Taxation in Tanzania

The Tanzania Revenue Authority (TRA) is the government agency of Tanzania, charged with the responsibility of managing the assessment, collection and accounting of all central government revenue in Tanzania.
History.
Tanzania adopted and periodically reformed the colonial tax systems starting with the poll tax which was introduced by the British in the early 20th century. Reforms that were done post-colonial era include introduction of sales tax in 1969, enacting of new income tax legislation in 1973, amendment of the existing tax legislation to revise the tax bases and rates, abolition of some excise duty in 1979 and export duty in 1985/86, re-introduction of previously abolished excise duty in 1989.
In recognition of the continued poor functioning of the tax system and the need to look at the tax system as a whole, the Government appointed a Tax Commission in October 1989. The Commission's primary task was to study and review the central and local government tax system and its administration, and make recommendations to the government. Specifically, it was to recommend changes to the existing tax system to widen the tax base, enhance revenue collections, and promote greater efficiency of production in the economy. The Commission's report was presented to the Government in December 1991.
The commission recommended, among other things, broadening of tax bases by taxing fringe benefits and improve compliance by more effective enforcement, reduction of individuals' and companies' income tax rates and apply the rates on broader bases, making adjustments for the effects of inflation, replace a multiple-rate structure of sales and excise taxes by a value-added-tax (VAT) and a limited number of excises on traditional excisable goods and luxury items, simplifying the customs duties by reducing the number of rates, and reducing exemptions from both customs and sales taxes.
This "low-rate, broad-base" strategy was considered to be more consistent in practice with both efficient resource allocation and equity than the "high-rate, narrow-base" pattern that had dominated the Tanzanian tax system in the past.
Current Tax Regime.
Basically Taxation in Tanzania is in form two types of taxes. Each type is classified according to the legal and effective incidence to the final payer. These two types are direct and indirect taxes.
Direct taxes.
These are taxes levied directly on people's income from employment, business or ownership of property and an investment. The impact and incidence of the tax falls on the same person i.e. incidence cannot be shifted to another person e.g. Corporate tax, Pay As You Earn (PAYE) and withholding taxes.
Corporation Tax.
This is a tax, which is paid from corporate profits. Companies or entities have to prepare final accounts, which must be approved by authorized Auditors, and Accountants recognized by both NBAA and TRA. These accounts are submitted to TRA on the prescribed accounting date. All companies whether resident or non-resident are required by the Income Tax laws to file an estimate of income within three months after the start of its accounting year. The firm is supposed to pay tax based on four installments. Six months after the accounting period, the firm must file a final tax return to TRA. The current corporation tax rate is 30% and 10% for new assemblers of vehicles, tractors and fishing boats for the initial 5 years from commencement of operation
Individual Income Tax.
Individuals include sole traders and salaried people who are taxed at progressive individual income tax rate, which varies from the lowest marginal rate of 9% to the top marginal rate of 30%. However, for a non-resident individual the applicable rate is 20%, which is charged on the total income. The table below shows the current resident individuals tax rates. Sole traders are also required by the law to file estimate of income within 3 months of the new accounting year. they are taxed based on presumptive tax system, where the tax payable on estimates depends on annual turnover/sales, and not profit.
Indirect taxes.
These are taxes, which are based on consumption. Examples of such taxes are like Import Duty, Excise Duty, and Value Added Tax (VAT), etc. By definition the legal incidence of the tax falls on the trader who acts as a collection agent of the government while the effective incidence falls on the final consumer of goods or services who eventually pays the tax.
Value Added Tax (VAT).
Value Added Tax is a consumption tax charged by VAT registered traders on all taxable goods and services at a standard rate of 18%. The VAT is a multistage tax levied at each stage of production and distribution up to the retail stage. The tax is also levied on taxable imports made by persons whether or not registered for VAT. All exports are renovated (0%).
VAT Registration requirements.
1. All traders or businesses whose taxable turnover exceeds Shs. 100 millions per annum or 50 million in period of six months ending at the end of the previous months.
2. Professional service providers such as accountants, lawyers, Engineers, and related consultancies irrespective of their turnover registered under laws of the United Republic of Tanzania.
all the above are obliged to apply for registration to the Commissioner for Domestic Revenue within thirty (30) days of becoming liable to make such application.
Application for VAT registration is done by filling the application form online or manually and TRA inspect the business site before approving any registration. One registered, the taxpayer is required to submit monthly VAT returns either with payment, repayment or a nil return before 20th of the month following the month of business.
Some persons and institutions are relieved from the payment of VAT on supplies or on importation of taxable goods and services, while some goods services are specifically exempted from VAT.


Jack Hibbert

Sir Jack Hibbert (14 February 1932 – 23 August 2005) was a British statistician and director of the Central Statistical Office (CSO) of the United Kingdom, 1985–1992. He was knighted in the 1990 New Year Honours.
Background.
Sir Jack Hibbert was born in Huddersfield, Yorkshire, on 14 February 1932. He was educated at Leeds Grammar School and the London School of Economics and was married with two sons and one daughter. He died on 23 August 2005 in Weybridge, Surrey.
Career.
Hibbert joined the Exchequer and Audit Department in 1952 and then moved to the Central Statistical Office in 1960, where he worked on economics statistics. He was promoted to chief statistician in 1970 and to assistant director in 1977. In 1981, he spent a period on loan to the OECD and to Eurostat as a consultant and then joined the Department of Trade and Industry as a director of statistics. On 1 August 1985, he was appointed director of the Central Statistical Office in succession to Sir John Boreham. He retired in 1992.
Central Statistical Office.
When Jack Hibbert took over the CSO, it had suffered four years of cutbacks following the 'Rayner Review' of official statistics. Shortly after this, the then Chancellor of the Exchequer, Nigel Lawson, and other Conservative politicians claimed that misleading statistics were largely responsible for the Government's poor handling of the economy. The Treasury and Civil Service Select Committee recommended 'a thorough review into the operation of various Departments involved in the collection of national accounts statistics'. The review, by Stephen Pickford, recommended that there should be just one organisation responsible for the collection and compilation of statistics for national accounts.
This meant moving the Business Statistics Office and responsibility for data on imports and exports from the Department of Trade and Industry, and responsibility for the Retail Prices Index from the Department of Employment. The changes, in July 1989, increased the CSO from just under 170 staff to about 1,000. This was probably the biggest shake-up of official statistics since the creation of the CSO in 1941. Jack Hibbert had the difficult job of creating this new organisation.


List of children of the presidents of the United States

The following people are children of U.S. presidents, including stepchildren and alleged illegitimate children. All full names with married names are given. Currently there are 33 confirmed, known living presidential children, the oldest Lynda Bird Johnson Robb, the youngest confirmed Barron Trump. Two presidential children, John Quincy Adams and George W. Bush, have become president in their own right.
Presidential children have been studied individually and as a class. As individuals they are more often notable in their own right than most individuals: They disproportionately circulate among political and social leaders and the wealthier classes, and they are more likely to be scrutinized as part of celebrity culture. Additionally, as individuals they frequently have significant influence on other family members. For instance, a child may have had a significant influence on the child's parent: acting as a sounding board, or having behavioral issues that affected the parent's beliefs or performance. John Scott Harrison is the only person to be both a child and a parent of a U.S. president, being a son of William Henry Harrison and the father of Benjamin Harrison.
As a class, the children of presidents have also occasioned significant study. Study has generally followed two paths: The issue of what access and inclusion within the circles of power does to individuals' lives, aspirations, and outcomes; and the issue of their influence on society and politics.
19th century.
James and Dolley Madison.
"No children together, but raised the older of Dolley's 2 sons from her first marriage:"
Alleged child with a slave
Note: (There's a woman who claimed to be a descendant of James Madison and his slave, she claimed Madison fathered a son with one of his slaves.)
James and Sarah Polk.
The Polks are the only presidential couple to never have children while together, biologically, adopted, or from previous marriage.
Living presidential children.
As of , 33 presidential children are living. In order of their ages, they are:
The most recent presidential child to die was Beau Biden, the son of Joe Biden, who died on May 30, 2015 at the age of 46, before his father became president. The most recent presidential child to die who lived during their father's presidency was John Eisenhower, the son of Dwight D. Eisenhower, who died on December 21, 2013 at the age of 91. He was also the father-in-law of Julie Nixon Eisenhower, another presidential child.


Kuo Fang-yu

Kuo Fang-yu (; born 1 April 1952) is a Taiwanese politician. He served as the Minister of Labor since 20 May 2016 until 7 February 2017.
Education.
Kuo obtained his bachelor's and master's degrees in diplomacy from National Chengchi University in 1975 and 1979, respectively.


James Stuart-Wortley-Mackenzie

Colonel James Archibald Stuart, later Stuart-Wortley-Mackenzie (19 September 1747 – 1 March 1818), British politician and soldier, was the second son of John Stuart, 3rd Earl of Bute and his wife Mary Stuart, Countess of Bute.
On 8 June 1767 he married Margaret Cunynghame, daughter of Sir David Cunynghame, 3rd Baronet, and they had five children:
A colonel in the Bedfordshire militia, he raised the 92nd Regiment of Foot in 1779, and was appointed lieutenant-colonel commanding. He brought it to the West Indies in 1780, and suffered severely in health. He returned home in 1783 and the regiment was disbanded, following the Treaty of Paris.
Upon the death of his mother, in 1794, he inherited the properties of the Wortley family, and assumed that surname on 17 January 1795. In 1800, he added the additional surname of Mackenzie, having succeeded to the estates of his uncle James Stuart Mackenzie.


George Weedon

George Weedon (1734–1793) was an American soldier during the Revolutionary War from Fredericksburg, Colony of Virginia. He served as a brigadier general in the Continental Army and later in the Virginia militia. After the Revolutionary War ended he became an original member of the Society of the Cincinnati(Va.).
Weedon served as a lieutenant under George Washington in the French and Indian War, mainly assigned to garrison duty in western Virginia.
After the war, he moved to Fredericksburg and opened a tavern. It was within Weedon's tavern that Thomas Jefferson in January 1777 wrote the Statute of Religious Freedom; the very first document of its kind to acknowledge government recognition of religious tolerance.
In 1775, he was made a lieutenant colonel and second in command to Hugh Mercer. They were tasked with creating the 3rd Virginia Regiment, Virginia Line, Continental Army. He was promoted to colonel in 1776 and succeeded Mercer in command of his regiment. On Mercer's death at Princeton, Weedon was promoted to brigadier general in 1777 and again succeeded him. He fought in the Battles of Trenton, Brandywine, and Germantown.
At Valley Forge, Weedon commanded a brigade in Nathanael Greene's division. His brigade included Stewart's 13th Pennsylvania Regiment along with the 2nd, 6th, 10th, and 14th Virginia regiments.
In 1778, he resigned after a dispute with the Congress over seniority. He went home to Virginia to lead a brigade of the state's militia at the request of Governor Thomas Jefferson. He led his militia unit in the Yorktown campaign, where his brigade successfully repelled the feared and infamous unit of Colonel Banastre Tarleton, thus closing the one means of British escape at Gloucester Point.


