recursal/Fanatic-Fandom huggingface dataset:
Entrepreneurs's relief: multiple beneficiaries

Special provisions apply where on a disposal of trust business assets there is at least one other beneficiary in addition to the qualifying beneficiary who, at the material time (see below), has an interest in possession in either the whole of the settled property, or a part of it which consists of or includes the settlement business assets disposed of7. The aggregated gains and losses8 are apportioned by reference to the qualifying beneficiary's interest, at the material time, in the income of that part of the settled property that comprised the settlement business assets disposed of9. The relevant proportion of the aggregated gains and losses so calculated is to be taken into account for entrepreneurs' relief and the remainder of the amount which does not qualify for relief is a chargeable gain10. The “qualifying beneficiary's interest” in the income means the interest by virtue of which he is a qualifying beneficiary, and not any other interest he may have11.

In the case of a disposal of shares or securities (or interests therein) the “material time” means the end of the latest period of one year which ends not earlier than three years before the date of the disposal and throughout which—

•  (i)     the company is the qualifying beneficiary's company and is either a trading company or the holding company of a trading group; and

•  (ii)     the qualifying beneficiary is an officer or employee of the company, or one or more of the group companies12.

In the case of a disposal of assets (or interests in assets) used or previously used for the purposes of a business the “material time” is the end of the latest period of one year ending not earlier than three years before the date of the disposal and throughout which the business is carried on by the qualifying beneficiary13.

The aim should therefore be, wherever possible, to separate out business assets into a sub-fund in which only the qualifying beneficiary has an interest.
Material disposal

The definition of a ‘material disposal’ depends on the type of asset sold:

• material disposal(sale or gift) of whole or part of a sole trade / partnership business

 • material disposal (sale or gift) of an asset used in a business

• material disposal (sale of gift) of shares or securities in a trading company

• material disposal (sale or gift) of relevant EMI shares in a company acquired on or after 6 April 2013

```

```
Entrepreneurs' relief associated disposals - rent

Rent in relation to an asset includes any form of consideration given for the use of the asset; TCGA 1992 s 169S(5). It is understood that there would have to be actual payment of rent for the restriction to apply — an increase in partnership profit share as a result of letting the partnership use personal property would not result in a restriction;
Tax Knowledge Wikia

<hero description="this is a tax encyclopaedia" imagename="" cropposition=""></hero>

## Welcome to the Taxencylopedia Wikia

this is a tax encyclopaedia

I am using it to test some ideas about how to organise tax content. For this purpose I am taking as a topic Entrepreneurs relief. I am exploring how it is possible to link together various sub topics to avoid duplication.
Entrepreneurs' relief just and reasonable apportionment examples

Example

On 5 April 2015 M leaves the partnership of which he has been a member for 12 years and sells his one-third partnership interest to the remaining two partners, making a gain of £250,000. Throughout that 12 years, M has personally owned the premises from which the firm has traded. For the last nine of those years (since 6 April 2006), the partnership paid M a full market rent for the use of the premises. At the time he leaves the business he also sells the premises to the remaining partners, making an “associated” gain of £100,000. He claims entrepreneurs' relief – all the conditions are met and there has been no previous claim.

•  –     If no adjustment was made in respect of the rent, relief would be due on both gains totalling £350,000. The gains (subject to any annual exemption) would be taxed at the entrepreneurs' relief rate of 10 per cent.

•  –     However, because for nine of the total 12 years he was a partner a full market rent was paid to M for the business use of the premises, a proportion of the gain relating to the premises will not attract relief. The entire period that M has owned and used the asset is taken into account, but only rent which was paid on or after 6 April 2008 can be taken into account. This would be seven of the 12 years the property was in use for the business. A “just and reasonable” amount in these circumstances would be—

   Qualifying for relief

 Total gain on sale of property £100,000

 Just and reasonable apportionment of the gain accruing from 6 April 2003 to 5 April 2008: £100,000 × 5/12 £41,667 £41,667

 Just and reasonable apportionment of the gain accruing for 7 years of use from 6 April 2008 to 5 April 2015: £100,000 × 7/12 £58,333 Nil

 Gain on premises attracting entrepreneurs' relief £41,667

 Gain on disposal of partnership interest £250,000

 Total gain attracting entrepreneurs' relief and (subject to any annual exemption) taxable @ 10% £291,667

–     If however the rent paid by the partnership to M for the use of the premises was only two-thirds of a full market rent the “just and reasonable” amount must take this into account—

   Qualifying for relief

 Total gain on sale of premises £100,000

 Just and reasonable apportionment of the gain accruing for 5 years of use from 6 April 2003 to 5 April 2008: (£100,000 × 5/12) £41,667 £41,667

 Just and reasonable apportionment of the gain accruing for 7 years of use from 6 April 2008 to 5 April 2015: (£100,000 × 7/12 (one third qualifies for relief)) £58,333 £19,444

 Gain on premises attracting entrepreneurs' relief £61,111

 Gain on disposal of partnership interest £250,000

 Total gain attracting entrepreneurs' relief and (subject to any annual exemption) taxable @ 10% £311,111
Downtempo Sessions (February 3, 2013)

Here's a list of songs that played on the Downtempo Sessions of February 3, 2013.

