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From 6 April UK residents who sell a residential property that gives rise to a capital gains tax CGT liability must send a new standalone online return to HMRC and pay the tax due within 30 days of completion of the sale.

The new filing and payment timeframe is different from the current position where taxpayers have until the Self Assessment tax deadline of 31 January after the tax year in which the disposal is made, to complete a tax return and pay the CGT.

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The current system means that, depending on timing of the sale, CGT is due anything from 10 months to 22 months after the sale or disposal. The new return will need to be done online, requiring taxpayers to have a Government Gateway account to either submit the return themselves or to digitally authorise a tax agent to do it for them.

Selling or disposing of a residential property that gives rise to a taxable gain will fall within the new day deadline if the disposal is completed on or after 6 April UK to check for updates on how the new system will work. Rather than thinking about an annual compliance process, property owners need to have their records up to date in advance of the sale so that the day deadline can be met and penalty charges avoided.

Make sure that full property details are all readily to hand including the date when the property was acquired, the acquisition cost and details of any improvements made over the period of ownership.

In some cases, professional valuations may be needed. This may not be a problem where income is steady and predictable but more difficult if income levels are uneven or more than one property is sold in a year, so affecting the overall CGT due.

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They will need to be ready for the new deadline. For those homeowners nothing changes because there is no gain to report. New rules were announced at Budget for lettings relief and a reduction in the final qualifying exempt period of ownership from 18 months to nine months from April This measure was announced at Autumn Statement Budget announced deferral of its introduction until April A technical consultation was conducted between 11 April and 6 June The CIOT responded to this consultation.

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DAC6: International Tax Enforcement: disclosable arrangements

BBB reports on known marketplace practices. Home Michigan Troy Granite Ciot. Ciot Granite. Customer Complaints This business has 0 complaints File a Complaint. Are you the business owner of Ciot? Claim your listing. Business Details. Read More Business Details. Customer Complaints 0 Customer Complaints.

File a Complaint. Customer Reviews 0 Customer Reviews. Leave a Review. Business Categories Granite. Granite Installation.Please enter a valid email address. We will review this transaction. If changes are necessary, it may take up to 2 weeks for corrections to appear on Zillow.

Thanks for helping make the site more useful to everyone. To learn more, read Zillow's Good Neighbor Policy. Ariana is without a doubt one of nicest people I've met. If you're not excited about buying a house don't worry, she'll be excited for you. Ariana makes it very easy to understand the process, and her communication is absolutely awesome. If you're thinking about buying a house you need to give Ariana a call.

More Less. Hi Chris! Thank you for the glowing review! I am so happy that you had a good first time home buying experience. I am genuinely "excited" for you!

Take care I cannot say enough good things about our experience with Ariana!

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Ariana was punctual, quick to show us properties, flexible on days and times, extremely knowledgeable about the homes we visited, very communicative during the entire process, and supported our decisions. Ariana negotiated on our behalf very well, ensuring we got everything we asked for and more. We viewed one property more than once, and Ariana was able to provide insight, and point out many things we may not have considered. Thank you so much for your kind words! It was all my pleasure to help you and your family find a beautiful home!

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I hope you have wonderful memories here for years to come! Ariana was wonderful to work with!The tower, in the city's Pioneer Parkwas built between and using Lillie Hitchcock Coit 's bequest to beautify the city of San Francisco. The art deco tower, built of unpainted reinforced concretewas designed by architects Arthur Brown, Jr. The interior features fresco murals in the American Social Realism style, painted by 25 different on-site artists and their numerous assistants, plus two additional paintings installed after creation off-site.

Also known as the Coit Memorial Towerit was dedicated to the volunteer firemen who had died in San Francisco's five major fires. Telegraph Hill, the tower's location, has been described as "the most optimal degree viewing point to the San Francisco Bay and five surrounding counties.

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Coit Tower was paid for with money left by Lillie Hitchcock Coita wealthy socialite who loved to chase fires in the early days of the city's history. Before Decemberthere was no city fire department, and fires in the city, which broke out regularly in the wooden buildings, were extinguished by several volunteer fire companies.

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Coit was one of the more eccentric characters in the history of North Beach and Telegraph Hillsmoking cigars and wearing trousers long before it was socially acceptable for women to do so. She was an avid gambler and often dressed like a man in order to gamble in the males-only establishments that dotted North Beach.

Coit's fortune funded the monument four years following her death in She had a special relationship with the city's firefighters. At the age of fifteen she witnessed the Knickerbocker Engine Co. After that Coit became the Engine Co. She frequently rode with the Knickerbocker Engine Co. Through her youth and adulthood Coit was recognized as an honorary firefighter. One was Coit Tower, and the other was a sculpture depicting three firemen, one of them carrying a woman in his arms. This proposal brought disapproval from the estate's executors, who expressed a desire that the county find "ways and means of expending this money on a memorial that in itself would be an entity and not a unit of public development".

The winner was architect Arthur Brown, Jr, whose design was completed and dedicated on October 8, Brown's competition design envisioned a restaurant in the tower, which was changed to an exhibition area in the final version. An intermediate shaft contains a stairway, and an inner shaft houses the elevator.

