Articles de revues sur le sujet « Great Britain. Commissioners of Excise »

Cet article expose les transformations qu'a subies en 1984 le système des tribunaux administratifs de la sécurité sociale en Grande-Bretagne. Ce système avait jusqu'alors comme caractéristique principale la répartition du contentieux des prestations de sécurité sociale entre deux réseaux de tribunaux locaux. Les uns étaient chargés d'entendre les appels relatifs aux prestations, pour la plupart contributives, prévues par le Social Security Act 1975, tandis que les autres avaient compétence en matière d'aide sociale (supplementary benefits,). L'élément majeur de la réforme de 1984 est la fusion de ces deux réseaux. Les nouveaux tribunaux locaux de la sécurité sociale se distinguent de leurs prédécesseurs par leur composition : ils seront obligatoirement présidés par un juriste, exerçant cette fonction à temps partiel mais encadré au niveau national et régional par un état-major permanent constitué d'un juge et d'avocats ; les autres membres ne seront plus désignés selon le système paritaire syndicats-patronat qui avait traditionnellement prévalu en matière d'assurances sociales. Le renforcement de la présence des juristes prolonge l'évolution amorcée par les réformes antérieures du régime d'aide sociale. Celles-ci favorisaient à la fois la judiciarisation de la procédure et la réduction du pouvoir discrétionnaire de l'administration par le développement de la réglementation. L'unification des tribunaux administratifs avait également été amorcée dès 1980, par l'attribution aux Social Security Commissioners de la compétence de dernier ressort relativement à la plupart des prestations sociales. L'auteur commente cette réforme en fonction des objectifs qu'elle prétend servir : la qualité des décisions, l'indépendance des juridictions, ïaccessibilité d'une instance d'appel unique, la rapidité des décisions. Il fait observer que la réforme n'a rien fait pour simplifier et assouplir la procédure, ou pour rendre l'aide juridique accessible aux prestataires. Il note que les tribunaux administratifs spécialisés chargés du contentieux médical de la sécurité sociale n'ont pas été visés par la réforme, en dépit de la contestation dont ils font l'objet, et que l'aide au logement échappe également à la compétence des tribunaux de la sécurité sociale. Enfin, il fait valoir que le développement de l'encadrement réglementaire des prestations de sécurité sociale ne garantit en rien ni la rapidité du processus juridictionnel, ni la qualité des rapports entre décideurs et prestataires ; par ailleurs, il accroît le contrôle du gouvernement sur la mise en oeuvre de sa politique sociale.

Established in 1800, the Glasgow Police Commission is of great importance in the context of municipal history. As a specialist authority responsible for public services, the Commission was among the most advanced in Britain. Its wide-ranging achievements in law and order and public amenity provision helped create a new range of essential services in a rapidly expanding city. Moreover, the method of electing its representatives on a rotational ward basis provided a model for municipal reform later in the century. Yet, by the 1840s the Commission's incorporation into local government was keenly and successfully sought by those in influential circles after a bitter and prolonged conflict with commissioners and many lower-middle class/skilled working-class ratepayers. This article will analyse the political and social struggle behind the Commission's demise. Of principal benefit to those interested in police control and municipal governance, the study also uncovers a great deal about political and social representation by examining public attitudes, voting behaviour and electoral trends at annual police elections.

The article focuses on the contradictions in the British regarding the continuation of military operations against the Soviet Republic at the end of 1919 and the participation of Estonia in the White struggle. Documents of British archives, and transcripts of proceedings of Parliament shows that after a series of military setbacks of the White forces, and the failure of formation with the direct pressure from the British military advisers of the government of the North-West Russia to create anti-Bolshevik coalition under the political control of the British commissioners in the Baltic countries, the mood in Parliament and the War Cabinet of Britain has changed. Speeches of liberal members of Parliament at the meetings of 1919-1920, note that the issue of concluding a Bolshevik-Estonian peace Treaty has become positively evaluated in wide circles of British society. Criticism of the «militarism» of the government became particularly acute after the peace of Tartu in January 1920, and the firmness of the Estonian government, which had making peace, was welcomed by a number of deputies. Minutes of meetings of the British Imperial War Cabinet and documents of the War Council also shows a shift from the policy of active involvement of the Baltic countries in the anti-Bolshevik struggle to recognition of the failure of this struggle and the impossibility of its revival by spending the financial and material resources, which were strongly necessary to solve other problems that arose in the British government after the end of the First world war.

