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Made in heaven; taxed on earth

Article Abstract:

Careful consideration needs to be given to the tax planning strategies of married couples that have separated or divorced. In a tax reform proposed by the British Government, all taxpayers would be given a single allowance on their income tax; all married couples would be given two allowances. The reforms also attempt to recognize women as being responsible taxpayers in their own right. It is unlikely, however, that any of these reforms will be enacted before 1990. In the meantime, couples will continue to be treated as separate individuals from the date of separation for income tax and capital tax purposes. The current tax laws regarding maintenance payments and the division of property are also discussed.

Author: Wood, Barbara, Hallpike, Jill
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
Taxation, Economic aspects, Married people, Divorce, Great Britain

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Earth first

Article Abstract:

Caring for the environment by doing business right can well sum up Patagonia's corporate outlook. A leader in outdoor apparel, the company has fused quality with sustainability by design innovations. Materials and product improvements always take into account sustainability. Even the offices of the firm are fitted with energy-conserving heating and lighting. A list of its breakthrough products include fleece spun from plastic recycled bottles and outerwear that is breathable and waterproof.

Author: Farrelly, Liz
Publisher: International Design Holdings L.P.
Publication Name: I.D.
Subject: Business
ISSN: 0894-5373
Year: 1999
Innovations, Sportswear, Clothing industry, Environmental policy, Materials, Sport clothes industry, Sport clothes, Patagonia Inc.

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Bear heaven

Article Abstract:

The FTSE 100 index has seen a sustained bear market for some time, but a bear squeeze is expected to herald any new uptrend. If the index moves above 5,500, this may represent a new buy signal.

Publisher: FT Business
Publication Name: Investors Chronicle
Subject: Business
ISSN: 0261-3115
Year: 2001
Analysis, Forecasts and trends, Bear market, Stock price indexes, Financial Times Stock Exchange 100 Index

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