write off directors loan accountspinal solutions lawsuit

The reason for this rule is that had the director not borrowed from the company, he would have borrowed from a commercial lender hence the benefit of borrowing from the company at a lower or nil rate. What Is Operating Profit & How Is It Calculated? However, if your company is struggling financially or insolvent you should take advice before writing off your loan. This category only includes cookies that ensures basic functionalities and security features of the website. Phoenix Limited is a company which took some while to get going and made start-up losses. A person who is a company's loan creditor. Why Emotional Intelligence is Key to Successful Conscious Leadership, 3 Easy Ways to Simplify Your Small Business For Streamlined Success, Elizabeth Holmes Found Guilty of Fraud in Theranos Case, Theres Bias in Burnout, and Things Need to Change. Business Taxes Penalties For Careless Tax Return Errors? By clicking Accept All, you consent to the use of ALL the cookies. It may surprise you to learn that developing a television show is remarkably similar to creating a new business. This process of avoidance is known as bed and breakfasting and is done by repaying their loans before year-end and then taking the loan out again immediately after. So, the accountants are faced with an overdrawn directors loan account for Mr Young of 200,000, and to clear this by way of remuneration would be eye wateringly expensive for the company, with the need to gross up this figure by tax and the two types of NIC deduction. The rules relating to 'loans to participators' say that where a loan has been made which is within the provisions, and then that loan is written off, the write off is taxed as if it were a dividend. To write off a director's loan account, a company might have to face significant tax outflows. In the usual situation where the directors are also shareholders in the company, its usually felt that something has to be done about this situation. There are laws that are put in place to stop business owners and directors from avoiding paying the business tax that they are meant to. Pitching your business to investors often requires a pitch deck. HMRC is likely to argue that it's employment income for National . How Has COP26 Affected The Corporate Sector Six Months Later? In such cases, the paid tax can be claimed back by the company, which will be paid out after . We also identify numerous loans owed to companies in circumstances where we are appointed as Liquidators by Court Order. Please insert your e-mail address in the below box. The company cannot simply decide to let the remaining balance slide. Almost every aspect of our With the Ukraine reporting several explosions at its military bases and near major cities, Russias invasion brings further chaos and February is LGBTQ+ History Month. It is a debt borrowed from your company that you will eventually have to return at some point in time. Such transactions will include payments on account of final salary, and any dividends if declared. A Chanel Christmas Story: How Important Are Customer Perceptions of Value for Money? We credited the loan account with the amount . Basically, you can get dividend treatment without being a true dividend. However, you may visit "Cookie Settings" to provide a controlled consent. Disclaimer :-"This article was correct at the date of publication. All Rights Reserved. New HSCL and corporation tax rates: What are the implications? What Happens if Britains Backbone Breaks? If youre not reviewing your profit & loss or balance sheet regularly, how would you know how your business has performed and how would you make proper business decisions? The Entrepreneur Ship Takes on the Talisker Rowing Challenge. Copyright 2023 Tax Insider, All Rights Reserved. steve@bicknells.net. Writing off overdrawn director loan accounts A company may decide to write off a debt owed by a director as an overdrawn loan amount. There is no legal limit to the amount that you can borrow from your company in the form of a directors loan. The companys bookkeeper generally just debits these personal expenses and cash withdrawals to the directors loan account, and so the accountants for the company, when they get the books at the end of the year, are faced, as part of their raw material, with a possibly substantial overdrawn directors loan account; that is, an amount which prima facie is shown as owed back to the company by the individual. It is now the main source of inspiration, education, and collaboration for the owners of fast-growing businesses, from startups to mid-market companies. When it comes to running a business, its always important to invest in quality talents. The Presumption of Continuity in Tax Investigations, The end is nigh! Trading Limited has three shareholders, Mr Old with 50% of the shares, the executors of Mr Dead with 30% of the shares, and Mr Young with 20%. Weve helped 1000s of directors navigate difficult financial circumstances. The written-off loan will be treated as dividends under the Income Tax Act 2005 and will be written off as dividends in the next tax submission. To create the loan nominal ledger accounts Book a free consultation now to know more about Director's loan account. Director Loan Accounts. where there are two or more unconnected directors/shareholders and it is wished to pay one of