The observation deck is 32 feet 9. A rotunda at the base houses display space and a gift shop. Olmsted Jr. The artists were committed in varying degrees to racial equality and to leftist and Marxist political ideas, which are strongly expressed in the paintings. Bernard Zakheim's mural Library depicts fellow artist John Langley Howard crumpling a newspaper in his left hand as he reaches for a shelved copy of Karl Marx's Das Kapital here spelled as Das Capital with his right.

Workers of all races are shown as equals, often in the heroic poses of Socialist realismwhile well-dressed racially white members of the capitalist classes enjoy the fruit of their labor. Victor Arnautoff's City Life includes the periodicals The New Masses and The Daily Worker in the scene's news stand rack; John Langley Howard's mural depicts an ethnically diverse Labor March as well as showing a destitute family panning for gold while a wealthy, heavily caricatured ensemble observes; and Stackpole's Industries of California was composed along the same lines as an early study of the destroyed Man at the Crossroads.

In the mural, the world of finance is represented by the Federal Reserve Bank and a stock market ticker in which stocks are shown as declining and law is illustrated by a law library. After Diego Rivera 's Man at the Crossroads mural was destroyed by its Rockefeller Center patrons for the inclusion of an image of Lenin, the Coit Tower muralists protested, picketing the tower. Sympathy for Rivera led some artists to incorporate references to the Rivera incident; in Zakheim's Library panel, Stackpole is painted reading a newspaper headline announcing the destruction of Rivera's mural.

After most of the Coit Tower murals had already been completed, the West Coast waterfront strikemuch of which was taking place nearby at the foot of Telegraph Hill, [24] caused government officials, shipping companies, some union leaders and the press to raise fears about communist agitation. Two of the murals are of San Francisco Bay scenes. Most murals are done in fresco ; the exceptions are one mural done in egg tempera upstairs, in the last decorated room and the works done in the elevator foyer, which are oil on canvas.

While most of the murals have been restored, a small segment the spiral stairway exit to the observation platform was not restored but durably painted over with epoxy surfacing.

Most of the murals are open for public viewing without charge during open hours, although there are ongoing [ when? View from Lombard Street. Coit Tower at night, lit orange in recognition of the San Francisco Giants.

Coit Tower was a prominent landscape feature in Alfred Hitchcock's film, Vertigowhich was set largely in San Francisco.Ciot has gained a broad experience in the development of products ranging fr In this article, we will explore what a low-code platform is and why it matters to you.

Offering an academic definition is not very useful because these platforms are still evolving very fast as the market they are addressing is increasing exponentially. A low-code platform offers the following advantages over traditional development platforms:. The net effect is these platforms allow building applications in days and weeks, not months or years.

This is one of the key features to make the platform a first-class citizen in the cloud.

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The second step… Wait, there is no second step. At this stage, you have, out of the box, a web application that works across multiple devices, from smart phones to desktop. You get responsiveness without having to hire hard-to-find developers who are knowledgeable both in responsive techniques and IOS or Android platforms.

The first two screenshots show how one creates an application, its associated objects, the attributes and fields for each object and, finally, the relationships and cardinality between objects:.

Coit Tower

And here is how a simple application renders on a desktop, a Samsung Android smartphone and an iPad Mini tablet, respectively. This application lists travel destinations with hotels and flights in a 1 to n relationship and has been pre-populated with sample data. Built-in Services. As we just saw, the platform provides responsive and adaptive UI for multiple devices but it also includes built-in themes, UI blueprints, white labeling, support for multi-national markets multi-lingual, including left-to-right and right-to-left support for languages like Arabic, Farsi and Hebrewuser management self registration, provisioning, password management, etc.

For cloud-centric environments, it provides services like multi-tenancy complete isolation for multi-customers on same instance for reduced cost and marketplace for applications distribution. There are many reasons why these platforms are emerging and are successful, most notably, because they address the following real business needs:. DevOps BMC Software. Particle Strengthening the Bond between Dev and Ops.

Checkmarx: Proactive Threat Protection. Sysdig: Bringing Visibility into Containerized Environments. Audeo: Emphasizing Collaboration and Communication. Quali: DevOps in a Cloud Sandbox.

Splunk: Better Code.HMRC recently published a consultation document and draft regulations which require taxpayers and advisers to report certain cross-border tax arrangements to HMRC.

DAC6 provides for the mandatory disclosure by intermediaries, or individual or corporate taxpayers, to the tax authorities of certain cross-border arrangements and structures that could be used to avoid or evade tax and the mandatory automatic exchange of this information amongst EU member states.

Member states are required to implement the Directive into national law by 31 December and apply the provisions by 1 July Reportable cross-border arrangements where the first step is undertaken between 25 June and 1 July will need to be reported when legislation becomes effective in Intermediaries must file their first report by 31 August Promoters are those who design and implement the arrangements, whilst service providers are those that provide assistance or advice in relation to the arrangements.

There is no equivalent defence for promoters. To be reportable by an intermediary, information must be in its knowledge, possession or control. Where an individual employed by a firm takes actions on behalf of the firm, which falls within the definition of intermediary, it is the employing firm, and not the individual employee, who is the intermediary, and who is required to make the report as necessary.

