Biology Essay Example | Topics and Well Written Essays - 500 words - 10

Biology - Essay Example All living things are composed of one (unicellular) or more (multicellular) cells. All the cells gather energy and utilize energy for growth, reproduction, repairing processes etc. Many different types of cells perform different jobs and together co-ordinate and keep living beings alive. Unicellular (one celled) organisms are bacteria and paramecium, while fungi, plants and animals are multicellular (many cells). The living things are classified into prokaryotes and eukaryotes. Bacterial cells are prokaryotes with simple structure without complex organelle system. Figure 1.A (1) shows prokaryotic cell structure of unicellular bacteria and Figure 1. B shows many bacterial cells. Bacteria are the smallest organism on our planet. Plant cells (Figure 2) (2) form plants. Animal cells (Figure 3) (3) form animals. The plants and animal cells are eukaryotes having larger size than eukaryotes and have complex organelle system. Cells put together form tissues. Tissues form organs. The organs put together form organ system. The organ systems put together make plants and animals. The organelle nucleus in the eukaryotic cell accommodates deoxyribose nucleic acid (DNA) which is a blueprint of our life. The DNA houses the intelligence needed to determine the characteristic shape (structure) and job (function) of all living creatures. We get this DNA from our parents which decides our physical make up, our intelligence, and it reflects our personality. DNA of a cell decides the characteristic role of that cell it has to play in our body. This double helix DNA is like a spiral staircase. DNA can be extracted from any living things and can be seen in a test tube with naked eye in the form of long ropy strings. This DNA is made up of four nucleotides A, T, C and G (Figure 4) (4). The various permutations and combinations of these nucleotides differentiate each living being. It decides who and how we should be. The human beings

Individuals resident in the UK are liable to UK Income Tax on their Essay

Individuals resident in the UK are liable to UK Income Tax on their worldwide income arising in a tax year - Essay Example An individual who is not residing in UK is subject to income tax in UK or corporation tax in case of a company only on income arising within UK from a source. Likewise, a UK company is subject to corporation tax on capital gains if the gain is accrued from the sale of assets anywhere in the globe and an individual is liable pay capital gain tax on the capital gains earned. An individual is not subject to UK’s capital gains tax if he is not resident in the UK, unless the gain is generated on the sale of the assets of a UK resident’s permanent establishment. As per s 831 of the Income Tax A ct 2007, if a person who has stayed in UK for 183 or more number of days in a tax year will be recognised as a resident for that tax year. As per s 66 (1) of the Finance Act 1998, every corporation registered in UK will be viewed as a resident company in UK. If anyone does not fall in any of the above mentioned categories, then test derives from a chain of decided cases on the subject. HMRC also regards any person as a resident if he has stayed in the UK for more than ninety days on average per annum in four successive years. In decided cases as in IRC v Brown1, however, such simple arithmetical calculation is not followed. (Elizabeth, Martin & Law 2009:475). In UK, liability for income tax arises from the basis of residence. If one resides in UK for a particular period during a tax year, then he is liable to pay income tax for that tax year. There are set of guidelines and there are less cumbersome procedures to be observed for determining residential status. If anyone does not fall in any of the above mentioned residential categories, then test derives from a chain of decided cases on the subject. Since, in case of any dispute as regards to residential status under UK’s Income Tax Act, then one has to approach the court for redressal of his grievances. Employees who are on overseas duty is still ought to pay PAYE if they receive payments from UK employer. A UK