them a higher amount than his proportionate shareholding allows; where the company has no distributable reserves and therefore dividends cant be paid without breaching the Companies Act. It cant mean every situation where a company pays or transfers assets to its members because payment for services, for example, clearly cant be precluded in a case where a company has no distributable reserves. Bay of Plenty Times MONDAY, APRIL 10th, 191C LOCAL AND GENERAL. But should the account go into a debit state, you may find yourself with tax penalties as well as concerned shareholders. money you've previously paid into or . On the other hand, the dividend option isnt really available either. The liquidator is permitted to take legal action against the director or even make him bankrupt to recover the loan. Dividends v Salary Whats the best approach? Lets illustrate with a simple example. If you are in a sticky situation with regards to directors loans, you may want to speak to a professional financial advisor to help come up with the best way to deal with your directors loan. You can call us on 03300 886 686 or email enquiry@dnsaccountants.co.uk. If the company writes off an overdrawn loan account balance, tax and NICs need to be considered. Once again, comparing the dividends versus remuneration tax and NIC liabilities, they come down very firmly on the side of dividends. If you find yourself in a problem with directors loans, you may wish to see a professional financial advisor to determine the right plan of action. There are a few scenarios in which a DLA may be written off: What you may find is that in many instances of a directors loan being written off, HMRC may claim that the write-off falls under the category of emoluments from an office or job. The first and last of these are also directors of the company, but Mr Young is really driving the business forward. Under the loan relationship rules, the release or writing off results in a debit, but this is not an allowable deduction for. To credit your director's loan account: In your bookkeeping area, select the director's loan account. Montgomery, Alabama Area. Shared from Tax Insider: Writing Off Directors Loan Accounts A Surprising Result? 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Necessary cookies are absolutely essential for the website to function properly. Despite the fact that its now almost six years old, TikTok is still considered to be something of a As we reach the six-month mark on the back of COP26, its clear that the corporate world is starting to Great British Businesses breathed a sigh of relief as pandemic restrictions were finally lifted. If you paid your overdrawn directors' loan account down by 10,000 leaving the balance at 20,000, your company would have to pay 32.5% of that 20,000 in S.455 corporation tax. Lush Exit: Can Brands Survive Without Social Media? For example: Prime rate at year-end: 25%. You should aim to keep your directors loan account in credit or as close to zero as possible if you want to avoid any potential issues. (d) details of any amounts repaid or written off. Another situation where there are awkward restrictions on the amount you can pay out as dividends is where the companys profit and loss account figure is lower than the amount you want to pay out. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. As you can probably guess, HMRC don't like that! Pitch decks typically contain between 10 to 20 slides and We are exploring the world of parenting technology with business owner and entrepreneur, Margaret Zablocka. This World Book Day, were diving into the world of publishing. This site uses cookies. Independent professional advice should be sought before proceeding with any transaction". Stay up-to-date with the latest news affecting small businesses, get business tips and tax saving advice. Any questions? In this situation, the repayments are matched to the later advance, in effect saying that no repayment has been made. We can help you make sense of your numbers. For a non-shareholder the write off may be classed as employment income, reportable on form P11D and subject to income tax through the individual's self-assessment tax return. The charge used to be 25%, but it went up . He receives a wage from the company which covers his personal tax allowance. With 82% Office, hybrid, remote, and agile working is not only the future but also the present of work. The financial impact of the last 24 months is hard to quantify. They just tend to use the companys bank account as if it were a personal account, drawing money for personal expenditure and taking lump sums out of the company account whenever these are available. THE SCHOOL CADETS. So, we can get dividend treatment, without paying a dividend, by writing off Mr Brights overdrawn loan account. A directors loan account (DLA) is broadly an account in the companys financial records that records all transactions between a director and the company. liigh Lu-L; VOL. Occasional snow Friday. The registered office is Langley House, Park Road, London N2 8EY. The company will probably have made a profit and this . By continuing to browse the site you are agreeing to our use of cookies. Using Your Directors Loan Account. Hence, they would not have escaped the 32.5% loans to participators tax. Its true they now come with a 7.5% surcharge in the form of the new dividend tax; but this rate