## Playlist

1. Emma Hewitt - These Days Are Ours (Zetandel Chill Out Mix)
2. Good Livin - Feels So Good (Chilled Mix)
3. Lounge Conjunction - Mudslide
4. Dash Berlin/Vera - Till the Sky Falls Down (Monokini Beach Mix)
5. Jan Vayne - The Promise of a New World (Mark Otten Mix)
6. Simmonds & Jones/Joanna Law - Someone (Vox Mix)
7. Sunlounger/Zara Taylor - Try to be Love (Chill Version)
8. Embliss - Solstice
9. Collective Sound Members - A Touch of Jazz
10. Armin van Buuren/Nadia Ali - Who is Watching
11. Dark Matters/Denise Rivera - Take Me Home
12. Armin van Buuren/Jan Vayne - Serenity (Orchestral Version)
13. Aly & Fila/Sue McLaren - Still
14. Chicane - Early
15. The Thrillseekers - Synaesthesia (Orchestral Version)
16. Max Graham - Don't Leave Yet
17. Andrew Rayel/Jano - How Do I Know (Experimental Mix)
18. Signum - Secret Thoughts (Chill Out Mix)
19. Prince Quick Mix/Chronic - Over the Edge (PQM's Melburn Pass)
20. Andy Moor/Sue McLaren - Trespass (Masoud Chill Out Mix)
21. Realm F/Rankey - Nairobi (Chill Out Mix)
22. The Luxe Collective - I'm Dreaming
23. Biotones - The Day Will Come
24. DJ Cyber/Mo-shic/Emjay - Asian Love (Tribal Chill Mix)
25. Activa/Julie Harrington - You Are Here (Ambient Mix)
26. Ciaran McAuley/Roly/Oonagh - Forgotten (Ambient Mix)

## External Links

http://sensationmusic.net/en/mixes/Armin\_van\_Buuren/30016
Entrepreneurs' relief

Entrepreneurs' relief is a Capital gains tax relief which enables certain individuals and trustees to benefit from a reduced rate of tax on the disposal of certain business assets (including shares in certain trading companies). The relief is not available for disposals by companies. The legislation is found in TCGA 1992 s169F onwards.

### The relief in outline

On a disposal of qualifying assets the rate of capital gains tax is reduced from 28% or 18% down to 10%.

There is a lifetime limit of £10,000,000 of gains eligible for relief. This limit has been changed several times since the introduction of the relief. See here for previous limits. Broadly speaking to qualify for relief the business must have been carried on (or the shares owned) for 12 months in the three year period prior to the disposal.

Entrepreneurs's relief is not given automatically: it must be claimed. The time limit for making a claim is 31 January in the year following the tax year in which the disposal took place. For more details on the mechanics of making a claim see here.

### How the relief is given

Entrepreneurs's relief is given in computing the tax payable on a chargeable gain. The gain is calculated in the normal way and the resulting gain (to the extent that it does not exceed the lifetime limit) is taxed at 10%. The capital gains tax annual exempt amount is available to be set against the gain. See *here*

Where the taxpayer has other gains in the year which do not qualify for entrepreneurs's relief the annual exemption is set against those gains in priority to the gains which qualify for entrepreneurs' relief. This is so that the taxpayer obtains relief first at the higher rate of tax which apply to those gains. See here

*Note that for gains made before 23 June 2010 the method of calculation of entrrepreneurs relief was significantly different. The gain was calculated in the normal way but then a reduction of 4/9 was applied to the gain.  The gain thus reduced was then chargeable at the ordinary capital gains tax rate.  See '**here***

### Further information SUBSCRIPTION REQUIRED

More detailed information on Entrepreneurs relief can be found under the following topic headings

Disposals which qualify for Entrepreneurs' relief

Entrepreneurs' relief: ownership periods

Entrepreneurs' relief for sole traders

Entrepreneurs' relief for partnerships

Entrepreneurs' relief for trusts

Calculating the gain

Company reconstructions and sales

Interaction with other reliefs

## Planning points

### SUBSCRIPTION REQUIRED

Practical planning points to ensure that Entrepreneurs' relief is maximumised can be found here

[
Entrepreneurs' relief: 5% ordinary share test

Ordinary share capital has the same meaning as
in the Income Tax Acts (see ITA 2007 s 989); TCGA 1992 s 169S(5). HMRC's view is that it is the nominal value of
the ordinary shares which must be considered for the five per cent test, not
the number of issued ordinary shares; see CIOT Notice “Entrepreneurs'
Relief—Technical points from HMRC forum”, 13 February 2012, *Simon's*
Weekly Tax Intelligence *2011, Issue*
7, p 366. See also www.tax.org.uk/media\_centre/LatestNews-migrated/ER. HMRC confirm that the case of *Hepworth v*
Smith[1981] STC 354; 54 TC 396 *applies—the word “exercisable” means capable of*
being exercised, whether in fact exercised; HMRC Capital Gains Manual CG64050
Finance Act (No 1) 2015

This page lists the topics which are dealt with in Finance Act (No 1) 2015 with links to detailed line by line analysis from Lexis Nexis Finance Act Commentary and to the main commentary in this publication. The Act can be found [| here]

## Chapter One - Charge, Rates Etc

### Income tax

#### 1 Charge and rates for 2015-16

Finance Act Handbook

 commentary

####

#### 2 Limits and allowances for 2015-16

####

#### 3 Personal allowances for 2015-16

####

#### 4 Basic rate limit from 2016

####

### Corporation tax

####

## Chapter Four - Other provisions

#### 42 Entrepreneurs relief: exclusion of goodwill in certain circumstances

Finance Act Handbook

Commentary

## SCHEDULE 17 - DISCLOSURE OF TAX AVOIDANCE SCHEMES

Finance Act Handbook

Commentary
Entrepreneurs' relief: restriction on certain disposals of goodwill

Entrepreneurs' relief is not available on disposals of goodwill on or after 3 December 2014 to a close company (or to a company which would be a close company if it were UK resident5) to which the seller is related.

Goodwill is not one of the “relevant business assets” for such disposals if, as part of a qualifying business disposal a person (P) disposes of goodwill directly or indirectly to a close company (C) and at that time P is a related party to C for the purposes of CTA 2009 Part 8 (see D1.672), and P is not a retiring partner6. P is a retiring partner if7—

•  (a)     the goodwill is that of a partnership of which P is a member, and at the time of the disposal P is not, and no arrangements exist under which P could become, a participator in C, or in a company which has control over, or holds a major interest in C (“a relevant participator”);

•  (b)     P is a related party in relation to C because he is an associate of one or more relevant participators; and

•  (c)     P is only an associate of each of those relevant participators because they are also members of the partnership.

Goodwill is also precluded from being a “relevant business asset” for such disposals if P is party to arrangements one of the main purposes of which is to secure that the goodwill is a relevant business asset, or that P is not a related party in relation to C8.

