This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...

The Higher Education Funding Councils for England, Scotland and Wales commissioned a research project into the development of estate management statistics for the higher education sector. The key tasks of the research were to identify key estate management “performance indicators”, develop...