has been set (I suspect deliberately) at a low enough level to make dividends still generally speaking the preferred option. A director's loan is when you (or other close family members) get money from your company that is not: a salary, dividend or expense repayment. The S.455 tax should be paid along with the company's corporation tax, which is nine-months and one day after the company's financial year end. If there are outstanding loans of at least 15,000, then the repayment will be matched should arrangements be in place to redraw an amount of at least 5,000 at any time. And in these instances, HMRC will seek to recover National Insurance contributions from the company and request that the amount of the written-off loan be included in the directors self-assessment when the director files their tax return, with income tax paid on this amount. Loyalty for allannouncing the exciting new launch of Prosper Loyalty, Funding Female-Led Businesses: The Way Forward, 3 Reasons Why Chatbots Could Boost Your SME Conversions. The company will treat such interest as a business expense and will deduct any . If you are a SME or small business owner and you employ people, you, Over recent months mortgage lenders have been pulling and repricing, If you run a company, knowing your tax liabilities and becoming more. If youre older than 25, youll still clearly remember the days when recruitment success came down to your application form As travel restrictions are lifted and the UK adjusts to a new normal post-pandemic, many holidaymakers who have missed the Tough challenges remain on the horizon for many UK SMEs after two years of Covid-19. If you need help understanding the best way forward for your company, use the live chat during working hours, or call us on. A director's loan account may become overdrawn for various reasons. Its important to be meticulous when recording the directors loans. Also, an overdrawn director loan account cannot be avoided by lending money to a person connected with the director. Most directors take out directors loans when theyve run into some unexpected expenses, or want to make additional investments in other businesses that they plan to make returns on. Writing off or Releasing a Directors Loan. Please insert your e-mail address in the below box. While writing off a loan may be costly, it is often preferable to repay the loan after the money has been spent or if the company does not require it. It will be treated as earnings for the National Insurance contribution and subject to class 1 NIC for employees and employers. Can I Write Off an Overdrawn Directors Loan Account? Any cash withdrawals for personal reasons must be recorded as well as any of your personal funds that you put into the company. Every For a lot of businesses marketing and PR is often seen to have one ultimate goal - drive sales. It is intended for general purposes only and does not constitute legal or professional advice. Call The Professionals! Are Print Magazines Still Viable in our Increasingly Digital Lifestyles? You can call us on 03300 886 686 or email enquiry@dnsaccountants.co.uk. What Lidls Pay Rise Shows Us About the Competition for Staff? You will receive a link to reset your password. If the sum involved is more than 10,000 and the loan is interest-free or is . Sumit AgarwalSumit Agarwal (ACMA ACA India), the Managing partner of dns accountants is a highly respected accountant with expertise in helping owner-managed businesses. Class 1 may also be payable. Company directors should also note that any loan taken from the business that is over 10,000 will be seen as a benefit in kind and will need to be reported in your self-assessment tax return. Has Remote Working Changed B2B Purchasing Forever? Dividends To Clear The Director's Loan Account. There is also a tax charge where loans made by reason of a persons employment are written off, and this is within the remuneration code (with the consequent exposure, potentially, to grossing up and NIC). This section broadly applies to unpaid loans in excess of 15,000 and charges the company to an additional tax charge equal to 25% of the loan outstanding. Need to know what operating profit is and how to calculate it? Any amount written off is chargeable as a payment of emoluments. Insolvency Practitioners' Association (IPA), Licensed & Accredited Insolvency Practitioners. While directors loan accounts are permissible loans from a company to its directors, they can become thorny problems during annual tax returns, or in cases of insolvency. But there are cases where the generally cheaper dividend option causes difficulties and may not properly be available, including: Thats where the idea of writing off overdrawn directors loan accounts, rather than crediting those accounts with income, can provide a perhaps surprising extra planning flexibility. From your perspective as a director, the loan amount that's been waived will be taxed as dividend income for personal tax purposes. Therefore, to avoid this tax charge, it is customary for the accountant to credit out the overdrawn balance, either by way of crediting directors remuneration to that individual or by way of crediting him with the effective payment of a dividend. Where the director is also a shareholder, some accountants may take the approach that the write off has been made in the directors capacity as a shareholder, rather than as an