Where these provisions apply the gain on other business assets on such disposals is not affected
Downtempo Sessions (November 21, 2016)

Here's a list of songs that played on the Downtempo Sessions of November 21, 2016.

## Playlist

1. Above & Beyond/Zoë Johnston - We're All We Need (Acoustic Version)
2. Pablo Nouvelle/Sam Wills - I Will
3. Conjure One/Kristy Thirsk - Ghost
4. Philip George/Dragonette - Feel This Way (Fred V & Grafix Remix)
5. Roald Velden/Ascend - Till Next Time
6. Ianick/Per Kamfjord - See Through My Eyes
7. Sam Davies - Unwind
8. Chicane - Offshore (Thomas Datt Remix)
9. Matt Fax - Warmrider (We Are All Astronauts Remix)
10. Möwe/Daniel Nitt - Lovers Friends
11. Tom Fall/JES - Come Back (Zetandel Chill Out Mix)
12. Aurosonic/Denis Karpinskiy/Kate Louise Smith - They Wait for Us (Chill Out Mix)
13. Danny Chen/Leolani - All in a Day
14. Moby - Porcelain (Arty Remix)
Earn-out rights- employment income risk

Guidance issued by HMRC in 2003 following the introduction of FA 2003 and the new securities legislation in ITEPA 2003 clarified the position on whether an earn-out right could be taxed as employment income2. It states that the following are considered to be the key indicators in determining whether an earn-out is further sale consideration rather than remuneration—

•   (i)     the sale agreement demonstrates that the earn-out is part of the valuable consideration given for the securities in the old company.

•   (ii)     the value received from the earn-out reflects the value of the securities given up.

•   (iii)     where the vendor continues to be employed in the business, the earn-out is not compensation for the vendor not being fully remunerated for continuing employment with the company.

•   (iv)     where the vendor continues to be employed, the earn-out is not conditional on future employment, beyond a reasonable requirement to stay to protect the value of the business being sold.

•   (v)     where the vendor continues to be employed, there is no personal performance targets incorporated in the earn-out.

The following factors may also be relevant—

•   (i)     negotiations between the seller and buyer as to the level of the earn-out in relation to the value of the consideration given for securities in the old company.

•   (ii)     any clearance that might have been obtained under TCGA 1992 s 138 and TCGA 1992 s 707 demonstrating the bona fide nature of the transactions, and the level of the earn-out linked to profitability or other key performance indicators of the business.

•   (iii)     evidence that future bonuses were commuted into purchase consideration would indicate that the earn-out was, at least partly, remuneration rather than consideration for the disposal of securities.
Business assets

A
‘business asset’ is:

·
whole or part of
a sole trade / partnership business;

·
an asset used in
a business at the time the business ceases to be carried on; or

·
shares or
securities (loan stock etc) in a company.

TCGA 1992, s 169I(2)

If the individual is only selling part of his
business, this must be a part that is capable of being carried on as a going
concern; the disposal of a single asset or a group of assets which do not
constitute a sale of a business capable of being carried on in its own right
will not qualify for entrepreneurs’ relief.  The considerable  case law on this subject is discussed Here
For these purposes business means any trade or profession, but not the letting of property other than as furnished holiday lettings –link to separate FHL page in the UK or EEA. For more detailed coverage of this point see Difference between trading and investment business for Entrepreneurs' relief

From 3 December 2014 gains on
the disposals of Goodwill are not eligible for Entrepreneurs’
relief where the
disposal is to a close
company and the individual making the disposal is a related
party to the acquiring company. See Here

There is a risk of business assets failing to be eligible
for entrepreneurs' relief. These relate
to where assets are held by an individual partner, or partners, and are sold in
the absence of a material disposal.

For example, in the First-tier Tribunal case of William S G Russell *, the disposal of land by one member of*
a partnership was found not to be a disposal
of whole or part of a business. However, had the partner disposed of a share of
the partnership at the
same time, condition A given in TCGA 1992, s 169K(2) would have been met.  William S G Russell [2012] UKFTT 623 (TC) (subscription
sensitive)

Conditions B and C of TCGA 1992, s 169K would still need to be met. For the purpose of condition B, it would be necessary to show
that the disposal was sufficient to constitute a withdrawal from the business
in some way. A token disposal may easily fall foul of this condition as there
would be no real withdrawal from the business if broadly the same level of
profits were retained.
Entrepreneurs' relief for partnerships

The only provisions for chargeable gains directly applicable
to partnerships are found at TCGA 1992, s
59 and TCGA 1992, s
59A. This latter is for LLPs. In both
cases the effect is to make the partnership transparent for the purposes of chargeable gains.

Other than in the cases described in TCGA 1992, s
59A(4), all partnerships are
transparent for chargeable gains purposes and therefore when looking at
entrepreneurs’ relief it is the individual partners' eligibility that must be considered.

Entrepreneurs' relief may be
available to a partner on:

·
a
material disposal by the partnership, or a material disposal of an interest in the partnership by a partner see here; or

·
an
associated disposal see here

### Admission of a partner

For the purposes of
admitting a partner, the trader is disposing of a share of his business. This
constitutes part of a business for the purposes of the legislation as the new
partner is purchasing a proportional share of all the assets of the business. TCGA 1992, s169I(8)(a)

However, this assumes that
a new partner purchases a share of every asset used in the business and care
should be taken to identify the actual assets that are actually being purchased
by the new partner.  There may be assets
included in the accounts which are personal or have such personal use that the
sole trader would not include within the partnership.   Vehicles are a prime example of such assets.
See the Capital allowances for sole traders and partnerships guidance note.

If the partners are connected in any way, you
will need to consider whether you can justify the value of goodwill. The value
of the business will be subject to arm’s length principles under TCGA 1992, ss 17-18. Otherwise, the value that the new partner is willing to pay can be seen
as a reasonable market value. See the Goodwill and other intellectual property (IP) guidance note for more information.

For other considerations regarding the new
partnership, see the Admitting a new
partner guidance note.