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Individuals may still have to make reports if they are sole traders and are not employed by a firm. Where information relating to a reportable arrangement is covered by legal professional privilege LPPthe lawyer is not required to report that information to HMRC.

Where a lawyer does not disclose information because of LPP, the lawyer must inform other intermediaries or relevant taxpayers of their reporting obligations in respect of the legally privileged information, and the reporting obligation passes to the other intermediary or relevant taxpayer as the case may be.

The relevant taxpayer that is the person to whom a reportable cross-border arrangement is made available for implementation, or who is ready to implement a reportable cross-border arrangement or has implemented the first step of such an arrangement must report an arrangement to HMRC if there is no intermediary who is required to report the required information in relation to the arrangement.

This could be because there is no intermediary, or because the intermediary does not have to report certain information due to LPP. Relevant taxpayers who are resident or taxable in the UK have an obligation to report to HMRC for each accounting period or tax year that they participate in the reportable arrangement and supply the relevant arrangement reference number provided following the initial report. It is envisaged that the reference number will need to be provided in the white space on income and corporation tax returns.

HMRC have not yet decided on the process where other taxes, such as inheritance tax, are involved, and would welcome views on the appropriate process. The information that reporters will need to provide is set out in the Directive.

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They anticipate that there will be a standard schema or template on which reports will need to be made. The storage and use of data reported under these regulations will be done in accordance with GDPR. In order for a cross-border arrangement to be reportable, one or more of the hallmarks set out in Annex IV of DAC6 must apply to the arrangement. The hallmarks are grouped under five broad categories, A — E. It does not have to be satisfied for arrangements under any of the other hallmarks.

The main benefit test is an objective one. It will be satisfied if it can be established that the main benefit or one of the main benefits which, having regard to all relevant facts and circumstances, a person may reasonably expect to derive from an arrangement is the obtaining of a tax advantage.

Key points to note are that:. The draft regulations specify the penalties for failure to make reports and other failures to comply with the regulations. No penalties will be due where a person has a reasonable excuse for the failure. The consultation document provides some examples to help clarify how HMRC will seek to apply the regulations but is seeking suggestions about how more clarity can be provided. The approach set out in the consultation document will provide the basis for the guidance, which HMRC will provide alongside the finalised regulations.

The draft regulations and consultation document are on GOV.

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UK with a closing date for comments of 11 October The Internet of Things IoT is changing our lives, often without us even knowing or realizing it because the IoT is such a broad phenomenon with so many applications and technologies. Most investments and applications in IoT are for the Industrial Internet of Thingsa term that is used to differ the IoT as it is used in industries such as manufacturing, logistics, healthcare, agriculture, automotive and industrial markets where it takes center stage in an evolution and vision called Industry 4.

So, the main reason why terms such as Consumer IoT and Industrial Internet of Things were and often still are used is precisely the fact that the Internet of Things is such a broad phenomenon and people wanted to try to segment. As always the most popular term is the one that people use most and when people use a term a lot, often so do companies who want to sell their solutions, even if numbers quantity matter less than using the terms that the people you want to engage with the terms they use quality and relevance.

At least as interesting is the reality and ongoing evolution of convergence in consumer IoT and business or industrial IoT. Great examples of this can, for instance, be found in the usage of the Internet of Thing in healthcare and in the usage of telematics in insurance. So, the IoT use cases, devices and applications for consumers are very diverse as well. Moreover, as said they often overlap with those in more industrial and business-oriented situations.

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Before we look deeper another term you must know, which we just used: IoT use cases. These are simply the types of applications, goals and circumstances for which the Internet of Things can be used and is used. Some of these IoT use cases exist both in industrial markets and in consumer markets.

We call them cross-industry IoT use cases and there are loads of them. Take asset tracking and the Internet of Things, for example. As a consumer you might want to do asset tracking knowing the location of things or even creatures pets which are really valuable for you.

In big mining companies, factories or smart city applications, however, they like to track important assets too. The solutions and applications are different, the use case more or less the same. You get the picture and there are more examples below where we look at the main consumer IoT applications and use cases, as well as some cross-industry use case where the consumer sector is included.

Below you can see some of the more popular consumer IoT application and IoT consumer device categories according to research, conducted endby the IAB. Connected IoT consumer device buying intent turned out to be highest in areas such as connected and smart TV, connected streaming devices, connected car applications, wearables certainly with regards to health tracking as is confirmed by other sources, see belowhome control devices and systems in general, voice-command systems, the mentioned IoT-enabled appliances, virtual reality think headsets but also games of course and all types of smart watches.

Buying interest in smart glasses is still relatively small but this is becoming a big one. In Western-Europe, however it will be second. Smart home is the leading consumer IoT use case according to the research firm. Looking at consumer devices, smart eyewear here are those smart glasses and the next generation of smart wearables are expected to be significant growers. And of course anything related to entertainment will also be important as the IAB research equally indicates. Still, for now anything related with smart home automation is leading as analytics data from online stores, depicted below, also show.

Comprehensive home security is a major area where the consumer Internet of Things is becoming more and more important.


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