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Hem Courts Tribunals service was created on 1 April. It aims to ensure that All the different needs of citizens can get a fair treatment . It deal with about 800000 tribunal cases every year. One person has received her notice of tax due from inspector of tax and her tax capability has been admitted. I'm a tax adviser, if tappets, t can ask to me about the Adverse consequences, The non-tax payer must make her appeal to HUMOR in writing. The tax payer can use the appeal form( should contain the design letter) or appeal by letter. After sending appeal to HUMOR,she can ask foot delay the payment ate. Because the rise of the BRB(bank balance rate) make her LORD increase,and she can appeal for the overcharge part. She also need to explain the ambiguity,bound and amount of tax evasion and tax avoidance. HUMOR has two methods to calculate interest,one is calculate by date,from appeal submitted date to the normal filling date. The other is calculate by the unpaid amount. To avoid interest pe nalties,it should pay attention to that payment of tax should made by the due date,interest is payable on overpayment's of tax.By paying the amount in full,taxpayer can avoid interest penalties. Once she success,she can get the overpayment back. The interest on the overpayment will also return. By this way ,HUMOR show their sincerity apologize,to show their principle of equality and humanity. Most appeals are settled by agreement with HUMOR, This can improve the efficiency of handling cases. The precondition of settlement is taxpayer can tell his condition including Jobless,income sources reduced and personal accidents. The decision can be amended,tax payment amount,tax payment date and whether to pay the fine. He HUMOR will confirm the agreement base on both sides in writing and Release documents. He taxpayer also has right to Challenge some clauses in official documents. It shows the transparency of tax payment system. If she accept the agreement. Originally scheduled tax amount c an be amended,it cognizance the tax avoidance and tax evasion again. The amount of the tax evasion before can be understand as tax avoidance now. Penalties can be avoid by paying the owed tax fully by one-time. If her case can not make her satisfied,HUMOR still can offer her a review,and collect the information. He significance is tax evasion,to ensure HUMOR/S reputation in people. At NY times can use questionnaire to ask for HUMOR. If she don't accept the agreement,she can ask HUMOR to review their decision including tax amount,tax due and penalties or ask tribunal to consider her apparel. She can ask HUMOR to review the decision and then ask the tribunal to consider her appeal . But it can not be done at the same time. When reviewing,HUMOR will appoint a new officer who was not been involved with the decision before to ensure the objectivity. The new officer will evaluate the three points in last decision. He taxpayer should give discretion to the new officer in writing to let him review the decision. Hem Courts Tribunals service was created on 1 April. It aims to ensure that All the different needs of citizens can get a fair treatment . It deal with about 800000 tribunal cases every year. The tribunal is independent of HUMOR and is part of HEM courts and tribunals service. The non- taxpayer can use the notice of appeal form to appeal. It divides into First-tier Tribunals and Upper Tribunal. First tier tribunal belongs to court system. Of KICK,let is administered by Majesty Courts and Tribunals service.If the taxpayer's complaint ease denied by first-tier tribunals can appeal to upper tribunal,but it shout admit by first tribunal. Finally,it also methods before failed, she could ask the court of apparel for help. Cases If all of her income is lower than personal allowance, ashcan complete Thebes table and apply for HUMOR at the end of the year. ,or go to a bank to claim the deduction of tax. If she is not a taxpayer, she can put the money in the building soc iety. But she need to fill out ROR. Form need to contain the personal income, marital status, your spouse's income situation, length of tax-free time. Cause of her income tax is high sprayer, so he is eligible to apply for bank interest rates, If he didn't feel satisfied, can apply for a bank refund. He need to fill in ROR Tax Repayment Form to the bank for his deduction of interest at the end of the year. It must be in-time, Overdue don't wait. If you don't pay taxes, then there is no eligible for capital gains tax . Elf you want to get back the capital gains tax, HUMOR must investigate the people, the income of last year,list the other earning sources apart from income.The following may not be as a stumbling block to block access to high tax rebate. Such as basic or old-age ensign , Industrial Death Benefit and Widowed Parent's Allowance.. Case 3 On submission of the relevant information to the Inland Revenue,that taxpayer is given a tax code. Taxes code =(various allowance+on the Job training expenses)- additional income. The tax code is then formed by dropping the final digit from this sum. The letter after the number show the attribution of the tax code. Different letter show different area of the money.For example,LULL on behalf of E 8100 allowance. TO: this weeks or month's allowance used out. Personal allowance used out or the taxpayer has pay the tax before getting income. . The features of ordinary share & preference shares. Company's main source of capital n, distribution: Have earnings to pay dividends, no earning no dividends. 