### Disposal of a share of the partnership

The disposal by
a partner will mean that there is a reduction in the shares of the partner. See
the Basic rules for partnership gains.  The reduction in the
fractional profit share of a partnership is
always a qualifying disposal of
business assets. HMRC confirmed this at Entrepreneurs''***relief - practical***
points

### Disposal by the partnership

The disposal by a partnership will mean that there is a
disposal without a change in the fractional shares of the partners.

For a disposal by a partnership, there is no change in the profit sharing ratios of the partnership.

Where a partnership owns shares in a trading company, the shares must be for a qualifying trading company. See the Entrepreneurs' relief guidance
note for more information.
RexStrider

Other TXKHotsauce streamers call him "Rex".

His screen name was previous "Meximelt" or "Mexi".

In September 2015, the TXKHotsauce Twitch channel reached 350 subscribers during Rex's Mario Maker broadcast. CanadianAllStar helped him achieve this by having people subscribe to get Rex to play his or her level.

Loves Mario Maker levels with springs.

Fav game: Undertale

## Quotes:

Pro tip 231231 Always treat it like you have over 100 people watching even its its slow. KEEP THAT MOMENTUM GIRL! most of all have fun ;D

The saws are coming out of the woodwork!

## Streaming

When it comes to watching Rex stream Super Smash Brothers for Wii U, its strongly suggested that the viewers refrain from using headphones due to Rex's uncontrollable yelling out of frustration and/or excitement because the volume spikes could cause hearing loss. Rex a great man but can be a very loud great man! Rex's main characters in Super Smash Brothers for Wii U are Duck Hunt and Ryu, he also has a pocket Mario and Kirby. If there was a way to describe Rex's relationship with the game it would be casually-competitive as he loves a good challenge but he doesn't have the dedication that someone such as TSM Zero (the #1 Super Smash Brothers for Wii U Player) has.

Rex also loves having conversations, and just having a good time in general.
Musashi (Shinobi)

## How Musashi joined the Tourney

Joe Musashi in his youth was enrolled in the Oboro School of ninjitsu at an early age. Like many great ninja, he started out as the weakest of the bunch, but as he grew, he became the best in the class. Eventually, by the time he was in his twenties, Joe would become a superlative Ninja. On some occasions, he would meet with his fiance Naoko, the daughter of his master. Soon Musashi would work for the Japanese government, helping to bring down the Zeed Syndicate, earning the nickname "Super Shinobi".

While training a new generation of ninja for the Oboro School, he found a young taekwondo man named Kim Jae Hoon who was seeking to test his skills on the ninja.

## Character Select Screen Animaiton

### When highlighted

Musashi prepares to draw his sword Hazy Moon.

### After the announcer calls his name

Musashi runs to the camurai swinging Hazy Moon then pulls out some shuriken and says "Let's fight."

## Special Moves

### Shuriken (Neutral)

Musashi throws a shuriken at his opponent. B can be tapped to throw more.

### Sliding Kick (Side)

Musashi slides to his opponent with a kick.

### Shuriken Spray (Up)

Musashi throws some shuriken below himself.

### Hazy Moonlight (Down)

Musashi runs to his opponent slashing four times.

### Kariu (Hyper Smash)

Joe will summon several fire dragons, which will burst out of the ground and spin around him. These dragons will give rapid damage and disappear after seven seconds.

### Mijin (Final Smash)

Joe will stab his sword into the ground, and then explode! The explosion will give massive damage to opponents and high knockback then Musashi forms back together. This takes lives from his own stock.

## Victory Animations

1. Musashi slides then does a slash with Hazy Moon and says "You fought well."
2. Musashi crouches and does a slash then sheathes Hazy Moon saying "Try harder next time."
3. Joe Musashi does two down slashes then an up slash with Hazy Moon and throws some shuriken then says "I should be thankful for our match."

## On-Screen Appearance

Joe Musashi teleports to his starting point and says "I'm here to test your abilities."

## Trivia

* Joe Musashi's rival is one of Kim Kaphwan's sons, Kim Jae Hoon and his second rival is Guile, one of the core Street Fighter II fighters.
* Since it is not known who voices him in *Sonic and All-Stars Racing Transformed*, Joe Musashi shares his English voice actor with Lee Chaolan, Kenshiro, Sima Zhao and Landia.
* Joe Musashi shares his Japanese voice actor with Vegeta and Karasu.
* Joe Musashi shares his French voice actor with Kazuma Kuwabara, Groudon, Kokuja, Bat, Gomar of the Gomar and Shioh duo, Hatchan, Nigel Charles Ratburn, Hitmonlee, Wrath a.k.a. Fuhrer King Bradley and Wyvern Rhadamanthys.
* Joe Musashi shares his German voice actor with Dash and Sylux.
* Joe Musashi shares his Arabic voice actor with Liu Kang, Mokujin, Mumbo, Issun, Rei, Laxus Dreyar, Dark Schneider, Shingen Takeda, Ma Chao, Yaya's ghost knight, Kotaro Fuma, Portgas D. Ace, Gilbert, Whitesnake, C-Moon and Moriya Minakata.
* Joe Musashi shares his Mandarin Chinese voice actor with Lyon Vastia and Cancer Deathmask.
Downtempo Sessions (August 28, 2011)

Here's a list of songs that played on the Downtempo Sessions of August 28, 2011.

