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Examines aspects of taxation which may be of interest to the property manager. Restricts the scope to an estate which includes one or more houses, with reference to capital gains tax. Discusses issues around: what is a house or garden, what is occupancy, who is the owner, and what happens when the owner dies.

Defines certain types of property owner, with implications of their status in law and tax. Discusses the significance of “badges of trade”. Comments on certain case law concerning section 776 of the Corporation Taxes Act 1988.

Explores the treatment of capital expenditure under the pre‐1990 Budget capital allowances regime, and its division into initial allowance, writing down allowance, and balancing allowance. Examines the scope for change as a result of the Budget. Concludes that the potential for tax savings under the capital allowances provisions may increase if the Chancellor extends relief to buildings outside the enterprise zones in response to current debate.

Examines expenditure on property held by an investor or a person running a business, particularly the contrast between capital expenditure for Capital Gains Tax purposes and that allowed for income taxation purposes. Considers the possible effects of proposals for new VAT laws on the property industry. Surmises that the distinction between revenue and capital expenditure is still not fully resolved, being a “live” issue affected by current practice and future cases.

Discusses how property expenditure is dealt with under income taxation, capital gains taxation, and capital allowances, with reference to the owner′s status and the importance of an estate owner′s objectives. Concludes that the distinction made between capital and revenue expenditure is likely to result in different records for income and capital gains taxation, and that review of capital expenditure may result in capital allowances being enjoyed.

Having a good idea, product or system is often not enough to ensure the adoption and diffusion of an innovation. Using an organisational power and politics perspective, several published accounts of product and administrative innovation are analysed. The interplay of political tactics or games are found to be present at both the observable surface level and the deep structural level of power relationships in all areas of activity – individual, group, organisational and societal. The viability of two overall political influence strategies, “asking for forgiveness” versus “seeking permission” are contrasted in terms of their implications for the eventual success or failure of a proposed product or administrative innovation. Several propositions and future research directions which focus on the political nature and processes of innovation are suggested.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

The authors consider current policy debates in the UK about the professionalisation of the police to respond to changing patterns of crime and, specifically, the suggestion that officers be educated to degree level. Drawing on the ethnographic evidence, the purpose of this paper is to focus attention on how officers learn, and continue to develop the applied, that is the craft aspects of the work of uniformed constables.

The authors draw on a long-term ethnographic project observing officers during the course of their duties. The focus is on the use of discretion and of particular powers. But in the course of the research, the authors also observe the way officers behave and the way they talk about their job.

The authors suggest that, while there may be a role for degree qualifications, attention needs to be paid to the practices the authors observe, practices that have long been the core craft skills of uniformed officers.

The authors suggest that, despite the emergence of cybercrime and other new forms of crime/threat, the evidence suggests that much has not. Not least, crime is not the only focus of police work.