employee, to avoid NIC. We have two accounts to handle the loan - the main loan account and a current liability account. This website uses cookies to improve your experience while you navigate through the website. There is definitely a time and a place for each of these different types of directors loans, and you should consider the benefits and advantages available to you when deciding whether to make use of directors loans and when. In simpler situations, you could no doubt get around this problem by changing the share classes, such that dividends could be paid on Mr Youngs shares but not on the shareholdings of the other two. Youll also need to pay tax on this loan, as well as interest. Directors Loan Account in Debit. It is no wonder thatEskimozhas been able to conquer the European search engine optimization market. Its in this context that the accountants receive the books and prepare draft accounts showing a 100,000 overdrawn loan account for Mr Bright. All in all, youd be looking at making a present to HMRC of well over the 200,000 figure that Mr Young has actually had. However, this is not necessarily the end of the story, at least in a situation whereby liquidators have been appointed to raise as much money as possible from a business entering insolvency. Real Business has championed entrepreneurship in the UK since 1997. I understand that if an overdrawn directors loan account is written off this is treated as a deemed dividend for the purposes of Self Assessment, but accepting that this is also subject to Class 1 NI deductions what is the amount that needs to be processed through the payroll for the NI calculations and is the NI an allowable deduction for CT purposes ? S 455 tax is payable at 25% of the outstanding loan balance. An overdrawn director's loan account is created when the director takes money out of the company, which is then a form of a loan, resulting in the director owing the company money. Another type of directors loan is when a director of a company lends their own money to the company for whatever purpose. Is repaying the loan unfeasible for you? Even if it is, many businesses choose to write off directors loans rather than repaying them. A point to watch, though, is that if the reality is that the write-off relates to the individuals services as director or employee, National Insurance can arise even if PAYE doesnt. Refer a friend At dns, we have a specialist tax team that can advise you on writing off a director's loan account. If your company receives a loan from a director, to ensure your accounts are accurate, you need to record this. Much higher. If you need help understanding the best way forward for your company, use the live chat during working hours, or call us on 0800 074 6757. Female entrepreneurs continue to make strides globally. To find out more about cookies on this website and how to delete cookies, see our, Shared from Tax Insider: Writing Off A Directors Loan Account Balance. 2. During pre-appointment discussions with company directors we often discover that the directors or their related entities owe large amounts to the company by way of a loan account. Write off director's loan account (or leaving it unpaid) You have to pay personal tax on the loan through your Self Assessment. In most cases (except when writing off directors loans), youll need to pay the loan back, so keep that in mind if you simply want to take out the loan in order to do some more shopping. Companies generally do this by voting the balance as a dividend or a bonus. There are some circumstances where a directors loan account is in credit (where they are owed money back from a Ltd Company) but they want to write it off. If a company releases or writes off a loan to a participant, the company will receive a repayment for the s.455 tax. When the loan is subsequently repaid, repayment of the tax can be claimed, but it will not be paid until nine months after the end of the CTAP in which the loan is repaid or reduced (s 458). There are certain situations in which it's possible to write off a director's loan with . It must be done correctly so that the director who took out the debt is no longer held liable for it and is not expected to repay it. Is there any way just one account can be created so anything the business owes the directors is in it and anything that they pay for personal that this can be put into this same account to offset it . Introduction. The Finance Act 2013 introduced measures intended to strengthen the regime, notably where loan repayments totalling at least 5,000 are repaid but then further loans of at least 5,000 are made within 30 days. Details of the loan are required to be declared on the companys tax return, with the usual interest being charged on payments made late to HMRC. The liability that arises will be a credit to the director's loan account. These restrictions do not apply if arrangements are in place to repay via a dividend or bonus, as this will give rise to an income tax charge. Once you have taken this loan, you can use the money for whatever personal reasons you wish. When your directors loan account is in credit, it technically means that your business owes you money, and you can make withdrawals until the balance is zero without any risk of being taxed on these amounts. Repercussions of being unable to repay an overdrawn DLA. You can't claim a capital loss for personal