## Playlist

1. Ludovic Vendi - Alarmed Rene
2. Thomas Datt - Alone (Chilled Mix)
3. Sunstar - Balearic Desire (Ambient Chill Out Mix)
4. Dash Berlin/Vera - Till the Sky Falls Down (Monokini Beach Mix)
5. Da Hool/Heather Leigh West - Set the Stakes High (Bruckheimers Symbiont Chill Mix)
6. Chris Reece - Overflow
7. John O’Callaghan/Audrey Gallagher - Big Sky (Acoustic Mix)
8. Chicane - Early
9. Activa - Eternity and a Day (Ambient Mix)
10. Astrid Suryanto - In a Distant Bar (Blake Jarrell Remix)
11. Jan Vayne - Laments of the Lost (Alucard's Chilled Mix)
12. Prince Quick Mix/Chronic - Over the Edge (PQM's Melburn Pass)
13. Chicane/Salt Tank - Leaving Town
14. Markus Schulz/Khaz - Last Man Standing
15. Arnej - People Come, People Go (Chill Out Mix)
16. Thomas Datt - Saturn Sky (Chilled Mix)
17. The Space Brothers - Beyond the Sun
18. Ben Gold/Senadee - Today (Chilled Datt Remix)
19. Red Carpet - Alright (Raffa Lounge Mix)
20. Good Livin - Feels So Good (Chilled Mix)

## External Links

http://www.astateofsundays.net/armin-van-buuren-presents-armada-lounge-sessions-2011-08-28.html
Malebolgia

## How Malebolgia joined the Tourney

Thought to be the equivalent of Satan in the Bible, he is responsible for the creation of Spawn. It is eventually revealed that Malebolgia is one of Hell's many rulers, a being from the "Eighth Circle of Hell" who has been around for approximately 70,000 years, forming an army in his war against Heaven and God. It has been noted that Malebolgia is constantly at war with the rulers of the other spheres of Hell, as well as at odds with Mammon.

## How to Unlock

The player must complete one of the following requirements to unlock Malebolgia:

* Play 916 matches in the Versus Mode.
* Using Spawn, finish Classic Mode.

For both of these options, the player must brawl Malebolgia on the Depths of Hell stage. After defeating Malebolgia, the announcer will say "Someone else has joined the Tourney!" after a Smash Ball appears on the lower-right corner of the screen with a message saying "You can now use Spawn's greatest enemy, Malebolgia.".

## Character Select Screen Animation

Malebolgia blows necroplasm at the screen. It clears then he says "You will bow to me!".

## Special Attacks

### Necro Blast (Neutral)

Malebolgia shoots a ball of necroplasm at his opponent.

### Arm Sword \*Side)

Malebolgia morphs his right arm into a sword then swings it horizontally to the left, then a thrust, then a cricle swing, and finally an upward slash that sends opponents flying.

### Necro Raid (Up)

Malebolgia jumps into the air then shoots down with his arms as a ramming force.

### Dead Summoning (Down)

Malebolgia summons a hellspawn to aid him. It fights for 10 seconds before dissipating.

### Necroplasm Driver (Hyper Smash)

Malebolgia leans his head back then blows a large stream of harmful necroplasm at his opponent.

### Hellspawn Army (Final Smash)

Malebolgia raises his arms saying "Aid your master!" then 8 Hellspawns come out to fight for their master. The Final Smash ends when all 8 are killed or after 1 minute.

## Victory Animations

1. Malebolgia makes a throne then sits on it and says "That unyielding body will make a nice addition to my army!".
	* Malebolgia makes a throne then sits on it and says "That is for treachory!". (Spawn victories only)
2. Malebolgia slams his arms down then shoots some necroplasm and says "And another obstacle dies!".
3. Malebolgia scratches but heals himself and says "Today, you fall, then Earth.".

## On-Screen Appearance

Malebolga rises from a portal to Hell and says "You will make a fine addition!".

### Special Quotes

* This is your reward! (When fighting Spawn)
* To burn the heavens to ashes! (When fighting Jin)
* I will burn you with my... NECROPLASM DRIVER! (When fighting Alisa)

## Trivia

* Malebolgia shares his English voice actor with Lobo.
* The default rival of Malebolgia in both games is the Dread Dormammu. The second rival of Malebolgia in the second game is Lee Chaolan.
TXKHotsauce Wikia

## Welcome to the TXKHotsauce Wikia

TXKHotsauce is a Texarkana based streaming/YouTube group (with a branch in Bentonville, AR). This wikia covers all their shows, streamers- such as RexStrider, RubiconVale, Keys, SirOrin, Ant, Louie, and AzzAlane- and guests-such as Cabbagetroll.

## Describe your topic

TXKHotsauce is an up and coming Twitch channel as well as a community of gamers.
2015 Halloween Event/Female/4

She lets out a gasp,  "You mean you don't know what the Karasuno Ghost is?" You begin to laugh before telling your friend that you don't believe in ghosts. She tells you that the Karasuno Ghost was a myth that she heard from one of the senpai. She explains how a girl decades ago passed away in the halls of Karasuno High, forever left to haunt her resting place. Her story sends shivers down your back. Letting out a sigh, she dejectedly said, "Now, the volleyball team won't be ready for tomorrow's game!"

➤ Offer to get her papers for her.
Downtempo Sessions (May 15, 2017)

Here's a list of songs that played on the Downtempo Sessions of May 15, 2017.

## Playlist

1. Luttrell - Like It Is
2. Roald Velden/Ascend - Till Next Time
3. Thomas Gold - Better Versions of Myself
4. Moby - Porcelain (Arty Remix)
5. Galavant - Falling (Acoustic Version)
6. Armin van Buuren/BullySongs - Caught in the Slipstream (RAI Remix)
7. Delectatio - Discovery
8. Armin van Buuren/Garibay/Olaf Blackwood - I Need You
9. KhoMha/Mike Schmid - Restart (William Black Remix)
10. Tom Fall/JES - Come Back (Zetandel Chill Out Mix)
11. Mokita X Cade - Monopoly (IZII Remix)
12. PAJI/Yves Paquet - Sharks in the Woods (Acoustic Version)
13. Aurosonic/Denis Karpinskiy/Kate Louise Smith - They Wait for Us (Chill Out Mix)
14. BORDERLESS/Zerafina - Only You
2015 Halloween Event/Female/13

As you catch your breath, the "Karasuno Ghost" comes up from behind you. She takes off her mask and you recognize the girl under it - Kiyoko. Looks like the team was trying to play a prank on you!

➤ Though you were first angry with them, once you see everyone laughing,
 you can't help but want to join them.
2015 Halloween Event/Female/3

By the tone of her voice, you can tell that Kiyoko seems stressed out. She begins to tell you about how she forgot the important papers for tomorrow's volleyball championship. You ask her why she can't get the papers herself and she replies, "Haven't you heard about the Karasuno Ghost?"

