Solicitors’ personal undertakings for taxation obligations and the implications for solicitors: the New Zealand experience

The Commissioner of Inland Revenue (the Commissioner) is an officer of the Crown, charged by statute with the function of care and management of taxes on behalf of the Crown. In carrying out his statutory function of collecting taxation revenue, the Commissioner is legally obliged to fulfil this role by collecting over time the highest net revenue that is practicable within the law, in relation to the resources available, the importance of promoting taxpayer compliance and the compliance cost of taxpayers. It is pursuant to the exercise of this statutory discretion that the Commissioner is authorised to enter arrangements with taxpayers or their agents for the eventual payment of taxation indebtedness. Such arrangements may include agreements between the Commissioner and taxpayer for the payment of taxation debts by instalments. Worth noting however, is that the Commissioner has recently demonstrated a willingness, not only to accept solicitors’ personal undertakings for the payment of tax debts, but to enforce them when solicitors have chosen to dishonour them

Letter from a New Jersey Supporter to Geraldine Ferraro

Letter from president-elect of the New Jersey Federation Business and Professional Women\u27s Club to Geraldine Ferraro. Note written on the back of a photograph.https://ir.lawnet.fordham.edu/vice_presidential_campaign_correspondence_1984_new_jersey/1174/thumbnail.jp

Reading Robot Light-Up Bookmarks

Materials: Robot Bookmark Template, LED light, 3V Lithium Battery, 3 strips of copper tape (approx. 3 in. or 8 cm.

Reclaiming professional identity through postgraduate professional development: Career practitioners reclaiming their professional selves

Careers advisers in the UK have experienced significant change and upheaval within their professional practice. This research explores the role of postgraduate level professional development in contributing to professional identity. The research utilises a case study approach and adopts multiple tools to provide an in-depth examination of practitioners’ perceptions of themselves as professionals within their lived world experience. It presents a group of practitioners struggling to define themselves as professionals due to changing occupational nomenclature resulting from shifting government policy. Postgraduate professional development generated a perceived enhancement in professional identity through exposure to theory, policy and opportunities for reflection, thus contributing to more confident and empowered practitioners. Engagement with study facilitated development of confident, empowered practitioners with a strengthened sense of professional self

Professional identity

This chapter discusses the concept of professional identity and how professional teachers develop their identity. Policy contexts as well as research contexts are discussed in terms of how these shape professional working conditions

Professional Bootcamp

Launching a new career has less to do with resumes and more to do with relationships