The diplomatic documents from the U.S. Department of State stored at the National Archives of the USA in Washington and Republic of Armenia in Yerevan, which were officially published in volumes by the U.S. Government yet in 1931-1947, contain remarkable material on Cilicia. They throw light upon the negotiations between the leaders of the United States, Great Britain, France, Italy and delegations representing those countries at the 1919-1920 Paris International Peace Conference on political status and borders of Cilicia, establishment of a mandate for it, withdrawal of British troops from the region, occupation of Cilicia and Syria by French troops. The documents of the State Department reveal the contradictions between the Great Powers on the above-mentioned issues, describe their interests in the region. Records for the meetings of the Council of Ten of February 4, Council of Four of March 20, May 14, 21, 31 and Council of Five of July 18, August 25, 1919 are valuable from this point of view. The “Scheme for settlement in the Turkish Empire” of May 21, 1919, reflects the position of the Prime Minister of Great Britain D. Lloyd George on Cilicia. The U.S. President W. Wilson’s approaches concerning Cilicia are reflected in reports of the U.S. Commissioners in Turkey C. Crane and H. King of August 28, 1919, and the chief of the military mission to Armenia General J. Harbord of October 16, 1919. The difficulty of the Turkish border demarcation through Cilicia is presented in a note issued by the Allied Supreme Council on April 26, 1920, to U.S. Secretary of State B. Colby. The U.S. State Department diplomatic documents confirm that the Allies were practically not interested in resolving the issue of ensuring the security of Cilicia and its Armenian population. Based on the 1916 Sykes-Picot Anglo-French secret agreement, the 1920 Treaty of Sèvres provided for the transference of the mandate of Cilicia to France. It became the beginning of handing over the land to the Kemalist Turkey. Thus France, seeking to receive its state debt from Turkey, became an accomplice to the new genocide of Cilicia Armenians.

At the same time, when Baroque became the dominant style in Italy, in English architecture in the 17th century architects continued using the Classical forms. After that, in the architecture of England appeared a style called Palladian architecture and Jacobean architecture. Style of Baroque became prevalent just at the end of this century. After the Great Fire of London on 5 September 1666 most of the city's buildings were destroyed, all these constructions had to be restored or built new ones. The 17th and 18th centuries were a painful period, not only for the history of Britain but also affected religion. London was full of immigrants from the Continent who brought a part of their culture and religion to English culture. So, during that period, there was a problem of the persistence of the leading position of the Anglican Church of England. Through the hard work of the British architects who have fully dedicated themselves to the work, positions were strengthened. 310 years passed since the intensified struggle against the Anglican Church of England and Catholicism with another popular at that time sects. It started with creating the Act establishing the Commission for Building Fifty New Churches in the Cities of London and Westminster and or the Suburbs thereof. The fact that the Act was passed because of overcrowded with worshipers in the non-conformist chapels around London. In the end, it did not achieve its goal, just twelve churches were built under the tutelage of the Commissioners. A number of these churches became known as the Queen Anne Churches. However, these churches became the main building of Baroque Style in London.

Long-term military aggression has required updating approaches to budget revenue forma­tion to increase the fiscal effectiveness of taxes and ensure budget sustainability. The article is aimed to substantiate the main priorities for boosting the efficiency of the central budget revenue formation system in combating full-scale military aggression, which involves compliance with the principle of fiscal suffi­ciency in financing defense and security needs and fostering economic recovery. Syste­matic and logical approaches were used in the article. Various methods were applied, including gene­ralization, comparison, analysis and syn­the­sis, scientific abstraction and expert eva­luations. The USA’s experience in the field of budget revenues formation during wars shows that the authorities tried to design the taxpayer’s trust and ensure a fair cost for conducting a war for every citizen. The classic measures were increased tax rates on income and profits, and the active sale of government bonds. Great Britain has applied identical measures. The budget revenues formation policy has demon­strated significant changes since the full-scale invasion. The percentage of GDP redistribution through the central budget revenues in 2023 equaled 41.76%. The main features of tax revenues shaping (into a central budget) in 2022–2023 have been identified. Priority measures to raise the fiscal significance of tax revenues have been substantiated. This concerns the decrease of the shadow part of the gambling business; the excise goods markets; and labor incomes. In addition, the prerequisites for introducing a progressive personal income tax scheme have been determined.

