Substance use Essay Example | Topics and Well Written Essays - 250 words

Substance use - Essay Example Research confirms that during the 8-year study period, teens that call for help from poison control rose by a shocking 76%. Although amphetamines are taken for general cures such as headache and body pain, they can be abused easily. Since amphetamines act as stimulants and can be addictive. The modifications that occur in the brain chemistry by abusing this drug can lead not only to addiction but the need to have continual use of this drug. This cause and effect relationship can no doubt create an amphetamine addiction. An individual with this addiction will engage in a criminal activity by either hiding their drug use or stealing it to fulfill their addiction. This is clearly detrimental to society as it leads to an economic burden of society paying additional taxes. Amphetamines are usually listed in schedule II of controlled substances due to various reasons. One of the key reasons is the fact that amphetamines have a medium severity for high capacity for abuse but can be utilized for medical use. Other drugs that are also classified in schedule II consist of: marijuana, heroin, and AMT. Consequently, the schedule I list differs from schedule II since drugs such as heroin; LSD and marijuana are highly abusive and cannot be used for medical purposes.

Business Tax Essay Example | Topics and Well Written Essays - 1750 words

Business Tax - Essay Example on, whether an activity is considered as trading or non-trading depends on the specific facts of different cases as provided in the badges of trade (Hmrc.gov.uk, 2015). In this regard, this paper states the general rules relating to how HMRC determines trading and applies them to interpreted different transactions in different scenarios. The badges of trade aid in deciding whether a transaction after review, is a trade or non-trade for the application of corporation taxes. The first of the badges of trade is the profit-seeking motive which states that with evidence that the sole intention of purchasing an asset is to re-sell at a profit and not holding it as an investment leads to the conclusion that trading has occurred or is being carried on (Great Britain & Hodge, 2013). The implication of the profit-seeking principle is not that a profit-seeking objective should definitely mean a trade is being carried on but that this motive should be weighed with the other factors provided in the badges of trade. For an example of a case law, Salt v Chamberlain (1979) case concerned losses that had been made by an individual in the transaction of buying and selling quoted securities with a motive of making profits. In that case, the prosecution asserted that the evidence that an individual is engaged in transactions involving speculative dealings in the stock market is considered as carrying on a trade (Great Britain & Hodge, 2013). In this case, the claim was that all the other badges of trade were present but the General Commissioners and the court declined to disturb the findings indicating that they were not trade transactions (Hmrc.gov.uk, 2015). This case implied that the motive of seeking profit is a question of fact that and is not determined by the professed intentions of the person and in most cases it is inferred from the surrounding situations. The second badge is emphasized on the number of the transactions and states that repeated and systematic transactions