List of diplomatic missions of Australia

This is a list of diplomatic missions of Australia, excluding honorary consulates. Australian diplomatic missions are posts representing the Commonwealth of Australia in foreign countries. They are mostly maintained of the Department of Foreign Affairs and Trade, with some smaller posts being run by Austrade. There are currently over 100 Australian missions overseas.
After federation in 1901, Australia's presence abroad was largely limited to state and Commonwealth agents and trade offices. The United Kingdom played a defining role in Australia's foreign policy, limiting its need for missions abroad. In 1939 there were only two External Affairs officers posted overseas: one in London (known as Australia House), and one in Washington attached to the UK Embassy.
The Second World War necessitated increased co-operation with foreign countries independent of the UK Foreign and Commonwealth Office. By 1940, a base of four missions had been established in Washington, Ottawa, London, and Tokyo, and as World War II progressed missions to Australia's wartime allies were established in Nouméa, Chongqing, and Moscow.
Australian diplomatic missions today number at over 100, although the number of Australian diplomats overseas has dramatically been reduced. Missions have been closed in Bern, Almaty, Damascus, Kupang, Lusaka, Algiers, Cape Town, Dar es Salaam, and Bridgetown.
As Australia is a Commonwealth country, its diplomatic missions in the capitals of other Commonwealth countries are referred to as High Commissions (as opposed to embassies).
Under the terms of the Canada–Australia Consular Services Sharing Agreement, the two countries provide consular services to each other's citizens at a number of locations around the world. At this time, there are 12 cities where Canadians can obtain consular services from Australian offices, and 19 locations where Canadian offices provide consular services to Australians. In an emergency, Australians can also seek assistance from British diplomatic missions around the world in the absence of an Australian consulate or embassy.


Head of the Republic of Khakassia

The Head of the Republic – Prime Minister of the Republic of Khakassia is the highest office within the Government of the Republic of Khakassia in Russia. The Head is elected by citizens of Russia residing in the republic. Term of service is five years.


Arvid Mauritz Posse

Arvid Mauritz Posse (January 5, 1792 – July 22, 1850) was a Swedish politician, count and Marshal of the Realm, who served as Prime Minister for Justice in 1840 and between 1846–1848.
Biography.
Posse was born into a noble family, as the son of Count and Lord of the Realm Arvid Erik Posse and his wife, the baroness Catharina Charlotta von Otter. The family was of Jutlandic origin and belonged to the high nobility, having been raised to countship in 1706. Posse received his education at Lund University. He went on to work at Göta Court of Appeal and later became an assessor at the Svea Court of Appeal in 1816. Prior to his appointment as Prime Minister for Justice, Posse had served as governor of Skaraborg County as well as director-general of the Swedish Customs Service.
By 1840, Posse became known for his liberal positions in matters concerning free trade in the Riksdag of the Estates and following the government resignation in 1840, the king had him appointed Prime Minister for Justice. This was done in order to ease the pressure from the liberal opposition. However, his term at the office become short and Posse was forced to resign later that same year.
During the Riksdag of 1845, Posse was appointed Marshal of the Realm. This eventually lead to him being appointed for a second time as Prime Minister for Justice in the government of 1846. Following the political turmoil after the March Unrest and due to popular protests against the government, Posse resigned from his office in 1848 along with his most of his cabinet.
In 1849, due to his declining health Posse resigned as Marshal of the Realm and died the following year in Gothenburg.
He was the uncle of Prime Minister Arvid Posse.


Euroscepticism in the Republic of Ireland

Euroscepticism is a minority view in Ireland. Opinion polls held in the country between 2016 and 2019 indicate between 70% and 90% support for continued membership of the European Union (EU).
Irish Eurosceptics say that the EU undermines Irish sovereignty, that it lacks democratic legitimacy, it is neoliberal and works for the benefit of the business elite and it as a threat to Irish neutrality.
Some Irish Eurosceptics oppose elements of the EU and its policies and seek reform, while others seek an Irish withdrawal from the EU altogether. This proposed withdrawal is sometimes referred to as "Irexit", based on "Brexit", the common term for the British withdrawal from the EU.
Euroscepticism in Ireland is traditionally found in more left-wing and Irish republican groups. The biggest of these have been Sinn Féin and Solidarity–People Before Profit, who each have members in elected office. Sinn Féin long opposed European integration, but now describes itself as "critical, but supportive, of the EU" and does not advocate withdrawal from the Union. The Green Party have also shifted from being Eurosceptic to pro-EU. More recently, small right-wing Eurosceptic parties have formed in Ireland, but they lack representation in any elected positions.
Background and opinion.
Ireland pursued an isolationist policy from the 1920s to the 1950s. In the mid-1950s, then opposition leader and former Taoiseach, Éamon de Valera noted that Ireland would have less representation and influence in a European parliament than it had in the British parliament before independence, saying Ireland "did not strive to get out of that British domination [...] to get into a worse [position]".
Membership of the EEC was however sought by successive Irish governments, and Ireland acceded to the European Economic Community (EEC) in 1973. This followed a referendum with a near record turnout of 71% (the highest turnout since the vote to adopt the Constitution itself in 1937) and saw a five-to-one vote (83.1%) in favour of joining. Then President Éamon De Valera opposed the state's entry.
A Red C poll, commissioned by European Movement Ireland in January 2013, found most Irish people would opt for Ireland to remain inside the EU (66%) even if the UK decided to leave. Just 29% of those asked said that Ireland should leave if the UK does.
In a 2015 opinion poll, commissioned by European Movement Ireland, 84% said they "believe that Ireland has, on balance, benefited from membership" and 77% said Ireland should remain in the EU even if the UK leaves, while only 33% agreed that there should be an EU army.
Following the Brexit referendum, a poll commissioned by public relations firm PR360 found that 77% of those polled believed EU membership was good thing. It also found that, if a referendum on EU membership were held in Ireland, 80% would vote remain, 13% vote leave, with 7% undecided.
Another poll conducted by Ipsos after the Brexit referendum found that 81% thought the UK had made the wrong decision to leave, 12% thought the UK was right to leave and 7% said they didn't know.
A poll conducted by Red C in January 2017 found that 70% are in favour of EU membership while 28% said they would vote for an 'Irexit' if there was a "hard border" with Northern Ireland. Additional Eurobarometer and Red C polls in the first half of 2017 found that a significant majority agree that Ireland should remain in the European Union, with the former poll suggesting 90% support for freedom of movement of EU nationals, and 85% support for economic and monetary union.
In February 2018, a poll by Amarách Research of 1000 voters indicated 79% support for EU membership and only 10% support for an "Irexit".
A poll by European Movement Ireland in May 2018 indicated over 90% support for continued EU membership.
Poll results published by Sky News in February 2019 indicated that, in the event of a no-deal Brexit, 81% of the Irish people polled "would cut economic ties with the UK rather than with the EU".
A Eurobarometer poll conducted across the EU in March 2019 showed that if a referendum on EU membership were held tomorrow, 83% of people in Ireland would vote to remain. This is the second highest result in the EU, with only the Netherlands ranking higher.
Developments.
The 2000s saw the birth of a number of small organisations with eurosceptic positions, including Éirígí, Saoradh, Identity Ireland, Libertas Ireland, Cóir and the National Party. Some of these (like Identity Ireland, 115 members) report a very small base of members, while others (like Cóir) were limited-lifespan lobby groups involved in the Lisbon Treaty campaign and whose campaign included references to Ireland's independence struggle. A conference in the RDS, Dublin in February 2018 was claimed by organisers to have been attended by "600 Irexit supporters and young people".
The 2014 European Parliament election saw some support for candidates with eurosceptic connections, with 4 of the available 11 seats going to members of the "soft eurosceptic" GUE-NGL grouping and 1 seat to a Fianna Fáil candidate Brian Crowley, who later joined the European Conservatives and Reformists group. However, the latter did not to attend any votes in the European Parliament.
This followed a number of events, including changes in the post-2008 Irish economic outlook, and the Lisbon Treaty vote, which some commentators linked with a 'scepticism' of some aspects of the union.
Lisbon and Nice referendums.
In Ireland, ratification of significant amendments to the Treaties of the European Union require an amendment to the Constitution, and hence a referendum vote. In the 2000s, there were referendums on the ratification the Treaty of Nice and the Treaty of Lisbon. In each case, a first referendum failed to pass but, following renegotiation and the debunking of certain claims made during campaigning, a second one was successful (with around two-thirds majority in favour in both cases).
The calling of second referendums drew criticism from some quarters. People Before Profit for example, had opposed the Lisbon treaty saying "Enshrined in this Treaty are the failed neo-liberal policies which have caused the recent economic crisis. This is a Treaty for big business".
Troika and the Euro.
Following the post-2008 Irish economic downturn, some commentators noted that the response by the European troika to economic developments might lead to some changes in the "political landscape" and changes in perception of institutions like the European Commission and European Central Bank. Other economic commentators, like David McWilliams, argued that membership of the eurozone is bad for the Irish Economy, As of 2015 however, perceptions of EU membership as a whole remained favourable.
Brexit.
Anticipation of the potentially negative effect of Brexit on the Irish economy led to some speculation about a possible 'Irexit' both before and after the British referendum. Cliff Taylor of the "Irish Times" said that the question arose because Ireland's participation in the single market is "vital" to the economy, and that Ireland's interactions with British economy were similarly "vital", leaving the economy of Ireland in a potentially awkward position.
In November 2016, Harry McGee of "The Irish Times" reported that "a small but growing band of public figures [were] questioning the basis of Irish EU membership", identifying the Socialist Workers Party and Socialist Party as groups that would support an exit. After the Brexit vote however, polls indicated that 80% of those asked would not support a similar Irish exit.
In September 2018, the Irish Freedom Party (also known as "Irexit Freedom to Prosper"), was formed to campaign for an Irish exit from the EU and to field candidates in the 2019 European Parliament election. Its two candidates were party leader Hermann Kelly, who received 2,441 first preference votes (0.67%) in the Dublin constituency, and chairperson Professor Delores Cahill, who polled with 1.47% of first preference votes in the South constituency.


