Most people are happy to pay their taxes. But just how much we have to pay is not always straightforward, and it is frighteningly easy for a non-specialist to get the sums wrong or to overlook some significant item. Written with wit and humour, HMRC: Her Majesty's Roller Coaster takes the reader through the potentially stomach-churning stages of what happens when Her Majesty's Revenue & Customs decide that someone has indeed got the sums wrong and not paid enough tax. It combines and updates the authors' previous books in the series, An Inspector Returns, War or Peace and The Taxman Always Rings Twice, all of them already classics of their genre.

Since the last edition of this perennial guide, the tax world has changed almost beyond recognition. The leak of the so-called Panama Papers in 2016, and of the Paradise Papers a year later, revealed to an incredulous general public the extent to which some privileged individuals and corporations accessed tucked-away trust and bank accounts. The result is increasing pressure on HMRC to raise revenue and to prosecute a greater number of tax evaders. Government has given HMRC stronger, less ambiguous legislation, putting the onus on the individual to prove their innocence. A tax investigation is now akin to a spider's rapacious search for food, and HMRC has substantially more information about which line of enquiry to pursue, and about the helpless taxpayer who lies twitching and vulnerable at the end of each silken thread. The New Face of HMRC: Behind the Tangled Web will guide you through the pitfalls of a tax investigation. With humour and a light-touch approach it will help you avoid the hairy clutches and ferocious fangs of the HMRC investigators. Peppered with practical advice and Pugh's humorous cartoons, this is a strong antidote to the poison of the taxman's pursuit.

Behaviour for Learning offers teachers a clear conceptual framework for making sense of the many behaviour management strategies on offer, allowing them to make a critical assessment of their appropriateness and effectiveness in the classroom, and assisting them to promote closer links between ‘behaviour’ and ‘learning’. Now in a fully updated second edition, the book focuses on how teachers can provide a safe and secure setting where positive relationships are fostered, placing increased emphasis on learning behaviours that contribute to pupils’ cognitive, social and emotional development. The book is full of practical approaches that can help teachers support pupils to achieve, relate to others and develop behaviours that characterise self-esteem, confidence and resilience. It includes chapters covering: • relationship with the curriculum, relationship with self and relationship with others; • whole-school approaches and the school behaviour policy; • reframing special educational needs; • dealing with more challenging behaviour; • transitions. This second edition also includes an updated emphasis on the links between mental health, behaviour and relationships in schools, and reflects Department for Education advice for school staff, changes to the National Curriculum and the new SEND Code of Practice. Through the application of the Behaviour for Learning framework, the book encourages teachers to address the needs of pupils who exhibit behavioural difficulties, whilst still pursuing excellence in teaching and learning for all pupils. It is a compelling and essential read for all trainees and practising teachers, CPD coordinators and other professionals working with children in schools.

The Routledge Companion to Bioethics is a comprehensive reference guide to a wide range of contemporary concerns in bioethics. The volume orients the reader in a changing landscape shaped by globalization, health disparities, and rapidly advancing technologies. Bioethics has begun a turn toward a systematic concern with social justice, population health, and public policy. While also covering more traditional topics, this volume fully captures this recent shift and foreshadows the resulting developments in bioethics. It highlights emerging issues such as climate change, transgender, and medical tourism, and re-examines enduring topics, such as autonomy, end-of-life care, and resource allocation.

Provides an accessible yet critical approach to key themes within the early years, with a focus throughout on reflective practice. It starts by examining theories and research into the nature of reflection, how it can be used and how it can improve practice and produce a more responsive and thoughtful, research-based workforce for young children and their families. A range of themes, including global childhood poverty, observation and assessment, leadership, and multi-professional working, are then explored, highlighting the importance and application of reflection throughout these areas of research and practice. This new edition includes two completely new chapters on reflecting on work-based learning and reflecting on children’s play and creativity. Information on mentoring and on the position of men in early years higher education has also been added. Greater depth and challenge is provided through extended thinking questions and extended reflections at the end of each chapter.

This report examines the importance of intellectual property (IP), ranging from patents, copyright, design and trade marks, and whether in the age of globalization, digitization and increasing economic specialization it still creates incentives for innovation, without unduly limiting access to consumers and stifling further innovation. The report does recommend a radical overhaul of the system, with the review concentrating on three areas, and setting out the following recommendations: (i) strengthening enforcement of IP rights, whether through clamping down on piracy or trade in counterfeit goods; (ii) reducing costs of registering and litigating IP rights for businesses large and small; (iii) improving the balance and flexibility of IP rights to allow individuals, businesses and institutions to use content in ways consistent with the digital age.