’s freedom. He is one of the famous people that my primary school teacher used to talk about. Mohandas Gandhiwas born on October 2, 1869in a merchant caste family inIndia. He studied law in London andwent to South Africain 1893. He spent 20 years there struggling and fighting against the discrimination(Mahatma Gandhi, 2015).Different from the normal hero image, Gandhi looks so vulnerable. It is kind of hard forRead MoreGandhi Film Review Essay1580 Words   |  7 Pagesdo not know what religion means† (Gandhi, 1957; 504). These words are only a glimpse of Gandhi’s revolutionary sight that changed Western intellectuals. As we continue to remember his blessings, Gandhi will be known as a leader of the successful freedom struggle and a representative of the highest level of thinking in the Hindu religious tradition. Mohandas Gandhi had many accomplishments throughout his 78 years of life. To briefly outline a few, Gandhi successfully accomplished to abjureRead MoreThe Power of the Pen2028 Words   |  9 Pagespen is mightier than the sword. Throughout history many important leaders have demonstrated that the power of writing is stronger than the tyranny of man. These men were often incarcerated for fighting for what they believed in. Heroes like Mahatma Gandhi, Martin Luther King and Nelson Mandela are a few of many who fought injustice or unfair living conditions and made a difference in the lives of their fellow men by speaking out through their writings. Jimmy Santiago Baca is also a man who hasRead MoreMachiavelli and Gandhi Essay858 Words   |  4 PagesAhimsa is a concept that was practiced by political and ideological leader Mohandas Gandhi; a concept that he used to promote the use of non-violent tactics and passive resistance against colonial rule in India. Mohandas Gandhi u sed Ahimsa as the means to an end and therefore, ultimately rejected Machiavellis advice on the qualities a prince must possess to retain his title. Machiavelli advises that the leaders have military experience and, â€Å"In peace time he must train himself more than in times

Thursday, December 12, 2019

Sandy Hook Cause and Effect free essay sample

Twenty young children are dead because of one man’s actions, and the world is wondering why any person would take part in such a disastrous event. His background yields causes for his subsequent riot actions. The causes of violence at Sandy Hook Elementary school were based on one man’s actions and the effects shocked the nation and changed safety measures for enhanced security at schools including Sandy Hook Elementary (Shermer 33). A phenomena such as the Sandy Hook shootings doesn’t occur without an individual being deeply hurt. Often small towns, unlike big cities, show social classifications which divide and label segments of society, particularly in high school. The football players are popular and celebrated while the nerds and band students are not. Adam Lanza was a scrawny 14-year old boy that didn’t have any hope for acceptance. This is where the problem begins (Newman 6). Trying to fit in in any way he could, Adam Lanza went from telling jokes to stealing CD’s. We will write a custom essay sample on Sandy Hook Cause and Effect or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He wanted any kind of acceptance that he could from the peers around him, but his awkwardness drove people away. Finally, the Goths, a group of high school individuals that partake in the study of Gothic Literature, took interest in him when he stole his father’s gun, but they lost interest when Adam wouldn’t bring them more guns. The Goths turned their backs on Adam with everything he tried, until he started talking about shooting people. Adam finally found out what it was like to be acknowledged, and he liked it. He continued to interest the Goth group with talking about the urge to kill, and to keep this popularity he just needed to follow through (Newman 6). Twenty children and six adult staff members were killed in the horrible mass murder at Sandy Hook Elementary. Sadly, precautions such as lockdown drills, school cameras, and secure entries aren’t considered until after deadly events such as Sandy Hook take place. The effect of the shooting at Sandy Hook moved the peers of the school to a new location and a grant was given o the victims of the school to build a new safe location for the students of the school to go to. Sandy Hook and other schools around the country are using this as a wakeup call to improve the security at their schools and do whatever they can to provide a safe environment for the students. (Shermer 33). One man caused the violence at Sandy Hook Elementary School and in result the nation is shocked and scrambling to recover from the event. Sandy Hook has upgraded their security as well as thousands of other schools. Adam Lanza was a distraught man and years of ostracism and alienation has brought him to this sad end. This can be avoided by promoting inclusion in school societies. Schools need to prepare for disastrous events such as a school shooting before they take place, instead of waiting for events such as this to change the way they look at security. Safety drills, armed guards, and surveillance systems all provide protection against these elements and overall prevent death and destruction in our school systems.