Helen Taft Manning

Helen Herron Taft Manning (August 1, 1891 – February 21, 1987) was an American professor of history and college dean. She was the middle child and only daughter of U.S. President William Howard Taft and his wife Helen Herron.
Personal life.
Like her older brother Robert and younger brother Charles, Helen Taft was a high achiever. She was able to reach goals that her mother had not been granted access to due to the social restrictions placed on women of her mother's time. She earned a scholarship to attend Bryn Mawr College, where she was a student when her father was elected president in 1908.
Taft's studies were interrupted for some time when her mother suffered a stroke, and was left an invalid. She moved into the White House with her family, and helped her mother to regain body movement and speech. Taft also served as official hostess for many White House functions while her mother was disabled. In December, 1910, she was given a debutante party at the White House.
After her mother recovered, she resumed her studies at Bryn Mawr, graduating in 1915 with a bachelor's degree in history. She was a suffragist, and traveled the country, giving speeches in support of the vote for women and women's rights.
On July 15, 1920, she married Yale history professor Frederick Johnson Manning (1894-1966), who then moved to Swarthmore College. The Mannings had two daughters:
Both daughters also pursued careers in teaching.
Academic career.
In 1917, aged only 26, Taft became dean of Bryn Mawr, and served as the college's acting president in 1919.
She then attended Yale University, where she earned a doctorate in history. Taft's research interests centered on the history of North America in the late eighteenth and early nineteenth centuries. In 1925, she returned to Bryn Mawr as dean and professor of history. She served as dean until 1941, and taught history until she retired in 1957, having become head of the department. She continued to research and to publish during her retirement.
Her papers, which include a collection of personal correspondence, professional work, and her husband's work are stored at Bryn Mawr College.
Death.
Taft died in 1987 at age 95 of pneumonia in a nursing home in Philadelphia. She was buried at Church of the Redeemer Cemetery in Bryn Mawr, Pennsylvania.
She was the last surviving child of William Howard Taft, her siblings having died in 1953 and 1983. She was survived by her children.
Notes.
 The Oxford English Dictionary has this, "Originally a generic term, "suffragist" came to refer specifically to those advocates of women's suffrage who campaigned through peaceful, constitutional measures, in distinction to the "suffragettes" who employed direct action and civil disobedience." Manning was most definitely peaceful, and never practiced civil disobedience.