➤ You ask, "What Karasuno Ghost?"
Downtempo Sessions (August 3, 2014)

Here's a list of songs that played on the Downtempo Sessions of August 3, 2014.

## Playlist

1. RNX/Rodg - Moonman (Robert Nickson Chill Out Mix)
2. Andrea Roma/Leusin - Still Loving
3. Emma Hewitt - Carry Me Away (Live Acoustic Version)
4. Danny Chen - Sunny Days (Chill Out Mix)
5. Mat Zo - Lucid Dreams (The M Machine Remix)
6. Chicane/Jack Starks - Come Tomorrow
7. Track4Sale - Relaxation
8. Jan Vayne - Laments of the Lost (Alucard's Chilled Mix)
9. Tenishia/Cheryl Balzan - Where Do We Begin (Chill Out Mix)
10. Ohmna - The Sun Will Shine (Bali Ambient Mix)
11. Alexander Popov - The Last He Said
12. 16 Bit Lolitas - Wounds
13. Armin van Buuren/Justine Suissa - Burned With Desire (Chill Out Mix)
14. Emma Hewitt - Miss You Paradise
15. Above & Beyond/Richard Bedford - Sun & Moon (Sweet Euphony Chill Out Mix)
16. Rodg - Life is Life (Chill Mix)
17. Thomas Datt - Saturn Sky (Chilled Mix)
18. Andrea Roma/Yeso - Polka
19. Lunarbeam/Marija Trapkiewicz - Panic (Deepshader & Nazca Undo)
20. Chicane/Salt Tank - Leaving Town
21. Trinity & Beyond - Rotating Matter
22. M.I.K.E. - Turn Out the Lights (Chill-Down Remix)
23. Andrew Bayer/Ane Brun - Lose Sight
24. Robert Nickson - Spiral (Chill Out Mix)
25. Erkka - Air Conditioner
26. Jan Vayne - The Promise of a New World (Mark Otten Mix)
27. Unidentified Track
28. Unidentified Track
Downtempo Sessions (December 30, 2013)

Here's a list of songs that played on the Downtempo Sessions of December 30, 2013.

## Playlist

At the moment, all of the songs of this playlist can't be identified. However, based on outside resources like Twitter, some songs were found to been involved with this show. Here are currently the songs that have been known to play on this session.

* Afternova - Finding Peace
* Chicane - Sunstroke
Downtempo Sessions (February 16, 2014)

Here's a list of songs that played on the Downtempo Sessions of February 16, 2014.

## Playlist

1. Dash Berlin/Vera - Till the Sky Falls Down (Monokini Beach Mix)
2. Thomas Didrik - Cocoa Beach
3. Chicane - Sunstroke
4. Emma Hewitt - These Days Are Ours (Zetandel Chill Out Mix)
5. Track4Sale - Relaxation
6. Jan Vayne - Paris (Envio's Chill Out Mix)
7. Erkka - Air Conditioner
8. Max Graham - Don't Leave Yet
9. Mat Zo - Lucid Dreams (The M Machine Remix)
10. Iio/Nadia Ali - Rapture (Luke Terry/Bushi Rework)
11. Unidentified Track
12. Jerome Isma-Ae - Underwater Love
13. Armin van Buuren/Justine Suissa - Burned With Desire (Chill Out Mix)
14. Dash Berlin/Secede/Sarah Howells - Believe in You
15. Gregory Esayan - Innerspace
16. Andrew Bayer/Ane Brun - Lose Sight
17. Chicane/Salt Tank - Leaving Town
18. Afternova - Finding Peace
19. Danny Chen - Sunny Days (Chill Out Mix)
20. Emma Hewitt - Miss You Paradise
21. Sweet Euphony/Cathy Burton - After We Reach Out
22. Jan Vayne - Canon Ball (Fred Baker Chill Mix)
23. Andrew Rayel/Jano - How Do I Know (Experimental Mix)
24. Prince Quick Mix/Chronic - Over the Edge (PQM's Melburn Pass)
25. Nash & Pepper/Rogue Raven - Am I Wrong (Acoustic Version)
26. Boss Axis - Tanquilla
27. Musetta - Red Star
Downtempo Sessions (May 8, 2011)

Here's a list of songs that played on the Downtempo Sessions of May 8, 2011.

## Playlist

1. Way Out West/Jonathan Mendelsohn - Survival
2. Motorcycle - As the Rush Comes (Gabriel & Dresden Chill Out Mix)
3. Erik de Koning - Dream Flight (Chill Out Mix)
4. Collective Sound Members - Honestly for You
5. Bissen presents The Crossover - Quicksand (Chill Out Mix)
6. Lounge Conjunction - Yellow Bird
7. Activa/Julie Harrington - Away from This (Ambient Mix)
8. M.I.K.E. - Turn Out the Lights (Chill-Down Remix)
9. Armin van Buuren - Communication (Orchestral Version)
10. Arnej - People Come, People Go (Chill Out Mix)
11. Ascesion/Erin Lordan - For a Lifetime (Chill Out Mix)
12. Aven/Ida Helen Fjeld - All I Wanna Do (Planet Nord Chill Mix)
13. Chris Reece - Overflow
14. Dash Berlin/Vera - Till the Sky Falls Down (Monokini Beach Mix)
15. Ohmna - Buddha Nature (Ambient Mix)
16. Sunlounger/Seis Cuerdas - Balearic Breakfast (Chill Version)
17. Max Graham - Don’t Leave Yet
18. ATB - Remember That Day
19. Public Symphony - Wings
20. The Luxe Collective - I’m Dreaming
21. Manuputty - Foggy Fields

## External Links

http://www.astateofsundays.net/armin-van-buuren-a-state-of-sundays-034-2011-05-08-downtempo.html
Downtempo Sessions (October 23, 2016)

Here's a list of songs that played on the Downtempo Sessions of October 23, 2016.