3). = if;Foxfire transfer, no limit Stock price is determined by the market E, ElfГГ ¶fishing risk: there is no due date, earnings uncertainty normally,issued with Face value voting rights ,One Share-One Vote 1 . If*1, FEM.;†preferred dividends, before common stock dividends 2. He Dividend is fixed, usually pay a certain percentage of the preferred stock value determined 3. WHQL*LSIГГ ¶Cirri, Divide nds can be accumulated, usually before he annual undistributed preferred stock dividends shall be paid before any dividends Seek preferred payments in the event of liquidation, ahead of the common stock Amounts of the Liquidation limited to their face value No voting rights or restricted voting rights 7. Participating preference share 8.Conversion rights 2. What are the different listing methods available to the company to issue shares to the public? POP-94 The following methods are available to a company that seeks its shares to be listed on the ELSE for the first time(a new issue) Public offer:include offer for sale&offer for subscription Public offers: 1 . Issue cost is invasive, offering to the public, purchaser including institutional investors and private investors. 2. Because it is offering to the public, Have sufficient opportunity to raise capital.Usually public offering is suitable for those company who need to raise large amount o capital. There are a lot of companies thr ough the capital market through PIP (initial public offering) complete the financing behavior.. Public issue including offer for subscription and offer for sale. Offer for subscription Is a form of public issue directly, the issue company need more professional ability n issue and put a lot of time and material costs, general enterprise does not have the capacity to complete. Offer for sale Is a public and indirect methods of issue..Arrange issuance by underwriters for the issuing company, Most companies do not have their own ability to issue shares, so more companies will choose offer for sale.. Potential investors can use the stock issuance of company in the newspaper public subscription method stated in the prospectus to issue stocks to subscribe the company plans to develop. Fixed price offer. The sponsor has identified the stock issue price Before a public stock offering . If it is oversubscribed , subscribe issued more than quantity,then make allocation on a prorate basis.If i t is underspecified u, subscription number less than issuing number.. Institutional investors often underwriters subscribe remainder and way for the time to market sales in the future.. During offer for subscription, if the stock can't be investors fully subscribed, The offering will be aborted. Tender offer Investors declare their purchase price, the sponsor determine a tricking price according to Investors ‘offer. II investors eventually according to the tricking price bestride the offering of shares.Placing On the issuing way of placing,most stock is north offered to public, But to the particular customer or a specific directional issue stock investors. Toby the issuer or the agent. Placing Is suitable for target specific investors,the cost of this method is lower than offer for subscription and offer for sale,and suitable for the company which the total value of the offer is low. Introduction This method is not involved in the issue of new shares, Just will have issued sha res introduced to be formally listed.Introduction only applies to the stock has been ideal distributed, Thus getting broader Thus getting broader after complete circulation after complete circulation, For example, domestic company stocks listed abroad Introduction do not apply to the company to raise capital in a short time Cause cancans:immediate causes. The directly cause of the damage. Example:the company equipment was damaged by the water,the cause cancans could be the water. Susan equations:underlying reasons. An intervening cause but not directly, Indirect cause loss. Example:a mobile phone may be broken due to the hitting,the poor quality may also e the cause.Subrogation-rights transfer-subrogation is the principle that occurred when the subject-matter policyholder caused by a third party liability after the insurance company pay to policyholder, ,the company shall have the right to recover claim amounts paid to a policyholder from a negligent third party. Example:the damage off child in school due to the negligent of the school The meaning of the principle of utmost good faith is to point to: insurance contract party conclude insurance contract, and in the period of validity of the contract, shall e provided to each other the all information which may influence the contract. T the same time definitely abide by the provisions of the contract and commitment. Otherwise ,the damaged party ,can refuse to perform the contract or ask compensation for the other party. Example: When the policyholder ask for a car insurance,the insurance company must check the car condition ,and take photo,the policyholder must give all information of the car including accident record. Particular risk is risk due to personal behavior. Example: Robbery,fighting or dangerous sport.