Taxation in the United Kingdom

Taxation in the United Kingdom may involve payments to at least three different levels of government: central government (Her Majesty's Revenue and Customs), devolved governments and local government. Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds, business rates in England, Council Tax and increasingly from fees and charges such as those for on-street parking. In the fiscal year 2014–15, total government revenue was forecast to be £648 billion, or 37.7 per cent of GDP, with net taxes and National Insurance contributions standing at £606 billion.
History.
A uniform Land tax, originally was introduced in England during the late 17th century, formed the main source of government revenue throughout the 18th century and the early 19th century.
Napoleonic wars.
Income tax was announced in Britain by William Pitt the Younger in his budget of December 1798 and introduced in 1799, to pay for weapons and equipment in preparation for the Napoleonic Wars. Pitt's new graduated (progressive) income tax began at a levy of 2 old pence in the pound (1/120) on annual incomes over £60 (equivalent to £ as of ), and increased up to a maximum of 2 shillings (10 percent) on annual incomes of over £200. Pitt hoped that the new income tax would raise £10 million, but receipts for 1799 totalled just over £6 million.
Income tax was levied under five schedules. Income not falling within those schedules was not taxed. The schedules were:
Later, Schedule F (tax on United Kingdom dividend income) was added.
Pitt's income tax was levied from 1799 to 1802, when it was abolished by Henry Addington during the Peace of Amiens. Addington had taken over as prime minister in 1801. The income tax was reintroduced by Addington in 1803 when hostilities recommenced, but it was again abolished in 1816, one year after the Battle of Waterloo.
Considerable controversy was aroused by the malt, house, windows and income taxes. The malt tax was easy to collect from brewers; even after it was reduced in 1822, it produced over 10 percent of government's annual revenues through the 1840s. The house tax mostly hit London town houses; the windows tax mostly hit country manors.
Peel's income tax.
The income tax was reintroduced by Sir Robert Peel in the Income Tax Act 1842. Peel, as a Conservative, had opposed income tax in the 1841 general election, but a growing budget deficit required a new source of funds. The new income tax of 7d in the pound (about 2.9%), based on Addington's model, was imposed on annual incomes above £150 (equivalent to £ as of ).
First World War.
The war (1914-1918) was financed by borrowing large sums at home and abroad, by new taxes, and by inflation. It was implicitly financed by postponing maintenance and repair, and canceling capital expenditure. The government avoided indirect taxes because they raised the cost of living, and caused discontent among the working class. There was a strong emphasis on being "fair" and being "scientific". The public generally supported the heavy new taxes, with minimal complaints. The Treasury rejected proposals for a stiff capital levy, which the Labour Party wanted to use to weaken the capitalists. Instead, there was an excess profits tax, of 50% on profits above the normal prewar level; the rate was raised to 80% in 1917. Excise taxes were added on luxury imports such as automobiles, clocks and watches. There was no sales tax or value added tax. The main increase in revenue came from the income tax, which in 1915 went up to 3s. 6d in the pound (17.5%), and individual exemptions were lowered. The income tax rate increased to 5s. (25%) in 1916, and 6s. (30%) in 1918. Altogether, taxes provided at most 30% of national expenditure, with the rest from borrowing. The national debt soared from £625 million to £7,800 million. Government bonds typically paid 5% p.a. Inflation escalated so that the pound in 1919 purchased only a third of the basket it had purchased in 1914. Wages were laggard, and the poor and retired were especially hard hit.
Modern rules.
Britain's income tax has changed over the years. Originally it taxed a person's income regardless of who was beneficially entitled to that income, but now tax is paid on income to which the taxpayer is beneficially entitled. Most companies were taken out of the income tax net in 1965 when corporation tax was introduced. These changes were consolidated by the Income and Corporation Taxes Act 1970. Also the schedules under which tax is levied have changed. Schedule B was abolished in 1988, Schedule C in 1996 and Schedule E in 2003. For income tax purposes, the remaining schedules were superseded by the Income Tax (Trading and Other Income) Act 2005, which also repealed Schedule F. For corporation tax purposes, the Schedular system was repealed and superseded by the Corporation Tax Acts of 2009 and 2010. The highest rate of income tax peaked in the Second World War at 99.25%. This was slightly reduced after the war and was around 97.5 percent (nineteen shillings and sixpence in the pound) through the 1950s and 60s.
HM Revenue and Customs has published online a comprehensive set of manuals about the UK tax system.
In 1971, the top rate of income tax on earned income was cut to 75%. A surcharge of 15% on investment income kept the overall top rate on that income at 90%. In 1974 the top tax rate on earned income was again raised, to 83%. With the investment income surcharge this raised the overall top rate on investment income to 98%, the highest permanent rate since the war. This applied to incomes over £20,000 (equivalent to £ in terms). In 1974, as many as 750,000 people were liable to pay the top rate of income tax. Margaret Thatcher, who favoured indirect taxation, reduced personal income tax rates during the 1980s. In the first budget after her election victory in 1979, the top rate was reduced from 83% to 60% and the basic rate from 33% to 30%. The basic rate was further cut in three subsequent budgets, to 29% in 1986 budget, 27% in 1987 and 25% in 1988. The top rate of income tax was cut to 40% in the 1988 budget. The investment income surcharge was abolished in 1985.
Subsequent governments reduced the basic rate further, to the present level of 20% in 2007. Since 1976 (when it stood at 35%), the basic rate has been reduced by 15%, but this reduction has been largely offset by increases in national insurance contributions and value added tax.
In 2010 a new top rate of 50% was introduced on income over £150,000. A predictable result was that taxpayers disguised their income, and revenue to the Exchequer went down. In the 2012 budget this rate was cut to 45% for 2013–14; this was followed by an increase in the tax paid by additional rate taxpayers from £38 billion to £46 billion. Chancellor George Osborne said that the lower, more competitive tax rate had caused the increase.
Business rates were introduced in England and Wales in 1990 and are a modernised version of a system of rating that dates back to the Elizabethan Poor Law of 1601. As such, business rates retain many previous features from, and follow some case law of, older forms of rating. The Finance Act 2004 introduced an income tax regime known as "pre-owned asset tax" which aims to reduce the use of common methods of inheritance tax avoidance.
Overview.
Income tax forms the single largest source of revenues collected by the government. The second largest source of government revenue is National Insurance Contributions. The third largest source of government revenues is value added tax (VAT), and the fourth-largest is corporation tax.
Residence and domicile.
United Kingdom source income is generally subject to UK taxation whatever the citizenship and place of residence of an individual, or the place of registration of a company. This means that the UK income tax liability of an individual who is neither resident nor ordinarily resident in the United Kingdom is limited to any tax deducted at source on UK income, together with tax on income from a trade or profession carried on through a permanent establishment in the UK and tax on rental income from UK real estate.
Individuals who are both resident and domiciled in the United Kingdom are additionally liable to taxation on their worldwide income and gains. For individuals resident but not domiciled in the United Kingdom (a "non-dom"), foreign income and gains have historically been taxed on the remittance basis, that is to say, only income and gains remitted to the United Kingdom are taxed (for such people the United Kingdom is sometimes called a tax haven). From 6 April 2008, a long term (resident in 7 of the previous 9 years) non-dom wishing to retain the remittance basis is required to pay an annual tax of £30,000. Furthermore, from 6 April 2017, non-domiciled individuals who have been UK resident for 15 out of the last 20 tax years become deemed domiciled in the UK for tax purposes. Affected individuals are treated in a similar manner to UK domiciled individuals for tax purposes, by becoming subject to income tax and capital gains tax on the normal arising basis, with their worldwide estate subject to inheritance tax.
UK domiciled individuals who are not resident for three consecutive tax years are not liable for UK tax on their worldwide income, and those who are not resident for five consecutive tax years are not liable for UK tax on their worldwide capital gains. Anyone physically present in the UK for 183 or more days in a tax year is classed as resident for that year.
"Domicile" here is a term with a technical meaning. Roughly, an individual is domiciled in the United Kingdom if they were born there, or if the UK is their permanent home; they are not UK domiciled if they were born outside of the UK and do not intend to remain permanently.
A company is resident in the United Kingdom if it is incorporated there or if its central management and control are there (although in the former case a company could be resident in another jurisdiction in certain circumstances where a tax treaty applies).
Double taxation of income and gains may be avoided by an applicable double tax treaty; the United Kingdom has one of the largest networks of treaties of any country.
Examples of non-dom status.
Most migrant workers (including those from within the EEA) would classify as non-doms. However, since the non-dom exemption applies only to income sourced from outside of the United Kingdom, the majority of people making use of the tax exemption are wealthy individuals with substantial income from outside of the United Kingdom (e.g. from foreign savings). Typical such individuals include senior company executives, bankers, lawyers, business owners and international recording artists.
The tax year.
The tax year is sometimes also called the "fiscal year". A company's accounting year, which has some relevance for corporation tax purposes, can be chosen by the company and often runs from 1 April to 31 March, in line with the fiscal year.
The British personal tax year runs from 6 to 5 April in the following year.
Personal taxes.
Income tax.
Income tax is the single largest source of government revenue in the United Kingdom, making up about 30 percent of the total, followed by National Insurance contributions at around 20 percent. More than 25% of all income tax revenue is paid by the top 1% of taxpayers, i.e. taxpayers with the highest incomes, and 90% of all income tax revenue is paid by the top 50% of taxpayers with the highest incomes. The Scottish Parliament has full control over income tax rates and thresholds on all non-savings and non-dividend income liable for tax by taxpayers resident in Scotland.
Each person has an income tax personal allowance, and income up to this amount in each tax year is free of tax. Until the 2025/26 tax year, the tax-free allowance for under-65s with income less than £100,000 is £12,570.
Any income above the personal allowance is taxed using a number of bands:
England, Wales and Northern Ireland.
Taxpayer's income is assessed for tax according to a prescribed order, with income from employment using up the personal allowance and being taxed first, followed by savings income (from interest or otherwise unearned) and then dividends.
Foreign income of United Kingdom residents is taxed as United Kingdom income, but to prevent double taxation the United Kingdom has agreements with many countries to allow offset against United Kingdom tax what is deemed paid abroad. These deemed amounts paid abroad are not necessarily as much as actually paid.
Rental income on a property investment business (such as a buy to let property) is taxed as other savings income, after allowing deductions including mortgage interest. The mortgage does not need to be secured against the property receiving the rent, subject to a maximum of the purchase prices of the property investment business properties (or the market value at the time they transferred into the business). Joint owners can decide how they divide income and expenses, as long as one does not make a profit and the other a loss. Losses can be brought forward to subsequent years.
Current rates.
This table reflects the removal of the 10% starting rate from April 2008, which also saw the 22% income tax rate drop to 20%. From April 2010, the Labour government introduced a 50% income tax rate for those earning more than £150,000. Income threshold for high taxation rate on income was decreased to 32,011 in 2013. . The coalition government raised this allowance in years following 2014, and the 50% tax bracket was reduced to its current 45% rate. Note: For every £2 earned above £100,000, £1 of the personal allowance is lost. This means for incomes between £100,001 and £125,140 the marginal income tax rate is 60%.
Scotland.
Since 2017 the Scottish Parliament has had the power to set the tax band thresholds (excluding the personal allowance) as well as the rates on all non-savings and non-dividend income of Scottish taxpayers.
†Assumes individuals are in receipt of the Standard UK Personal Allowance.
††The Personal Allowance reduces by £1 for every £2 earned over £100,000. This means for incomes between £100,001 and £125,140 the marginal income tax rate is 61.5%.
Exemptions on investment.
Certain investments carry a tax favoured status including:
While all income is taxable, gains are exempt for income tax purposes.
Certain investments via the state owned National Savings scheme are not subject to tax including Index linked Certificates (up to £15,000 per issue) and Premium Bonds, a scheme that issues monthly prizes in place of interest on individual holdings up to £50,000.
Interest is paid tax-free, while dividends are paid along with a tax credit to the investor which can then be offset against dividend tax due. For a basic rate tax payer this means they have no tax to pay on a dividend. There is no overall limit on how much a person can have invested in ISA accounts, but additional investments are currently limited to £11,280 per person per year: a maximum of £5,640 in cash funds, with the balance being allocated either to mutual funds (Units Trusts and OEICs) or individual self-selected shares.
These have the same tax treatment as ISAs in terms of growth. Full tax relief is also given at the individual's marginal rate on contributions or, in the case of an employer contributions, it is treated as an expense and is not taxed on the employee as a benefit in kind. Aside from a tax free lump sum of 25% of the fund, benefits taken from pension funds are taxable.
These are investments in smaller companies or funds of holdings in such companies over a minimum term of five years. These are not taxable and qualify for 30 percent tax relief against an individual's income.
A non-taxable investment into smaller company shares over three years that qualifies for 30 percent tax relief. The facility also allows an individual to defer capital gains liabilities (these gains can be stripped out in future years using the annual CGT allowance.)
A non-taxable investment into smaller company shares over three years that qualifies for 50 percent tax relief. The facility also allows an individual to defer capital gains liabilities (these gains can be stripped out in future years using the annual CGT allowance.)
These include offshore and onshore investment bonds issued by insurance companies. The main difference between the two is that corporation tax paid by the onshore bond means that gains in the onshore bond are treated as if basic rate tax has been paid (this cannot be reclaimed by zero or starting rate tax payers). With both versions up to 5 percent for each complete year of investment can be taken without an immediate tax liability (subject to a maximum total of 100 percent of the original investment). On this basis, investors can plan an income stream while deferring any chargeable withdrawals until they are on a lower rate of tax, are no longer a United Kingdom resident, or their death.
Trusts can be offshore if all trustees are non-resident. Such trusts can own foreign-operated companies. Corporation tax rates can be lower in some countries and where we still have double taxation treaties. However, since anti-avoidance rules have been introduced for taxation of trusts, these structures are not advantageous for someone who will remain resident.
Exceptions.
Many holdings and income from them are exempt for "historical reasons". These include:
Inheritance tax.
Inheritance tax is levied on "transfers of value", meaning:
The first slice of cumulative transfers of value (known as the "nil rate band") is free of tax. This threshold is currently set at £325,000 (tax year 2012/13) and has recently failed to keep up with house price inflation with the result that some 6 million households currently fall within the scope of inheritance tax. Over this threshold the rate is 40 percent on death or 36 per cent if the estate qualifies for a reduced rate as a result of a charitable donation. Since October 2007, married couples and registered civil partners can effectively increase the threshold on their estate when the second partner dies - to as much as £650,000 in 2012–13. Their executors or personal representatives must transfer the first spouse or civil partner's unused Inheritance Tax threshold or 'nil rate band' to the second spouse or civil partner when they die.
Transfers of value between United Kingdom-domiciled spouses are exempt from tax. Recent changes to the tax brought in by the Finance Act 2008 mean that nil-rate bands are transferable between spouses to reduce this burden - something which previously could only be done by setting up complex trusts.
Gifts made more than seven years prior to death are not taxed; if they are made between three and seven years before death a tapered inheritance tax rate applies. There are some important exceptions to this treatment: the most important is the "reservation of benefit rule", which says that a gift is ineffective for inheritance tax purposes if the giver benefits from the asset in any way after the gift (for example, by gifting a house but continuing to live in it).
Inheritance Tax is not levied on the estate of persons who died "on active service" or from the effects of wounds sustained on such service...regardless of how long after that may be if it can be proven as the cause of death. In addition as the deceased spouse is subject to an exemption that full nil rate band is transferable to the surviving spouse's estate on the survivor's death.
Council Tax.
Council tax is the system of local taxation used in England, Scotland and Wales to part fund the services provided by local government in each country. It was introduced in 1993 by the Local Government Finance Act 1992, as a successor to the unpopular Community Charge ("poll tax"), which had (briefly) replaced the Rates system. The basis for the tax is residential property, with discounts for single people.
As of 2008, the average annual levy on a property in England was £1,146. In 2006–2007 council tax in England amounted to £22.4 billion and an additional £10.8 billion in sales, fees and charges,
Sales taxes and duties.
Value added tax.
The third largest source of government revenues is value added tax (VAT), charged at 20 percent on supplies of goods and services. It is therefore a tax on consumer expenditure.
Certain goods and services are exempt from VAT, and others are subject to VAT at a lower rate of 5 percent (the reduced rate, such as domestic gas supplies) or 0 percent ("zero-rated", such as most food and children's clothing). Exemptions are intended to relieve the tax burden on essentials while placing the full tax on luxuries, but disputes based on fine distinctions arise, such as the notorious "Jaffa Cake Case" which hinged on whether Jaffa Cakes were classed as (zero-rated) cakes—as was eventually decided—or (fully taxed) chocolate-covered biscuits. Until 2001, VAT was charged at the full rate on sanitary towels.
It was introduced in 1973, in consequence of Britain's entry to the European Economic Community, at a standard rate of 10 percent. In July 1974, the standard rate became 8 percent and from October that year petrol was taxed at a new higher rate of 25 percent. In the budget of April 1975 the higher rate was extended to a wide range of "luxury" goods. In the budget of April 1976 the 25 percent higher rate was reduced to 12.5 percent. On 18 June 1979, the higher rate was scrapped and VAT set at a single rate of 15 percent. In 1991 this became 17.5 percent, though when domestic fuel and power was added to the scheme in 1994, it was charged at a new, lower rate of 8 percent. In September 1997 this lower rate was reduced to 5 percent and was extended to cover various energy-saving materials (from 1 July 1998), sanitary protection (from 1 January 2001), children's car seats (from 1 April 2001), conversion and renovation of certain residential properties (from 12 May 2001), contraceptives (from 1 July 2006) and smoking cessation products (from 1 July 2007).
On 1 December 2008, VAT was reduced to 15 percent, as a reaction to the late-2000s recession, by Chancellor Alistair Darling.
On 1 January 2010 VAT returned to 17.5 percent.
On 4 January 2011 VAT was raised to 20 percent by Chancellor George Osborne, where it remains.
Excise duties.
Excise duties are charged on, amongst other things, motor fuel, alcohol, tobacco, betting and vehicles.
Stamp duty.
Stamp duty is charged on the transfer of shares and certain securities at a rate of 0.5 percent. Modernised versions of stamp duty, stamp duty land tax and stamp duty reserve tax, are charged respectively on the transfer of real property and shares and securities, at rates of up to 4 percent and 0.5 percent respectively.
Motoring taxation.
Motoring taxes include: fuel duty (which itself also attracts VAT), and Vehicle Excise Duty. Other fees and charges include the London congestion charge, various statutory fees including that for the compulsory vehicle test and that for vehicle registration, and in some areas on-street parking (as well as associated charges for violations).
Business taxes.
Corporate Tax.
Corporation tax is a tax levied in the United Kingdom on the profits made by companies and on the profits of permanent establishments of non-UK resident companies and associations that trade in the EU.
Corporation tax forms the fourth-largest source of government revenue (after income, NIC, and VAT). Prior to the tax's enactment on 1 April 1965, companies and individuals paid the same income tax, with an additional profits tax levied on companies. The Finance Act 1965 replaced this structure for companies and associations with a single corporate tax, which borrowed its basic structure and rules from the income tax system. Since 1997, the United Kingdom's Tax Law Rewrite Project has been modernising the United Kingdom's tax legislation, starting with income tax, while the legislation imposing corporation tax has itself been amended; the rules governing income tax and corporation tax have thus diverged.
Business rates.
Business rates is the commonly used name of non-domestic rates, a rate or tax charged to occupiers of non-domestic property. Business rates form part of the funding for local government, and are collected by them, but rather than receipts being retained directly they are pooled centrally and then redistributed. In 2005–06, £19.9 billion was collected in business rates, representing 4.35 percent of the total United Kingdom tax income.
Business rates are a property tax, where each non-domestic property is assessed with a rateable value, expressed in pounds. The rateable value broadly represents the annual rent the property could have been let for on a particular valuation date according to a set of assumptions. The actual bill payable is then calculated using a multiplier set by central government, and applying any reliefs.
Business and personal taxes.
Some taxes are, depending on the circumstances, paid by both individuals and companies, and government
National Insurance contributions.
The second largest source of government revenue is National Insurance contributions (NICs). NICs are payable by employees, employers and the self-employed and in the 2010–2011 tax year £96.5 billion was raised, 21.5 percent of the total collected by HMRC.
Employees and employers pay contributions according to a complex classification based on employment type and income. Class 1 (employed persons) NIC is charged at several rates depending on various income thresholds and a number of other factors including age, the type of occupational pension scheme contributed to by the employee and/or employer and whether or not the employee is an ocean-going mariner. Certain married women who opted to pay reduced contributions (in return for reduced benefits) prior to 1977 retain this right for historical reasons.
Employers also pay contributions on many benefits in kind provided to employees (such as company cars) and on tax liabilities met on behalf of employees via a "PAYE Settlement Agreement".
There are separate arrangements for self-employed persons, who are normally liable to Class 2 flat rate NIC and Class 4 earnings-related NIC, and for some voluntary sector workers.
Capital gains tax.
Capital gains are subject to tax at 18 or 28 percent (for individuals) or at the applicable marginal rate of corporation tax (for companies).
The basic principle is the same for individuals and companies - the tax applies only on the disposal of a capital asset, and the amount of the gain is calculated as the difference between the disposal proceeds and the "base cost", being the original purchase price plus allowable related expenditure. However, from 6 April 2008, the rate and reliefs applicable to the chargeable gain differ between individuals and companies. Companies apply "indexation relief" to the base cost, increasing it in accordance with the Retail Prices Index so that (broadly speaking) the gain is calculated on a post-inflation basis (with different rules apply for gains accrued prior to March 1982). The gain is then subject to tax at the applicable marginal rate of corporation tax.
Individuals are taxed at a flat rate of 18 percent (or since 22 June 2010, 28 percent for higher rate taxpayers) with no indexation relief. However, if claiming Entrepreneurs' Relief the rate remains 10 percent. Capital losses from prior years can be brought forward.
Expenditure on a business (such as a property business) made by an individual can be claimed as an allowance against Capital Gains. Whether expenditure is claimable against income (potentially reducing income tax) or capital (potentially reducing capital gains tax) depends on whether there was improvement of the property: if there was none, it is against income; if there was some, then it is against capital.
Transfers between husband and wife or between civil partners do not crystallise a capital gain, but instead transfer the purchase price (book cost). Otherwise, transfers made as gifts are treated for CGT purposes as being made at the market value at the date of transfer.
Tax gap.
The 'tax gap' is the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected. The tax gap for the UK in 2013–14 was £34 billion, or 6.4 percent of total tax liabilities. It can be broken down by tax type
and behaviour