## Playlist

1. Above & Beyond/Zoë Johnston - We're All We Need (Acoustic Version)
2. Conjure One/Kristy Thirsk - Ghost
3. Tom Fall/JES - Come Back (Zetandel Chill Out Mix)
4. Pablo Nouvelle/Sam Wills - I Will
5. Moby - Porcelain (Arty Remix)
6. Sam Davies - Unwind
7. Ianick/Per Kamfjord - See Through My Eyes
8. Danny Chen/Leolani - All in a Day
9. Philip George/Dragonette - Feel This Way (Fred V & Grafix Remix)
10. Aurosonic/Denis Karpinskiy/Kate Louise Smith - They Wait for Us (Chill Out Mix)
11. Möwe/Daniel Nitt - Lovers Friends
12. Roald Velden/Ascend - Till Next Time
13. Chicane - Offshore (Thomas Datt Remix)
Downtempo Sessions (July 10, 2011)

Here's a list of songs that played on the Downtempo Sessions of July 10, 2011.

## Playlist

At the moment, all of the songs of this playlist can't be identified. However, based on outside resources like Twitter, some songs were found to been involved with this show. Here are currently the songs that have been known to play on this session.

* Solid Sessions - Janeiro (Chiller Twist Blue Line Remix)
Downtempo Sessions (April 4, 2016)

Here's a list of songs that played on the Downtempo Sessions of April 4, 2016.

## Playlist

1. Danny Chen - Hope
2. Conjure One/Mimi Page - Oceanic
3. Emma Hewitt - Miss You Paradise
4. Above & Beyond/Richard Bedford - Sun & Moon (Sweet Euphony Chill Out Mix)
5. Armin van Buuren/Gavin DeGraw - Looking for Your Name
6. Robert Nickson - Spiral (Chill Out Mix)
7. Embody/Barnaby - With You
8. Mike Foyle/Augustine Leudar - De Bells of Nafin
9. Boom Jinx/Aruna - Light as a Feather
10. Mark Otten - Tranquility (Lightscape Lounge Mix)
11. Sam Davies - Unwind
Entrepreneurs relief lifetime limit

Entrepreneurs’relief: lifetime limit

  6 April 2011
  23 June 2010
  6 April 2010
  6 April 2008

Individuals
can claim relief for gains on multiple occasions up to the lifetime limit.
Gains in excess of the limit will be charged at 18% or 28% (18% only if they
arose prior to 23 June 2010).

Where an
individual made gains in excess of £1m before 6 April 2010 (or £2m between 6
April 2010 and 22 June 2010), only the gains to which entrepreneurs' relief
applied reduce the revised amount of headroom available for gains arising after
that date.

For example, if
qualifying gains of £1.7m had arisen before 6 April 2010 (on which
entrepreneurs' relief of £1m applied), only £1m of the lifetime limit has been
used, not £1.7m.

For an illustration of how to calculate the applicable lifetime limit in
periods spanning the changes see Example 4.

Gains
made before 6 April 2008 do not affect the lifetime limit.

It
is the taxpayer's responsibility to keep track of the remaining lifetime limit,
although as usual HMRC have the right to enquire into a Tax Return after it has
been submitted.
Downtempo Sessions (April 14, 2013)

Here's a list of songs that played on the Downtempo Sessions of April 14, 2013.

## Playlist

At the moment, all of the songs of this playlist can't be identified. However, based on outside resources like Twitter, some songs were found to been involved with this show. Here are currently the songs that have been known to play on this session.

* Collective Sound Members - Time is not Forever
* Dash Berlin/Emma Hewitt - Waiting (Strings & Vocals Mix)
* Good Livin - Feels So Good (Chilled Mix)
* Lounge Conjunction - Uncensored
* Max Graham - Don't Leave Yet
* The Space Brothers - Beyond the Sun
Haikyuuwikievents Wikia

## Welcome to the Wiki

Welcome to the wiki. We’re a collaborative community website about your topic that anyone, including you, can edit. Click the edit button at the top of any page to get started!

## Describe your topic

Write a description about your topic. Let your readers know what your topic is about and add some general information about it.

## Latest activity

Photos and videos are a great way to add visuals to your wiki. Find videos about your topic by exploring Wikia's Video Library.

File:Placeholder
Downtempo Sessions (April 5, 2015)

Here's a list of songs that played on the Downtempo Sessions of April 5, 2015.

## Playlist

1. Tenishia - Always Loved, Never Forgotten (The Day Will Come) (Chill Out Mix)
2. Boss Axis - Tanquilla
3. Brian - Drowning
4. Danny Chen/Cristina - Tokyo Sunset
5. Lunarbeam/Marija Trapkiewicz - Panic (Deepshader & Nazca Undo)
6. Dash Berlin/Emma Hewitt - Waiting (Strings & Vocals Mix)
7. Matteo Marini/Ellie Lawson - Dreaming of a Better World (Exotic Mix)
8. Chris Reece/Madonna - Madonna's Secret
9. Masoud/Melissa Loretta - Best Days (Chill Out Mix)
10. Aly & Fila/Sue McLaren - Still
11. Patchy - Friend
12. Signum - Secret Thoughts (Chill Out Mix)
13. Unidentified Track
14. Aerotek - Wishing I Was There
15. Andrea Roma/Leusin - Still Loving
16. Tenishia/Cheryl Balzan - Where Do We Begin (Chill Out Mix)
17. Chicane - No Ordinary Morning
18. Placyde - An Everlasting Journey in the Middle of Nowhere (The Same Remix)
19. Danny Chen - Sunny Days (Chill Out Mix)
20. Jan Vayne - Paris (Envio's Chill Out Mix)
21. Disco Fries/Niko the Kid - The Light (Acoustic Mix)
22. Cosmic Gate/Emma Hewitt - Be Your Sound (Live Acoustic Version)
23. Andrew Bayer/Ane Brun - Lose Sight
24. Envio - Touched by the Sun (Rusch/Elusive's Chill Out Mix)
25. Trinity & Beyond - Rotating Matter
26. Verbal Kint/Judie Jay - Break My Dreams (Live Mix)
27. Above & Beyond/Richard Bedford - Sun & Moon (Sweet Euphony Chill Out Mix)
28. Bissen presents The Crossover - Washout (Piano Mix)

## External Links

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=4&date=5&shour=&sampm=&stz=&ehour=&eampm=&resultcount=229&page=2

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=4&date=5&shour=&sampm=&stz=&ehour=&eampm=&resultcount=229&page=1
2015 Halloween Event/Female/7

As you swing open the door, you scare the living daylights out of two of the players inside the gymnasium. Letting out girlish screams, they drop the volleyballs that were in their hands. You recognize the two of them -
Yu Nishinoya and Ryunosuke Tanaka, members of Karasuno's volleyball team. After they realized that you weren't the Karasuno Ghost, they calm down their screams. You decide to walk inside and introduce yourself. Then, you ask them if you know where Kiyoko's papers are. They tell you it's in the locker rooms.