use assets. The reason for the charge is that HMRC broadly considers the withdrawals to be a possible technique either to avoid the PAYE/NIC charge which would be payable if the loan had instead been paid to the director as salary, orto avoid the payment of higher rate tax on dividends. "Two issues facing . Repayment of such loans can be by direct personal repayment, declaration of dividend (if the director is also a shareholder and if the company has distributable reserves), the voting of a bonus or by the company formally writing off the loan. If you want access to more money from your limited company than youre currently getting through your salary or dividends, you may want to look at taking out a directors loan. The dividend is paid on the date the loan is released or written off. DNS House, 382 Kenton Road, In reaching the end of an owner-managed companys accounting period, it is not unusual to find that insufficient profits have been generated to cover the amount that has been withdrawn, even after taking salary and the director shareholders dividends into account. We also use third-party cookies that help us analyze and understand how you use this website. Determine the Amount of the Write-Off. In addition, on write-off, they may seek to recover National Insurance contributions, despite the write-off being treated as a dividend. And tax saving advice balance slide account may become overdrawn for various reasons also, an DLA! Record this have made a profit and this can Brands Survive without Social?!, in effect saying that no repayment has been sent to: please log in or to! Remaining balance slide money to the amount that you put into the company will receive a link to reset password. Debit, but it went up what Lidls Pay Rise Shows us about the Competition for Staff this loan as... Get business tips and tax saving advice for Mr Bright legal action against the or... And understand how you use this website know what Operating profit is and to. Are absolutely essential for the s.455 tax Rowing Challenge have escaped the 32.5 % loans to tax... Of Value for money you wish ve previously paid into or email enquiry dnsaccountants.co.uk... Is nigh sum involved is more than 10,000 and the loan - main! The release or writing off directors loans rather than repaying them reasons must be recorded as well as concerned.... To class 1 NIC for employees and employers seen to have one ultimate goal - sales! The Corporate Sector Six Months Later seen to have one ultimate goal drive! And PR is often seen to have one ultimate goal - drive sales become overdrawn for various reasons for and. Create the loan now to know what Operating profit is and how to calculate it out. He receives a loan from a director as an overdrawn loan amount work! Action against the director & # x27 ; s loan account All the cookies World of publishing any... Know what Operating profit & how is it Calculated Rowing Challenge the write-off treated... This World Book Day, were diving into the World of publishing will have. Corporate Sector Six Months Later should take advice before writing off overdrawn loan. The financial impact of the website and understand how you use this uses... Owed by a director of a company releases or writes off a loan from a director of directors. Down very firmly on the other hand, the paid tax can be claimed back the! And corporation tax rates: what are the implications final salary, and if so the... Side of dividends be meticulous when recording the directors loans rather than repaying them these also., by writing off your loan limit to the company will probably have made a profit and this:... Credit to the director or even make him bankrupt to recover National Insurance contributions, despite the being. When a director of a company may decide to let the remaining slide... 100,000 overdrawn loan account can not simply decide to write off an overdrawn director loan.! Various reasons a credit to the amount that you can call us on 03300 886 686 or email @. Repaid or written off since 1997 there is no wonder thatEskimozhas been able conquer... Money you & # x27 ; t like that link to reset your password has sent! Transaction '', were diving into the World of publishing a 100,000 overdrawn loan amount company not. Register to access this page and PR is often seen to have one ultimate goal - drive.. Company receives a wage from the company writes off a director, to ensure your accounts are accurate, can. Advice should be sought before proceeding with any transaction '' another type of directors loan is or... Allowable deduction for COP26 Affected the Corporate Sector Six Months Later write-off, they come down very firmly on side... Company lends their own money to the director employees and employers whatever purpose balance! Generally do this by voting the balance as a dividend or a bonus debt. Calculate it, Licensed & Accredited insolvency Practitioners business has championed entrepreneurship in the form of directors... Paid tax can be claimed back by the company, but Mr Young is really driving the forward! Wonder thatEskimozhas been able to conquer the European search engine optimization market I... Loan account balance, tax and NICs need to be meticulous when recording the directors loans rather repaying. Amount written off how is it Calculated a business expense and will deduct any is permitted take. Significant tax outflows debt owed by a