During the Victorian period the link between Irish immigration, crime, and disorder in England was widely regarded by contemporary observers as axiomatic. In 1836 the Report on the State of the Irish Poor in Great Britain devoted four pages to the examination of Irish criminality, noting that “the Irish in the larger towns of Lancashire commit more crimes than an equal number of natives of the same places,” and in 1839 the Report of the Constabulary Commissioners observed that in the towns of South Lancashire, “when large bodies of Irish of less orderly habits, and far more prone to the use of violence in fits of intoxication settled permanently in these towns, the existing police force, which was sufficient to repress crime and disorders among a purely English population, has been found, under these altered circumstances, inadequate to the regular enforcement of the law.”The belief that the Irish in England were the harbingers of crime was by no means novel. With the substantial increase in Irish immigration during the early Victorian period, the host society's widespread belief in the innate criminality of the Irish—and, more particularly, of the Irish poor—formed an integral component of the negative side of the Irish stereotype. Witness, for example, Thomas Carlyle's much-quoted view that “in his squalor and unreason, in his falsity and drunken violence” the Irishman constituted “the ready-made nucleus of degradation and disorder,” or Henry Mayhew's assertion that “as a body, moreover, the habitual criminals of London are said to be, in nine cases out of ten, ‘Irish Cockneys,’ that is, persons born of Irish parents in the Metropolis.”

Purpose – The purpose of this paper is to put the issue of ageing on the agenda of the English voluntary sector; to support the development of strategies about resourcing, supporting, governing and making relevant the voluntary sector for the next 20 years. Design/methodology/approach – An independent Commission hosted by New Philanthropy Capital and the International Longevity Centre, funded by the Big Lottery and the Prudential Methodology: issuing a discussion paper, created by the Commissioners and based on futures work and an evidence review; holding national and international seminars and conferences. Findings – Our ageing society has the potential to lead the voluntary sector into a viable future by building bridges between generations and communities, by expanding the resources available to it through rethinking its workforce, both paid and unpaid, by inspiring and delivering a more integrated and committed sense of social obligations and mutuality – if it embraces “The Age of Opportunity”. Research limitations/implications – This is a policy and practice led review with implications for the UK voluntary sector, its role in society and its resourcing. Practical implications – The Commission on the Voluntary Sector & Ageing takes as its basic premise that if we can grasp the potential, we can invest the skills and resources available to us to create a thriving, relevant and creative place for the voluntary sector and civil society. The Commission is setting a challenge to charities and social enterprises. The authors want them to rethink their work so that they can help make Britain a great place to grow old and one that encourages reciprocity between generations and over a lifetime. Social implications – A more integrated and mutually empowering society that builds on an asset-based model of ageing. Originality/value – The work of the Commission has never been done before and has been seen as creating an opportunity for rethinking the role, purpose and potential of the voluntary sector.