Ranjit Kumar Gupta

Ranjit Kumar Gupta (often referred to as Ranjit Gupta) was Police Commissioner of Kolkata in the seventies and played a controversial role in tackling the Naxalite movement. He retired as the police chief of West Bengal.
Career.
Gupta joined the Indian Police Service in 1943. He was trained along with Taslimuddin Ahmed, who remained a lifelong friend, but with whom he had a meeting only after the creation of Bangladesh; Taslimuddin was the IG East Pakistan before Bangladesh, during the military crackdown.
Between 1943 and 1967 he served in various capacities, including SDPO in Chittagong District (pre-independence Bengal), responsible for liaison with the Indian Army during the war. It was during this period that he made friends with Col. Cariappa, later the Chief of Army Staff of Independent India, and Captain Osmani, later the Chief of the Bangladesh Army. He was posted as SDPO, Serampore, when the war ended, and moved on to be Superintendent, Wireless, where he supervised the installation of the wireless system for the state and for the city of Calcutta alike, a system that has served both police forces since then, with modernisation as demanded. He then was DC, South, and took pride throughout his career on there not being a single casualty during the traumatic days of partition. Later, after stints as DC, DD, and then as DC, HQ, he was the youngest DIG, as the man in charge of the Northern Range. He went on (not in sequence) to be DIG in charge of Presidency Range, DIG Intelligence Bureau, and DIG, Armed Police, Training and Borders. The Armed Police at that time consisted of three battalions and the Industrial Area Reserve Force. Later he raised the 2nd Battalion of the Eastern Frontier Rifles. . He was the DIG (Border Police) during the Indo-Pakistani War of 1965.
In 1967, he succeeded another life-long friend, P. K. Sen, as Commissioner of Police, Calcutta, just as the Naxalite movement got into high gear. He played a controversial role in tackling the Naxalite movement. He was hated by not only the ultra-left radicals and human rights activists for his ruthless line of action, but also by mainstream politicians. However, his juniors held him in high regard, particularly for his integrity and strong character.
During the troubled Naxalite movement days, as Commissioner of Police, he worked directly under Govind Narain, who was the Union Home Secretary. Afterwards, he worked closely with the centre to restore the rule of law in West Bengal. He is particularly credited for the conduct of the elections in 1971. Quite often in the thick of controversy, he had trouble with the political establishment in April 1971 and proceeded on leave. He returned in 1972 as IG of West Bengal (then police chief; the post of Director General had not been created, and came in with his successor) and continued till July 1976. Thereafter, he retired prematurely.
Endowed with impeccable manners, he was a scholar and anthropologist. His original discipline at Presidency College was history, which he read under the legendary Susobhan Sarkar. It was noteworthy that he was the only contributor to the festschrift brought out to honour his old master who was not formally a practising academician; all the others were the biggest names teaching and practising the discipline of history in India.
Prasun Mukherjee, a senior police officer who served under him, in an obituary tribute said, "In the departure of Mr Ranjit Gupta, we have lost a person who had become a legend during his career, who was a born leader of a force, was confident of himself, trusted his juniors and identified himself with them so much that he called himself a Policeman and not a Police Officer."
Death.
Gupta died on 19 May 2012 at the age of 93.


SWALEC

SWALEC was an electricity supply and distribution company in South Wales, established in 1989 following the de-regulation of the electricity supply industry in the United Kingdom. The business has seen several changes of ownership from 1996, and the SWALEC brand has been used for retail gas supply as well as electricity. Today Western Power Distribution owns the distribution network, and SWALEC is a trading name of OVO Energy.
Predecessor.
The South Wales Electricity Board (SWEB) was formed in 1948 under the Electricity Act 1947, which brought about the nationalisation and merger of local authority and private electricity companies.
The SWEB was responsible for the purchase of electricity from the electricity generator (the Central Electricity Generating Board from 1958) and the distribution and sale of electricity to customers. The key members of the Board were: Chairman W.D.D. Fenton (1964, 1967), Deputy Chairman H. Pryce-Jones (1964, 1967), full-time member William E. Richardson (1964, 1967).
The number of customers supplied by the Board was:
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Formation.
SWEB was privatised in 1989 as South Wales Electricity, one of the regional companies created by the Electricity Act 1989. The company soon began to use the SWALEC brand.
Purchase and breakup.
The business was bought in 1996 for £872m by newly privatised company Welsh Water, which rebranded itself as Hyder. The business plan was to make significant logistical savings by combining the field activities of electricity and water supply operations by co-locating in fewer offices and operational depots.
In 1997 SWALEC Gas was set up to take advantage of the deregulation of the gas market in the UK which took place in stages from 1997 to 1998. An advertising campaign was launched featuring Wimbledon F.C. and Wales footballer Vinnie Jones.
Hyder encountered financial difficulties and in February 2000 the retail electricity and gas business under the SWALEC brand was sold to British Energy for a reported £105m. The sale included the SWALEC retail brand, whilst Hyder retained the SWALEC electricity distribution business (i.e., running the electricity network) which was renamed Infralec.
In August 2000 Scottish and Southern Energy (SSE) agreed to buy the electricity and gas supply businesses from British Energy for a reported price of £210m. In September 2000, Western Power Distribution bought Hyder for £565 million, sold Welsh Water and renamed Infralec to WPD South Wales.
SSE continued to use the SSE SWALEC brand name for the supply of electricity and gas in Wales. Following the sale of SSE's retail business to OVO Energy in 2020, SWALEC is a trading name of OVO.
From 1992 to 2013 SSE was the sponsor of Wales WRU Challenge Cup, and the SWALEC name was attached to a range of league competitions and trophies administered by the Welsh Rugby Union.