Wednesday, December 4, 2019

Taxation Theory Practice Law Assignment †Myassignmenthelp.Com

Question: Discuss About The Taxation Theory Practice Law Assignment? Answer: Introducation Net capital gains and net capital losses are as a result of the capital gain tax legislation. When a tax payer disposes of a capital asset, they usually realise either a capital loss or capital gain. When preparing annual tax returns, the tax payer must report the capital gains and capital losses. The capital gains tax forms part of the tax payers income tax (Austrian Taxation Office, 2017a). Losses arising from the disposal of capital assets cannot be offset by the income tax; this can only be offset by the capital gains. The computations of capital gains or capital losses are done upon the disposal of capital assets such as real estate, share and related investments, collectables and personal use assets. Net capital gains and Net capital losses can be calculated as follows Net Capital Gain = Gains from disposal of Capital Assets during the fiscal year - Losses from the disposal of Capital Assets realised in the current or prior periods - Any allowable discounts When computing capital gains and capital losses there are special rules. For collectables (these are items meant for the comfort and personal use of the taxpayer. Collectables include items such as antiques, jewellery, paintings, and photographs) whose value is less than or equal to $500 upon disposal any capital gains or capital losses are disregarded (Australian Taxation Office, 2017a). accounting losses on collectables can only be offset by capital gains from collectables. Similarly for personal assets (for example electric items, household fittings and furniture, and boats) whose values are less than or equal to $10,000 the capital gains loss or capital gain realised upon disposal are not taken into consideration. The net capital gain and capital loss are computed as follows Total Acquisition Costs of Collectables = $2,000 + $ 3,000 + $ 9,000 = $ 14,000 Total Disposal Value of Collectables = $ 3,000 + $ 1, 000 + $1,000 = $ 5,000 Disposal Costs less Acquisition Costs of Collectables = $ 5,000 - $ 14, 000 = - $ 9,000 Disposal Value Less Acquisition Cost Personal Use Item = $ 11,000 - $ 12,000 = - $ 1,000 Disposal Value Less Acquisition Cost of Shares= $ 20,000 - $ 5,000 = $ 15,000 A net loss of $9,000 is realised on the sale of collectables. The personal use item had a value greater than $ 10,001 therefore the resulting loss of $1,000 is applied to the gain of $ 15,000. The net capital gain is $ 14,000. The loan given by the bank to Brian is what is commonly referred to as a fringe benefit. A fringe benefit is defined as a means of paying for the performance of services by the employer to the employee (Internal Revenue Services, n.d.). The award of the fringe benefit can be extended to non-employees such as independent contractors, the members of the board of directors of the company, future employees, and retired employees. There are different types of fringe benefits including unemployment insurance, life insurance, loans, healthcare insurance, disability payments, retirement schemes, travelling concessions for former employees, free meals, accommodation, recreation allowances (Human Resource Management, 2017). According to the criteria set out by the Australian Taxation Office, the loan provided to Brian is not simply just a loan but a loan fringe benefits because it is given at a rate that is less than the benchmark rate determined by the monetary authorities (the Reserve bank of Australia) [Australian Taxation Office, 2017b]. The benchmark interest rate in Australia as at 1 April 2016 was 5.65%. The taxable value of the loan fringe benefit is computed as the difference between the benchmark interest less the actual interest rate. When computation of the taxable value, the deductible rule provided by the Fringe Benefits Tax Assessment Act of 1986. s.19(1)(b) is taken into consideration. The deductible arises because Brian used 40% of the funds for income generation purposes. Value of Taxable Loan Fringe Benefits = (Value of loan x Benchmark Rate) (Value of loan x Actual interest rate) = (5.65% x $ 1, 000, 000) (1% x $ 1,000, 000) = $ 56,500 - $ 10,000 = $ 46,500 Interest Rate Deductible = 40% (5.65% x $ 1,000, 000) 40% (1% x $ 1,000, 000) = $22, 600 - $ 4,000 =$ 18,600 Taxable Value = $ 46,500 - $ 18, 600 = $ 27,900 Interest Payable at the End of the Loan Period In situations where the employee is allowed to pay the interest on the loan less frequently than every six months, the loan is treated as having been separately loaned at the end of six months (Australian Taxation Office, 2017b). Taxable Value of Loan Fringe Benefit at Interest-Free Rate The taxable value of the debt waiver fringe benefit is the value of the amount that was waived. In the case of Brain this is the amount of the interest waived on the loan. Interest waived = 1% x 3x $ 1,000,000 = $ 30,000 In legal parlance, the term joint tenancy refers to a unique form of property ownership whereby two or more individuals have ownership of the same property (Farlex, n.d.). In the arrangement, the persons who are joint tenants have equal ownership in the given property, and equal right to retain or dispose of the property. The joint tenancy agreement creates the right of survivorship which stipulates that when one tenant dies, the dead tenants rights in the property are transferred to the surviving member. The joint tenancy has four main features namely (i) Each tenant has an undivided interest in the entire property, the share of each tenant is equal with no tenant being able to have a larger share than the others; (ii) The property of the persons in the joint tenancy are fixed for the same period of time; (iii) The joint tenants have only one title; and (iv) the individual joint tenants have similar rights. For the purposes of computing tax obligations, the legislation maintains where two or more persons own a property as joint tenants, then the net loss or gain is divided amongst them in line with their legal interest in the property (Australian Taxation Office, 2017c). Any arrangement by the joint tenants to divide the income and expenses in proportions that are