In the era of globalization, the attraction of foreign investments has become an important factor in promoting the economic growth of countries. Investors are constantly looking for favorable conditions for investing their capital, which involves a combination of several important factors. The investor, who is focused on getting the maximum profit with the minimum cost, before making an investment decision, will study the investment environment of the host country, the proximity to large key markets, the barriers to entry from the host country to international markets, the availability of production and energy resources, the level of political and economic stability, the number of labor force, qualifications, etc. .sh. In terms of investments in the modern world, two types of trends have been identified: 1. High-tech investments, which are mainly located in developed countries, due to the developed country's intellectual resources, key market and good opportunities for business development, and 2. Investment, which is focused on obtaining maximum profit at the expense of cheap resources and labor force, and there is no or minimal technical innovation in it. It is important for the state to attract such direct foreign investments, which will not only be focused on making profits, but will also ensure the raising of the qualifications of local staff, the introduction of technological innovations, and the social protection of employees. Thanks to the economic reforms implemented after the post-Soviet upheavals, Georgia has become an attractive place for foreign investment, however, due to the shortage of labor force and low qualifications, investments focused on cheap resources and labor force are entering the country more than high-tech ones. The entry of relatively large, high-tech investments is hindered, in addition to the scarcity of the country's workforce and relatively low qualifications, the low level of energy independence, the territories occupied by the Russian Federation of Georgia, the generally politically and economically unstable region (Tskhinvali, Abkhazia, Karabakh regions), the aggressive state - the Russian Federation. Neighborhood and high probability of potential armed conflicts. The positive factors that make Georgia attractive for foreign investors are a favorable geopolitical location with land access, moderate natural and climatic conditions, low level of corruption, less bureaucratic and simple legislation compared to other countries, high level of harmonization of national legislation with international legislation, with the European Union in 2014 and in 2017 Free trade agreements signed with China, which allow a foreign investor to export products produced on behalf of Georgia to two of the world's largest markets without any problems. Due to the fact that one of the most important factors of production - "capital" - is needed to develop the economy, and the country does not have it at this stage, attracting foreign investments is a vitally important task for the economic growth of Georgia. In developing countries like Georgia, the level of domestic savings is relatively low. In addition to this, apart from the banking system, there is no stock market. In the period 1996-2021, a total of about 23.12 billion dollars of investment came into Georgia. The first and only investor country in 1996 was Ukraine with 3753.45 thousand US dollars. In the following years, significant investments were made in Georgia from the USA (1.81 billion USD), the European Union, CIS countries and Great Britain. According to the latest data, foreign investment has entered Georgia from 74 countries, which is almost 2 times less than the number of countries with which Georgia has trade relations (export-import). Since 2003, the growth of investments had an irreversible character, however, the 2008 world economic crisis and Russia's military attack on Georgia sharply reduced this figure, and it took 6 years to restore the pre-war figure. In addition, since 2017, foreign investments in Georgia have been characterized by a decreasing trend. Pandemic year 2020 was particularly notable in terms of investment decline. Despite the fact that after the signing of the Georgia-EU association in 2014, foreign investments should have increased due to the desire to access the EU market, until 2017, their volume was decreasing. In 2017, in the history of independent Georgia, the largest level of foreign investments - 1.98 billion USD was recorded. In the same year, the agreement on free trade between Georgia and China was signed, which should also increase foreign investments due to the desire to access the Chinese market, although the country has not returned to the level of foreign investments made in 2017. On December 31, 2013, the Organic Law of Georgia "On Economic Freedom" adopted in 2011 entered into force. The law, on the one hand, regulates the limit of the amount acceptable from taxpayers - in case of the desire to increase the tax rates of income, profit, VAT and import taxes, citizens' consent is required through a referendum, and on the other hand, the amount of spending of collected taxes is controlled by the limits of the established macroeconomic parameters. After the implementation of this law, the tax burden of taxpayers was not supposed to increase, but the government took advantage of the loophole in the law and in 2017 the excise duty rate was sharply increased on cars (the excise duty on right-hand drive cars was doubled), fuel and tobacco products. The property tax has also been increased, since it does not belong to the general state tax. Since January 1, 2017, when the Estonian model of profit tax came into force, the state budget received about 500 million GEL less. To make up the deficit, either government spending had to be cut, or debt had to be incurred, or taxes had to be raised. In 2017, the government's expenses increased by 800 million GEL, we took on a debt of 400 million GEL, and the excise and property tax rates were also increased, according to which if the family had an annual income of more than 40,000 GEL, they would have already paid property tax on the car. As of May 2021, the foreign debt has increased to 24.8 billion GEL and has already violated the macroeconomic parameter written in the Law on Economic Freedom, according to which the government's debt cannot exceed 60% of GDP. From 2011, when the law was adopted, until 2013, when the law entered into force, the volume of direct foreign investments did not increase, on the contrary - it even decreased, although this can be blamed on the caution caused by the change of government in 2012. - Investors are likely to observe the possibility of a change in the country's political vector. When the law came into force in December 2013, that is, in fact from 2014, the volume of investments increased by leaps and bounds, and this dynamic continued until 2017, when taxes were increased. Since 2018, the volume of direct foreign investments has dropped almost to the level of 2011. Based on all of the above, we believe that in order to attract foreign investments, Georgia should make maximum use of those competitive advantages that will attract the attention of foreign investors. The country, which has historically been a corridor of regional and world importance, has yet to fully utilize its transport function.

The Royal Asiatic Society of Great Britain and Ireland is a Charity registered with the Charity Commissioners under Registration Number 209629.The address of the Society is 60 Queen's Gardens, London W2 3AF.