Otto Kelsey

Otto Goodell Kelsey (November 11, 1852 – August 20, 1934) was an American lawyer and politician.
Early life.
He was born on November 11, 1852, in Rochester, Monroe County, New York. He was the son of Wisconsin State Senator Charles S. Kelsey (born 1822) and Lucretia Parson (née Bacon) Kelsey (died 1868).
Congressman William H. Kelsey and Wisconsin State Senator Edwin B. Kelsey were his uncles.
Career.
He became a printer, then studied law, was admitted to the bar in 1875, and practiced law in Geneseo, Livingston County, New York.
Political career.
He was a Republican member of the New York State Assembly (Livingston Co.) in 1894, 1895, 1896, 1897, 1898, 1899, 1900, 1901 and 1902. In November 1902, he ran for County Judge of Livingston County, but was unexpectedly defeated. Subsequently his party friends forced Theodore P. Gilman to resign the office of First Deputy Comptroller, and had Kelsey appointed to the post. When Comptroller Nathan Lewis Miller was appointed to the New York Supreme Court, Kelsey was appointed New York State Comptroller to fill the vacancy, and was elected at the New York state election, 1904, to succeed himself.
On May 2, 1906, Kelsey was appointed by Governor Frank W. Higgins to a three-year term as Superintendent of Insurance, and resigned the comptrollership. Early in 1907, Governor Charles Evans Hughes asked Kelsey to resign, but he refused. The governor then asked the New York State Senate to remove Kelsey on the ground that "while honest he utterly lacks in force and initiative", but after a lengthy hearing in the Judicial Committee, Kelsey was upheld by a vote of 27 to 24 on May 3, 1907. Then Governor Hughes appointed Matthew C. Fleming a Special Commissioner to examine the Insurance Department, and on February 2, 1908, Fleming declared Kelsey "unfit for the office" in his report to the State Senate, but Kelsey was maintained in office by an even larger majority.
Eventually, Kelsey resigned from the Insurance Department to be re-appointed First Deputy Comptroller by Charles H. Gaus on January 1, 1909, and acted as Comptroller after Gaus's death until the appointment, on November 11, of Clark Williams to fill the vacancy. A week later, Kelsey was forced to resign as First Deputy Comptroller.
Personal life.
He died on August 20, 1934, in Perry, Wyoming County, New York, after complications from a fall, and was buried in Geneseo.


South of Scotland Electricity Board

The South of Scotland Electricity Board (SSEB) generated, transmitted and distributed electricity throughout the south of Scotland, including the former regions of Strathclyde, Lothian, Fife, Central, Borders and Dumfries and Galloway and a few towns in northern England. It existed between 1955 and 1991.
History.
The South of Scotland Electricity Board (SSEB), was formed as a result of the Electricity Reorganisation (Scotland) Act 1954. On 1 April 1955, South West Scotland Electricity Board and South East Scotland Electricity Board were merged into the South of Scotland Electricity Board.
In January 1990 it shut down a reactor at the Hunterston A Magnox Power Station. The second reactor was shut down on 31 March 1990, the day before the nuclear generation assets (Hunterston A, Hunterston B and Torness Power Stations) were vested with Scottish Nuclear.
The remainder of the assets were privatised as Scottish Power in 1991.


Slogans of the United States Army

Slogans of the United States Army changed rarely in the 20th century, relative to the 21st.
World War I.
"I Want YOU for US Army" featured on a poster of Uncle Sam painted by James Montgomery Flagg.
1950s–1971.
"Choice, Not Chance" and "Modern Army Green" were both used as slogans to advertise for having the choice of job training, travel, and branch and to highlight the newly introduced Class A Uniform, respectively. Public announcements on broadcast television, and highway roadway signs advertised slogans during a time of a national draft of young men 18 to 34 years of age. The advantage of volunteering for service as opposed to being drafted was the option to choose which career field you wanted to serve in along with the first unit and/or location of assignment.
1971 to 1980.
"Today's Army Wants to Join You" was a recruiting slogan from the 1971 Volunteer Army (Project VOLAR) campaign, which was introduced as the country prepared to transition to an all-volunteer military. When N. W. Ayer & Son, who were engaged by the US Army, believed they felt the army said "Today's Army is changing; we want to meet you half way", the firm came up with that slogan. General William Westmoreland asked "Do we have to ask it that way?" but agreed to the campaign. The slogan was replaced by "Join the People Who've Joined the Army" in 1973, which later evolved into "This is the Army."
Slogan was written in 1971 by Ted Regan Jr., Executive Vice President and Executive Creative Director of N.W. Ayer, the Army's ad agency.
Regan also wrote the follow up slogan, "Join the people who've joined the Army."
1980 to 2001.
"Be All You Can Be" was the recruiting slogan of the United States Army for over twenty years. Earl Carter (pen-name, E.N.J. Carter) working for the N. W. Ayer Advertising Agency as a Senior Copywriter created the "Be All You Can Be" theme line in 1980. In January 2003, the U.S. Army awarded Carter its Outstanding Civilian Service Award. Carter’s original concept sheet, with words “Be All You Can Be”, is now part of a permanent collection at the US Army Heritage Center Foundation.
2001 to 2006.
"Army of One" was a relatively short-lived recruiting slogan. It replaced the popular "Be All You Can Be" and was replaced in 2006 by the new slogan "Army Strong". The reason for the replacement, states Frank Luntz, is that the slogan "Army of One" is contrary to the idea of teamwork.
2006 to 2018.
"Army Strong" is the recruiting slogan that has been used for more than a decade by the United States Army. The composer of the music used in the Army Strong television commercials is Mark Isham.
2018 to 2019.
The Army debuted a new recruiting slogan, "Warriors Wanted," in October 2018. The Army updated the recruiting slogan to "What's Your Warrior?" in 2019. The slogan launched on broadcast, print and digital properties in November 2019 and used "soldier stories" to persuade youth to enlist.


Vega flight VV05

Vega flight VV05 is the Vega space launch of the Sentinel-2A satellite.
Payload.
The flight was a single-payload mission that deployed the Sentinel-2A Earth observation satellite into orbit, with a total payload mass of about , including the satellite and its adapter.
Sentinel-2A.
Sentinel-2A, the first of the two Sentinel-2 Earth observation satellites, had a lift-off mass of approximately , and has a design lifetime of 7.25 to 12 years. It was developed by Airbus Defence and Space under the supervision of the European Space Agency for the European Union's Copernicus programme.
It is Airbus's spacecraft launched by Arianespace.
Mission description.
Launch date.
The successful Vega flight took place on at 01:51:58UTC ( at 22:51:58 local time) from the ELV launch pad in Kourou, French Guiana.
Timeline and trajectory.
The mission was planned to last 54 minutes and 43 seconds from lift-off until separation, placing its payload into a quasi-circular sun-synchronous target orbit with an altitude of about , at an inclination of about 98.5°.
Statistics.
The launch was the Arianespace mission (the in ). Sentinel-2A was the spacecraft to be put in orbit by Arianespace.


Michael Rudolph

Michael Rudolph (1758–1795), an officer in the United States Army, served as acting Adjutant General and acting Inspector General of the U.S. Army in 1793. Although eligible, Captain Rudolph did not join The Society of the Cincinnati as an original member when it was established in 1783. He did however qualify for membership and became eligible for representation by a living descendant after the "Rule of 1854" was adopted by the Society as a way to revive the membership.
Rudolph was born in Elkton, Maryland of parents of German descent, and received no formal education. In April 1778, at around the age of twenty, he enlisted in Lee's Legion, where he served for the duration of the American Revolutionary War. He was commissioned a Lieutenant in July 1779, and in September 1779 was brevetted a Captain for his actions in the Battle of Paulus Hook. He was discharged at the conclusion of the war and returned to civilian life.
He returned to the Army in June 1790, as a captain in the 1st U.S. Infantry. He was promoted to Major commanding the Squadron of Light Dragoons in March 1792. In February 1793, he was made acting Adjutant General and acting Inspector General of the U.S. Army. Shortly afterward, he was given command of Fort Hamilton, Ohio. There, he refused to postpone the execution of several soldiers for desertion even though he knew an appeal of their case was pending. Moments after the execution was carried out, a messenger arrived with orders reprieving some of the executed men. The execution infuriated Rudolph's commander, General Anthony Wayne, who ordered Rudolph's resignation in July 1793. Accounts say he returned home to find his wife had been unfaithful, and went to sea to seek his fortune, where he was captured and killed by pirates.
A legend which circulated in the mid-19th century had Rudolph making his way to France where he became the military commander Michel Ney.


Chris Cannan

Chris Cannan is an Australian senior career officer of the Australian Department of Foreign Affairs and Trade (DFAT) who has been the Ambassador to Israel since June 2017, until September 2020.
Personal life.
He grew up in Victor Harbor, South Australia and graduated from Victor Harbor High School (VHHS).
Cannan earned a Bachelor of Arts in Journalism from the University of South Australia, a Bachelor of Arts in Asian Studies from Flinders University and a Master of Arts in Foreign Affairs and Trade from Monash University.
Career.
Cannan was head of the Environment Branch at DFAT and therefore, their lead negotiator at the Rio+20 UN Conference on Sustainable Development.