not equal has no effect for tax purposes. Therefore, Jack and Jill will divided the net loss between them in an equal ratio. For the purposes of capital gains tax, the joint tenants are taken to have common equal shares and rights in the property. Therefore, each of the joint tenants has an equal share in the capital gain or capital loss upon disposal of the property (Australian Taxation Office, 2017d). When Jack and Jill sell the property, the capital loss will be shared equally between them. In the case of the Inland Revenue Commissioner v. Duke of Westminster [1935] it was established that the Duke of Westminster executed deed with people in his employment that included his gardener in which he made a covenant to pay the employees a given weekly sum for a period of seven years or during the lives of the parties in the covenant. The amount to be paid was equivalent to the wages that the employees were receiving. Under the tax provisions that prevailed at that time, the arrangement made by the Duke of Westminster enabled him to reduce his tax burden. The issue raised by the Inland Revenue Commissioner (IRC) was that the amount paid under the deed during the period of time when the employees were in the service of the Duke amounted to remunerations for services rendered thus they were not allowable deductibles in the liability for surtax. The IRC maintained that the arrangement by the Duke was meant to avoid the full tax obligations. The court found in favour of the Duke of Westminster stating that the taxpayer has the right to take actions or make provisions to reduce their tax liability in line with the given laws that prevail at the time. This case established the principle of tax avoidance that is every individual is entitled to arrange their affairs so as to reduce their tax liability as long as their actions are in line with the law (Murphy, 2012). Relevance of IRC v. Duke of Westminster [1935] The ruling by the court is attractive for individuals hoping to reduce their tax burden by formulating complex transactions and contracts. However, over the years, the courts have weakened the principles of tax avoidance, limiting the legal methods available to avoid taxes. In their rulings, the courts have established what is known as the Ramsay principle. This principle states that where a transaction does not make sense without the tax benefit, the proper approach is to tax the entire transaction (W T Ramsay Ltd v Inland Revenue Commissioners [1981]). Additionally, subsequent amendments to the tax legislation in Australia have been geared at reducing tax avoidance and increasing the revenue collected. Allowing taxpayers to pay lower rates would essentially lower the governments revenue which would reduce the quality and quantity of services offered to the citizens. The principles established in the IRC v. Duke of Westminster [1935] are relevant in Australia. However, the taxation authorities are taking measures to reduce the degree of applicability. The Australian Taxation Office has established Taxation Ruling 95/6 (TR 95/6). This ruling sets out the degree to which receipts realised from the sale of timber can be treated as assessable income, irrespective of whether or not the taxpayers key business is related to the forestry industry (Australian Taxation Office, 2017e). Section 22 of the ruling indicates that the receipts realised on the disposal of trees owned by the taxpayer irrespective of whether or not the taxpayer is in the forestry business is assessable income in the year in which the sale occurred. The taxable value depends on the market value prevailing on the day of disposal or where there is no sufficient evidence of the market value, the value which the Commissioner deems reasonable (paragraph 36 (8) (a)). Therefore, Bill would be assessed on the sale of timber to the logging company. A royalty is defined as income derived from the use of the taxpayers property (University of Richmond, 2017). The payment of royalties is related to the use of a valuable right. By granting the logging company the right to cut down the tree, the income earned will be considered as a royalty. According to TR 95/6 royalties obtained by the taxpayer by giving the right to fell trees on land owned by the taxpayer are considered assessable income of the taxpayer. References Australian Taxation Office (2017a). Capital gains tax. Available at: https://www.ato.gov.au/General/Capital-gains-tax/ (Accessed 11 September 2017). Australian Taxation Office (2017b). Chapter 8 - Loan and debt waiver fringe benefits. Available at https://www.ato.gov.au/law/view/document?DocID=SAV/FBTGEMP/00009PiT =99991231235958/? page=3#8_3_What_is_a_loan_fringe_benefit_ (Accessed 11 September 2017). Australian Taxation Office (2017c). Co-ownership of rental property. Available at: https://www.ato.gov.au/Forms/Rental-properties-2013-14/?page=5 Australian Taxation Office (2017d). Joint tenants. Available at: https://www.ato.gov.au/individuals/tax-return/2017/in-detail/publications/guide-to-capital-gains-tax-2017/?page=94 (Accessed 11 September 2017). Australian Taxation Office. (2017e). TR 95/6. Income tax: primary production and forestry. Available at https://www.ato.gov.au/law/view/document?docid=txr/tr956/nat/ato/00001 Farlex (n.d.) Joint Tenancy. Available at: https://legal-dictionary.thefreedictionary.com/joint+tenancy (Accessed 11 September 2017). Fringe Benefits Tax Assessment Act of 1986. s.19(1)(b).Sydney: Australian Government Publishing Services. Internal Revenue Services. Fringe Benefits. Available at: https://www.irs.gov/publications/p15b/ar02.html#en_US_2017_publink1000193623 (Accessed 11 September 2017) IRC v. Duke of Westminster [1935] All ER 259 (H.L.) London: HMSO Human Resource Management. (2017). Types of fringe benefits. Citeman, 12 January. Available at: https://www.citeman.com/1359-types-of-fringe-benefits.html. (Accessed 11 September 2017). Murphy, R. (2012). The duke of Westminster is dead: Long live the Duke of Westminster. Tax Research UK, 10 August. Available at: https://www.taxresearch.org.uk/Blog/2012/08/10/the-duke-of-westminster-is-dead-long-live-the-duke-of-westminster/ (Accessible 11 September 2017). W T Ramsay Ltd v Inland Revenue Commissioners [1981] HL 12. London: HMSO