The article analyzes the features of government accountability to Parliament in the UK. The recognition by constitutional agreements of individual and collective forms of government accountability to parliament is noted. Such forms of parliamentary control as a vote of no confidence, a resolution of censure, questions and debates, the activities of special committees and commissioners are considered in more detail. It is noted that the legal regulation of these forms of control is often not detailed and imperative, and party solidarity in the House of Commons can minimize their effect. However, in general, the role of the parliamentary responsibility of the government in the UK is of great importance due to the leverage of the principle of separation of powers and the peculiarities of the political culture of this country.

This article reviews a decision of the UK First-tier Tribunal concerning the issue whether discrimination by a state against its own non-resident national on the ground of nationality was precluded by EU law, the European Human Rights Convention or the Ireland-United Kingdom Income and Capital Gains Tax Treaty (1976). Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (2 June 1976) (as amended through 1998), Treaties IBFD.

The article examines the economic effects of the Brexit as the disintegration process, which is affected trade. It is noted that Brexit is one of the largest manifestations of disintegration processes in the European Union for the entire period of its existensing. The main economic indicators of Great Britain before leaving the European Union are analyzed. They are GDP, inflation rate, GDP per capita based on PPP, GDP per capita, unemployment rate. Analogies are made during 10 years of the UK's membership in the EU and shows the change in the dynamics during the transition phase in 2020. The main causal links leding to the growth and decline of statistics are indicated. The analogies between the data of 2020 and during the previous 10 years are made. Data on the growth and decline of GDP in the United Kingdom according to the forecasts of a number of global investment banks such as the Swiss UBS, Bank of America and Barclays, Goldman Sachs and others. The problems are considered in the trade’relations between Great Britain and the EU, had arosed after the end of the transition period, The negative effects of imbalances and inconsistencies in the mechanisms of crossing customs borders in export-import activities after January 1, 2021 are presented. The main negative factors, factors and circumstances that were influenced the significant decline in export-import activity in early 2021 are substantiated. Graphic statistical trends of British exports and imports with EU and non-EU countries are shown graphically. The main problems that have arisen in logistics chains are considered and the reasons for their occurrence are analyzed. The statistical changes in the foreign trade balance of Great Britain in the first quarter are reflected. 2021 in comparison with the IV quarter. 2020 and the reasons for the decline are substantiated. A separate list of changes taking place in the field of trade from January 1, 2021 in such areas as customs control, trade conditions and the mechanism of excise tax. The main legislative and regulatory documents that regulated the sphere of trade before and after Brexit are highlighted.

As a result of consequent development, and guided by an increasing demand of different types of the organizations regarding structured management, the system of standardization has been established. The idea behind standardization is adjusting the characteristics of a product, process or a production cycle to make them consistent and in line with the rules regarding what is proper and acceptable. The “standard” is a document that specifies such established set of criteria covering a broad range of topics and applicable to commissioners of health, specialists in primary care, public health staff, and social care providers, as well as the local authorities and service users. Health products, ranging from medical devices and health informatics to traditional medicines and unconventional healing tools are all in the focus of standards’ application. Different countries have their own quality management traditions based on their history, mentality, socio-economic environment and the local regulations. Taking into consideration that community social system organization and the quality of social infrastructure are the main foundations of social relations and future prosperity, here we review the existing standardization environment in the health sector in different countries, both developed and those on a convergence path. We focused on standardization environment in the United States of America, Great Britain, Germany, Ukraine, Russian Federation, Croatia and Albania. In order to simplify comprehension, we also demonstrate the algorithm of standardization, as well as the opportunities for application of the international standards in healthcare and public health.

GENTLEMEN of the Grand Inquest, YOU are assembled under the Authority of the King's Commission, which has been issued for the hearing and determining of the Offences of High Treason and Misprisions of High Treason, against the Person and Authority of the King.That which hath given Occasion for this Commission is that which is declared by a late Statute, namely, “That a traiterous and detestable Conspiracy has been formed for subverting the existing Laws and Constitution, and for introducing the System of Anarchy and Confusion which has so lately prevailed in France;” A CRIME OF THAT DEEP MALIGNITY which loudly calls upon the Justice of the Nation to interpose, “for the better Preservation of His Majesty's Sacred Person, and for securing the Peace, and the Laws and Liberties of this Kingdom.”