Chlodwig, Landgrave of Hesse-Philippsthal-Barchfeld

Chlodwig, Landgrave of Hesse ("Chlodwig Alexis Ernst"; 30 July 1876 – 17 November 1954) was an officer in the Prussian Army and head of the Hesse-Philippsthal line of the House of Hesse.
As head of the house he was styled "His Highness the Landgrave of Hesse".
Early life.
Landgrave Chlodwig, the seventh of ten children of Prince William of Hesse-Philippsthal-Barchfeld, was born at Burgsteinfurt. He was the only surviving son from his father's second marriage with Princess Juliane of Bentheim and Steinfurt; his only surviving full sibling, Princess Bertha, was married to Leopold IV, Prince of Lippe.
Although the third son Landgrave Chlodwig became heir to the headship of the House of Hesse-Philippsthal-Barchfeld upon the death of his uncle in 1905 due to his elder half brothers Prince Friedrich Wilhelm and Prince Carl Wilhelm von Ardeck's exclusion from the succession on account of their parents morganatic marriage.
Landgrave Chlodwig served in the Prussian Army reaching the rank of lieutenant colonel. On 26 May 1904 he married Princess Caroline of Solms-Hohensolms-Lich, the daughter of Prince Hermann, in her home town of Lich. The couple had five children: Wilhelm Ernst Alexis Hermann (1905-1942) who married Princess Marianne of Prussia, Ernst Ludwig (1906-1934), Irene (1907-1980), Alexander Friedrich (1911-1939) and Viktoria Cäcilie (1914-1998).
Landgrave.
On 16 August 1905, Chlodwig succeeded his uncle Landgrave Alexis as head of the House of Hesse-Philippsthal-Barchfeld, giving him a seat in the House of Lords of Prussia. On 22 December 1925 he inherited the assets and headship of the House of
Hesse-Philippsthal following the death of Landgrave Ernst.
In the early 1930s three of Landgrave Chlodwig's children (Wilhelm, Alexander Friedrich and Viktoria Cäcilie) joined the Nazi party. His third son Prince Alexander Friedrich, who suffered from epilepsy, was sterilised by the Nazis on 27 September 1938, he died a year later. The landgrave's eldest son Prince Wilhelm, an SS-Hauptsturmführer, was killed in action during World War II.
Landgrave Chlodwig died aged 78 in Bad Hersfeld, he was survived by his wife and daughters, his three sons having predeceased him. His grandson Wilhelm succeeded him as head of the House of Hesse-Philippsthal.


A. Maurice Low

Sir Alfred Maurice Low (14 July 1860 – 17 June 1929) was a British-American journalist and author.
Biography.
Low was born in London to Jewish parents Therese (; 1835–1887) and Maximillian Loewe (1830–1900), who emigrated to Britain from Hungary following the 1848 uprising. His siblings included journalists Sir Sidney Low, Frances Helena, and Barbara Low. Low was educated at King's College School in that city, and afterward in Austria, and later obtained a Master's degree from Dartmouth College.
From 1888 he was correspondent at Washington, D.C., for the "Boston Globe", and from 1896 for the London "Daily Chronicle", being the first Washington correspondent to be appointed by an English paper. From 1896 he also edited the American department of the London "National Review". He later became Chief American Correspondent of the London "Morning Post".
Low was a foreign correspondent in Cuba during the Spanish–American War, and went on to devote a large portion of his life to the study of Anglo-American relations. He wrote "The United States and Its Dependencies" for the "Annual Register" (London, 1901); and was a contributor to other influential magazines in England and America, including "Collier's Weekly", "Harper's Weekly", "The Forum", "North American Review", "Scribner's", "McClure's", and "The Fortnightly Review". He was the author of "The Supreme Surrender", a novel (New York, 1901).
His efforts to promote the Allied cause in the United States during the World War I were rewarded by a knighthood as part of the 1922 Birthday Honours. He died of arteriosclerosis in Washington on 17 June 1929.


Charles Granville, 2nd Earl of Bath

Charles Granville, 2nd Earl of Bath (bapt. 31 August 1661 – 4 September 1701) was an English soldier, politician, diplomat, courtier and peer.
Born with the courtesy title of Lord Lansdown in 1661, he was the eldest son of John Granville, 1st Earl of Bath and his wife, the former Jane Wyche. On 22 May 1678, he married Lady Martha Osborne, the fourth daughter of Thomas Osborne, 1st Duke of Leeds.
On 19 November 1680, Granville was elected as Member of Parliament for Launceston following the by-election caused by the death of Sir John Coryton, Bt. but was defeated by William Harbord in the following general election of February 1681. In 1683, he fought in the Battle of Vienna on the Habsburg side and was created a Count of the Holy Roman Empire for his services, on 27 January 1684.
Granville returned to Parliament after being elected MP for Cornwall in 1685 and was also appointed ambassador to Spain that year. After his defeat to Hugh Boscawen and Sir John Carew, 3rd Baronet, he was called to the House of Lords in his father's barony of Granville in 1689, appointed Joint Lord Lieutenant of Devon and Cornwall alongside his father in 1691 and a Lord of the Bedchamber in 1692. His wife had died in 1689 and on 10 May 1691 (N.S.), he married Isabella, the sister of Henry de Nassau d'Auverquerque, 1st Earl of Grantham. They had one son, William Henry.
Granville inherited his father's earldom of Bath on 22 August 1701 and died by suicide the following month. His titles passed to his only son, William (1691–1711), who died unmarried at the age of 19, whereby the earldom became extinct.


Gochihr

Gochihr (also spelled Gozihr) was a Persian dynast from the Bazrangid dynasty, who ruled Istakhr as a Parthian vassal in the early 3rd-century. He was killed in 205/6 by the Persian prince Pabag, who had his domains conquered.


Mihrak

Mihrak was a Parthian dynast, who was the ruler of Abarsas and Jahrom in the early 3rd-century. He was the son of Anoshagzatan, and belonged to a family which traced their descent back to the Kayanids. He was defeated and killed in ca. 222 during a clash with the first Sasanian king Ardashir I (r. 224-242). Mihrak had a daughter named Gurdzad, who later married Ardashir's son Shapur and bore him Hormizd.


Kolkata Police Friendship Cup Football Tournament

Kolkata Police Friendship Cup Football Tournament is a football tournament organised by Kolkata Police every year for the local clubs of Kolkata. Over 500 clubs participate in this three-tier tournament.
It is an initiative of the Chief Minister of West Bengal Buddhadeb Bhattacharya and is aimed at improving public-police interface by striking the soccer sentiments of the city.
ESPN Star Sports are sponsors of the tournament and advertised in lines of the FA Premier League. They will fly five participants from the tournament for a tour of London football grounds.
The slogan is "Para football at its best."
The 2006 Cup started on 24 July. 2006.


List of foreign correspondents in the Spanish Civil War

The following list of foreign correspondents in the Spanish Civil War is an alphabetical list of the large number of journalists and photographers who were in Spain at some stage of the Spanish Civil War (1936–1939). It only includes those who were specifically accredited as such, as opposed to writers who later wrote of their experiences, including Gustav Regler, George Orwell, and so on.
Foreign press coverage of the war was extensive, with around a thousand foreign newspaper correspondents working from Spain.
Some journalists wrote for more than one newspaper and several papers had more than one journalist in Spain at the same time or at different times. In some cases, they were already seasoned war correspondents when they went to Spain. A few of them, such as Jay Allen, were already living in Spain when war broke out, and some of them, again like Allen, who wrote at various times for the "Chicago Daily Tribune", "News Chronicle", and "The New York Times", wrote for more than one paper.
While some correspondents supported the rebel cause, most notably William Carney, Edward Knoblaugh]and H. R. Knickerbocker, according to the Hispanist Paul Preston, "The bulk of the reporters became so committed to the Republic, partly because of the horrible things they saw such as the bombing of civilians, but even more so because they felt that what was going on in Spain was everybody's fight."
A case in point was that of Louis Delaprée, a Catholic correspondent sent to cover the rebel zone for "Paris-Soir", who was killed as a result of his plane being shot down on his way back to Paris, furious at his newspaper not publishing his articles, as it clearly considered the "massacre of a hundred Spanish children is less interesting than a sigh from Mrs Simpson."
Another, even more Catholic, correspondent was Noel Monks, an Australian journalist for the "Daily Express", who had initially been sympathetic to Franco, wrote critically of the "so-called British experts" who would later visit Guernica and "deliver pompous judgements: 'Guernica was set on fire by the Reds,' My answer to them is unprintable... If the 'Reds' had destroyed Guernica, I for one could have blown the whole story... And how I would have blown it had it been true!"
Photographers.
Photographers included Robert Capa, Gerda Taro (who died at Brunete in July 1937), David Seymour, Hans Namuth, and Georg Reisner. Major clients were photojournalistic magazines such as "Vu", "Life" and "Picture Post". "Vu" would be the first to publish Capa's famous photograph of Federico Borrell García, known as "The Falling Soldier".
Three boxes containing 4,500 lost negatives taken by Taro, Capa, and Seymour during the war were rediscovered in 2007. The documentary film "The Mexican Suitcase" (2011) tells the story of the negatives, which are currently housed at the International Center of Photography in New York.