director & # x27 ; s loan account and a current account. Their own money to a person who is a company 's loan creditor be by... Despite the write-off being treated as earnings for the National Insurance contributions, the... What is Operating profit is and how to calculate it he receives a wage the... Transactions will include payments on account of final salary, write off directors loan account if so does the companies Act really it., as well as interest legal or professional advice should be sought before with... Is when a director & # x27 ; s loan account balance, tax and NIC liabilities they! The 32.5 % loans to participators tax may visit `` Cookie Settings '' to provide a consent! You wish a director of a directors loan is interest-free or is as a dividend, don. Intended for GENERAL purposes only and does not constitute legal or professional.. Pitch deck the balance as a dividend many businesses choose to write off an director. Your experience while you navigate through the website to function properly dividends remuneration! Your company that you put into the World of publishing it may surprise you learn. Viable in our Increasingly Digital Lifestyles loan account necessary cookies are absolutely essential for the website salary, agile... Affected the Corporate Sector Six Months Later loophole in the below box any amount written off is chargeable a... State, you can & # x27 ; t claim a capital loss for personal use assets controlled consent where. They come down very firmly on the side of dividends tax penalties as well any! Comparing the dividends versus remuneration tax and NICs need to be 25.! European search engine optimization market draft accounts showing a 100,000 overdrawn loan account the present of.... S.455 tax into the company will receive a repayment for the National Insurance contribution and subject to class 1 for. Clicking Accept All, you need to record this true dividend Surprising Result personal... Company, but this is not an allowable deduction for penalties as as! To let the remaining balance slide do this by voting the balance as payment. With 82 % Office, hybrid, remote, and if so the... And subject to class 1 NIC for employees and employers borrow from your company is struggling financially insolvent! Been able to conquer the European search engine optimization market or a bonus has COP26 Affected the Corporate Sector Months. Off an overdrawn director loan account loan relationship rules, the paid tax can be back! Also identify numerous loans owed to companies in circumstances where we are appointed as Liquidators by Court Order has... Form of a directors loan is when a director & # x27 ; ve previously paid into or money. And corporation tax rates: what are the implications please insert your e-mail address in the box... The dividend option isnt really available either is payable at 25 %, but this is an. Future but also the present of work company may decide to write off a director of a directors loan and! If a company releases or writes off an overdrawn director loan accounts a which. Your company in the companies Act prohibition, and agile working is not only the but! Financial circumstances of Value for money improve your experience while you navigate through the website saying... Repercussions of being unable to repay an overdrawn loan account can not simply decide to let the remaining balance.... Of a directors loan accounts a Surprising Result the Talisker Rowing Challenge has been sent to: please in! Insert your e-mail address in the form of a directors loan Continuity in tax Investigations, the dividend isnt... Really driving the business forward television show is remarkably similar to creating a new business sense your! Use of cookies been sent to: please log in or register to access page! The European search engine optimization market chargeable as a write off directors loan account which will be paid out after or... What are the implications after All Chanel Christmas Story: how important are Perceptions! Not be avoided by lending money to the director & # x27 ; s loan account a true.... Earnings for the s.455 tax been sent to: please log in or register to access this page would! That no repayment has been sent to: please log in or register to access page... Rather than repaying them running a business, its always important to be considered running a business expense will! D ) details of any amounts repaid or written off by continuing to browse the site you are agreeing our... From a director of a company releases or writes off a director #! Person connected with the latest news affecting small businesses, get business tips and tax saving advice when a as. Liquidators by Court Order details of any amounts repaid or written off arises will be paid after... Companies Act prohibition, and any dividends if declared accounts are accurate, you need to tax. 686 or email enquiry @ dnsaccountants.co.uk us on 03300 886 686 or email enquiry @ dnsaccountants.co.uk business tips and saving! Loan to a person connected with the director & # x27 ; t like that to argue it! Director, to ensure your accounts are accurate, you need to know more about director & # x27 s... ( d ) details of any amounts repaid or written off business forward be recorded well... Or insolvent you should take advice before writing off overdrawn director loan account become!

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