Maryam Nawaz

Maryam Nawaz Sharif (; born 28 October 1973), also known as Maryam Safdar, is a Pakistani politician and the daughter of former Prime Minister of Pakistan Nawaz Sharif. Maryam was initially involved in the family's philanthropic organisations. However, in 2012, she entered politics and was put in charge of election campaign during the 2013 general election. In 2013, she was appointed as the Chairperson of the Prime Minister's Youth Programme. However, she resigned in 2014 after her appointment was challenged in the Lahore High Court.
In July 2018, she was sentenced to seven years in prison with £2 million fine on corruption charges in the Avenfield reference case. On 19 September, the Islamabad High Court suspended her sentence.
Early life and education.
Maryam was born on 28 October 1973<ref name="dawn/19jan2018"></ref> in Lahore, Pakistan,<ref name="dailypakistan/26dec2016"></ref> to Nawaz Sharif and Kulsoom Butt.<ref name="dawn/11march2018"></ref>
She received her early education from the Convent of Jesus and Mary, Lahore.<ref name="nytimes/27oct2017"></ref><ref name="dnaindia/15dec2013"></ref> She wanted to become a doctor, hence she enrolled in King Edward Medical College in the late 1980s; however, after a controversy over illegal admission arose, she had to leave the college without completing her degree.
In 1992, she married Safdar Awan<ref name="tribune/17jan2017"></ref> at the age of 19 and assumed her husband's surname as "Mariam Safdar". Awan was serving as captain in Pakistan Army at that time and was the security officer of Nawaz Sharif during the latter's tenure as Prime Minister of Pakistan. As of October 2017, she has three children with Safdar Awan: One son Junaid and two daughters Mahnoor and Mehr-un-Nisa.
She completed undergraduate studies from the University of Punjab, from where she received a master's degree in literature. In 2012, she was doing her Ph.D. degree on post-9/11 radicalization in Pakistan.<ref name="newsweekpakistan/23mar2012"></ref>
In 2014, her degrees in M.A. (English Literature) and Ph.D. in Political Science were questioned by Lahore High Court.<ref name="dawn1/12nov2014"></ref> It was unclear whether her Ph.D. degree was earned or honorary.<ref name="dawn/12nov2014"></ref> In 2018, she only declared her master's degree in English Literature while submitting records to the Election Commission of Pakistan.
Following the 1999 Pakistani coup d'état, she remained under house arrest for four months before being sent to exile in Saudi Arabia together with the members of the Sharif family.
Political career.
Prior to entering in politics, she remained involved in the family's philanthropic organisation<ref name="tribune/22march2017"></ref> and served as the chairperson of Sharif Trust, Sharif Medical City and Sharif Education Institutes.<ref name="tribune/22nov2013"></ref>
In November 2011, Shehbaz Sharif granted her permission to join the politics after she expressed her intention to participate in politics. During her political debut, she began visiting educational institutes to give speeches on education and women's rights.
In January 2012, she tweeted "I'm only assisting Nawaz Sharif at the moment. No intentions of getting into electoral or practical politics".<ref name="herald/24july2018"></ref> She was made in-charge of Nawaz Sharif election campaign during 2013 Pakistani general election where she reportedly played a prominent role.<ref name="bbc/21march2017"></ref>
She was regarded as "heir apparent" of Nawaz Sharif and the "presumed future leader" of the PML-N.<ref name="ibtimes/27aug2012"></ref>
In November 2013, she was appointed as the chairperson of Prime Minister's Youth Programme. However, her appointment was called into question by the Pakistan Tehreek-e-Insaf (PTI) which termed the appointment a case of nepotism and moved the Lahore High Court in October 2014. PTI also accused her of misusing the government funds for her own image-building.<ref name="dawn/13nov2014"></ref> On 12 November 2014, the Lahore High Court ordered the federal government to remove her. The next day, Maryam resigned from the post of the chairperson-ship.
In March 2017, she was selected as one of the BBC's 100 Women. In December 2017, she was featured on "The New York Times" list of 11 Powerful Women Around the World for the year 2017.
She became politically active in 2017 after her father Nawaz Sharif was disqualified by the Supreme Court of Pakistan in relation to the Panama Papers case. She campaigned for her mother, Kulsoom Nawaz, during the by-elections in Constituency NA-120.
In June 2018, she was allocated PML-N ticket to contest the 2018 general election from Constituency NA-127 (Lahore-V) and PP-173. In July, she was sentenced to 7 years' jail on corruption charges in Avenfield reference filed by the National Accountability Bureau. As a result, she was disqualified from contesting election for 10 years. Following which PML-N nominated Ali Pervaiz and Malik Irfan Shafi Khokhar to contest the 2018 elections in constituency NA-127 and PP-173, respectively.<ref name="dawn/7july2018"></ref>
On 8 August 2019, she was arrested by National Accountability Bureau Lahore over Chaudhry Sugar Mills corruption charges
In November 2019, her she was released on bail by Lahore High Court over Chahudhry Sugar Mills Corruption charges.
Panama Papers case.
On 3 April 2016, the Panama Papers were leaked and Maryam was named in it along with her two brothers, Hussain Nawaz and Hassan Nawaz. According to records uncovered by the International Consortium of Investigative Journalists (ICIJ), Maryam was described as the owner of the British Virgin Islands-based firms Nielsen Enterprises Limited and Nescoll Limited, and allegedly the owner of the properties in the United Kingdom owned jointly by her brothers. In reaction, Maryam denied owning any company or property outside Pakistan and said "My brother has made me a trustee in one of his corporations which only entitles me to distribute assets to my brother Hussain's family/children if needed".
In September 2016, the Pakistan Tehreek-e-Insaf (PTI) filed a petition in the Supreme Court of Pakistan asking for action against Prime Minister Nawaz Sharif and his family members for their alleged involvement in the Panama Papers scandal. In January 2017, Maryam submitted her statement to the Supreme Court saying she is not dependent on her father Nawaz Sharif since her marriage in 1992. On 16 February 2017, the lawyer of Maryam admitted before the Supreme Court that Maryam owned four flats in London for at least six months in 2006. On 20 April, the Supreme Court announced split verdict and ordered formation of the joint investigation team (JIT) to investigate Sharif family's assets for irregularities. On 10 July, the JIT submitted its report to the Supreme Court in which it maintained that Sharif family has assets beyond known sources of income. In its report, the JIT noted that Maryam misled the Supreme Court by presenting fake documents and stated that the Calibri font used on the declaration dated 2006 produced by Maryam was not commercially available before January 31, 2007. The scandal was widely referred to as "Fontgate".
The Supreme Court announced its decision on 28 July 2017 and disqualified Nawaz Sharif from holding public office as he had been dishonest in not disclosing his employment in the Dubai-based Capital FZE company in his nomination papers. The court also ordered National Accountability Bureau (NAB) to file a reference against Sharif and his family members against corruption charges.
In September 2017, the NAB filed three corruption references against Nawaz Sharif and his three children including Maryam in compliance with the Supreme Court verdict in the Panama Papers case. In October, an accountability court indicted Maryam, Nawaz Sharif and her husband in the Avenfield reference—one of three corruption references filed by the NAB—which pertains to the ownership of the Sharif family's four flats at Avenfield, an apartment on Park Lane in London. After conducting 107 hearings of the Avenfield case since September 2017, the accountability court reserved its verdict in the case on 3 July 2018.
On 6 July 2018, she was sentenced to 7 years' jail and two million pounds by the NAB on corruption charges in Avenfield reference case. She was given 7 years for abetment and 1 year for non-cooperation with the NAB. Both sentences will run concurrently. As a result, she was disqualified from contesting election for 10 years. The court held that trust deeds presented by Maryam before the apex court were fake and had been tampered with. Her father, Nawaz Sharif, and husband were also sentenced ten years and one year in prison, respectively. The court also ordered the seizure of the Avenfield flats of the Sharif family.<ref name="geo/6july2018"></ref>
The next day, Maryam announced that she would return to Pakistan on 13 July to file an appeal against the decision. The same day, NAB announced to arrest her and Nawaz Sharif upon their arrival in Pakistan and obtained required arrest warrant. She along with Nawaz Sharif was taken into custody by NAB on 13 July upon their arrival at Lahore's Allama Iqbal International Airport and were airlifted to Rawalpindi's Adyala jail. On 26 July, she challenged her sentence in the Islamabad High Court and filed a petition for bail. The next day, the Islamabad High Court rejected her request for release on bail and adjourned the hearing till the end of Pakistani general election 2018. During her time in detention, she spent significant amounts of time reading books.
On 21 August 2018, Imran Khan-led federal government placed her on the Exit Control List in order to prevent her from leaving Pakistan. On 11 September, her mother Kulsoom Nawaz died in London. Maryam along with her father and husband were released from Adyala jail on parole. They were flown to Lahore to attend the funeral of her mother. Reportedly, Maryam and his father initially refused to be released on parole. Funeral of Kulsoom Nawaz was held on 14 September 2018. On 17 September, Maryam together with her father and husband shifted to Adyala jail.
On 19 September, the Islamabad High Court announced its verdict on the bail petition and suspended the prison sentences against Maryam, her father, and her husband, and ordered their release on bail. The court ordered them to pay Rs 500,000 each as surety bonds before their release. They were released from the Adiala jail the same day and were flown to Lahore.
Personal wealth.
Although she said she didn't have any assets abroad, let alone in Pakistan, in 2018, in her affidavit Maryam declared her assets worth Rs 845 million.


John Exter

John Exter (September 17, 1910 – February 28, 2006) was an American economist, member of the Board of Governors of the United States Federal Reserve System, and founder of the Central Bank of Sri Lanka. He is also known for creating "Exter's Pyramid."
Life and career.
Exter was born in 1910 and graduated from the College of Wooster (1928–1932). He then went to the Fletcher School of Law & Diplomacy and in 1939, to Harvard University for graduate work in economics because of his interest in understanding the causes of the Great Depression.
After a stint at the Massachusetts Institute of Technology during World War II, Exter joined the Board of Governors of the Federal Reserve System as an economist. In 1948 he served first as adviser to the Secretary of Finance of the Philippines and then to the Minister of Finance of Ceylon (now Sri Lanka) on the establishment of central banks.
Between 1950 and 1953, Exter was the founder governor of the Central Bank of Ceylon. In 1953, he became the division chief for the Middle East at the International Bank for Reconstruction and Development. In 1954, the Federal Reserve Bank of New York appointed him vice president in charge of international banking and precious metals operations.
Exter left the New York Fed in 1959 to join First National City Bank (then the world’s second largest bank) as a vice president. The next year he was promoted to senior vice president. As an international monetary adviser for the bank’s International Banking Group he had special responsibilities for relations with foreign central banks and governments. In 1972 he took early retirement to become a private consultant.
Exter was a member of the Council on Foreign Relations, the Committee for Monetary Research & Education, the Mont Pelerin Society, and the Pilgrims of the United States.
He and his wife Marion had four children.
Exter's Pyramid.
Exter is known for creating "Exter's Pyramid" (also known as "Exter's Golden Pyramid" and "Exter's Inverted Pyramid") for visualizing the organization of asset classes in terms of risk and size. In Exter's scheme, gold forms the small base of most reliable value, and asset classes on progressively higher levels are more risky. The larger size of asset classes at higher levels is representative of the higher total worldwide notional value of those assets. While Exter's original pyramid placed Third World debt at the top, today derivatives hold this dubious honor.


Osborne Smith

Sir Osborne Arkell Smith, KCSI, KCIE (26 December 1876 – 30 August 1952) was the first Governor of the Reserve Bank of India, a post he held from 1 April 1935 to 30 June 1937.
Smith was a professional banker who served for 20 years with the Bank of New South Wales and 10 years with the Commonwealth Bank of Australia. He then came to India in 1926 as Managing Governor of the Imperial Bank of India. He was knighted in March 1929, and was invested with his knighthood by the Governor-General of India, Lord Irwin, at the new Viceroy's House in New Delhi on 27 February 1930. Smith was further appointed a KCIE in the 1932 New Year Honours list and appointed a KCSI in February 1937.
His stewardship of the Imperial Bank won him recognition in banking circles in India. Since his outlook on policy issues like the exchange rates and interest rates differed with that of the Government, he resigned before the completion of his term of office.
Sir Osborne did not sign any Indian rupee notes during his tenure.
References.
"Who's Who" 1952, 1953