➤ Head towards the locker rooms.
Downtempo Sessions (October 2, 2011)

Here's a list of songs that played on the Downtempo Sessions of October 2, 2011.

## Playlist

1. Erik de Koning - Dream Flight (Chill Out Mix)
2. John O’Callaghan/Lo-Fi Sugar - Never Fade Away
3. Chicane/Tracy Ackerman - No Ordinary Morning
4. Omega 3/Sharp Q - Silent Blue
5. Ben Gold/Senadee - Today (Chilled Datt Remix)
6. Moussa Clarke/Terrafunka - She Wants Him (Dynamic Illusion Chill Mix)
7. Arnej/Josie - Strangers We've Become (Acoustic Mix)
8. Armin van Buuren - Communication (Orchestral Version)
9. The Luxe Collective - 6 AM Joint
10. Bissen presents The Crossover - Quicksand (Chill Out Mix)
11. The Thrillseekers - Synaesthesia (Orchestral Version)
12. Thomas Datt - Alone (Chilled Mix)
13. Verbal Kint - Scratch My Jazz
14. Arnej - People Come, People Go (Chill Out Mix)
15. Jan Vayne - The Promise of a New World (Mark Otten Mix)
16. Klems - A Night in Paris
17. Chicane/Salt Tank - Leaving Town
18. Activa/Julie Harrington - You Are Here (Ambient Mix)
19. Dulac & Dubois/Szen - Turning (Dave-PL Remix)
20. Chicane - Early
21. Signum - Secret Thoughts (Chill Out Mix)
22. M.I.K.E. - Turn Out the Lights (Chill-Down Remix)
23. Robert Nickson - Maybe Next Time (Chill Out Mix)

## External Links

http://www.trancefix.nl/archive/index.php/t-259150.html
Downtempo Sessions (November 2, 2015)

Here's a list of songs that played on the Downtempo Sessions of November 2, 2015.

## Playlist

1. Max Graham/Jo Tabasco - Ceviche
2. The Discipline - Move With You
3. Boss Axis - Tanquilla
4. Armin van Buuren/Jan Vayne - Serenity (Orchestral Version)
5. Patchy - Friend
6. Besnine - Don't Forget (Gill Chang Remix)
7. Verbal Kint - Tension is a Killer
8. Matteo Marini/Ellie Lawson - Dreaming of a Better World (Exotic Mix)
9. Robert Miles - Children (Orchestral Version)
10. Andrea Roma/Leusin - Still Loving
11. Above & Beyond/Richard Bedford - Sun & Moon (Sweet Euphony Chill Out Mix)

## External Links

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=&date=&shour=&sampm=&stz=&ehour=&eampm=&resultcount=1768&tdate=201545&page=23

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=&date=&shour=&sampm=&stz=&ehour=&eampm=&resultcount=1768&tdate=201545&page=22
Downtempo Sessions (June 29, 2015)

Here's a list of songs that played on the Downtempo Sessions of June 29, 2015.

## Playlist

1. Armin van Buuren - Hymne
2. Danny Chen/Cristina - Tokyo Sunset
3. Robert Nickson - Maybe Next Time (Chill Out Mix)
4. Tenishia - Always Loved, Never Forgotten (The Day Will Come) (Chill Out Mix)
5. Motorcycle - As the Rush Comes (Gabriel & Dresden Chill Out Mix)
6. Manuputty - Foggy Fields

## External Links

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=6&date=29&shour=&sampm=&stz=&ehour=&eampm=&resultcount=319&page=4

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=6&date=29&shour=&sampm=&stz=&ehour=&eampm=&resultcount=319&page=3
Downtempo Sessions (August 16, 2015)

Here's a list of songs that played on the Downtempo Sessions of August 16, 2015.

## Playlist

1. Andrea Roma/Leusin - Still Loving
2. Armin van Buuren - Hymne
3. Mike Foyle - Shipwrecked (Chill Out Mix)
4. Disco Fries/Niko the Kid - The Light (Acoustic Mix)
5. Unidentified Track
6. Emma Hewitt - Colours
7. Trinity & Beyond - Rotating Matter
8. Chris Reece/Madonna - Madonna’s Secret
9. Masoud/Melissa Loretta - Best Days (Chill Out Mix)
10. Three Drives - Air Traffic (ATC Chill Remix)
11. Owen Ear - For Your Lost Love
12. Iio/Nadia Ali - Rapture (Luke Terry/Bushi Rework)
13. Lunarbeam/Marija Trapkiewicz - Panic (Deepshader & Nazca Undo)
14. Sedi/Jocey - The Promenade
15. Danny Chen - Sunny Days (Chill Out Mix)
16. Andrea Roma/Yeso - Polka
17. Sunlounger/Zara Taylor - Try to be Love (Chill Version)
18. Tenishia/Cheryl Balzan - Where Do We Begin (Chill Out Mix)
19. RNX/Rodg - Moonman (Robert Nickson Chill Out Mix)
20. Cosmic Gate/Emma Hewitt - Be Your Sound (Live Acoustic Version)
21. Placyde - An Everlasting Journey in the Middle of Nowhere (The Same Remix)
22. Binary Finary - 1998 (Adrien Aubrun Ambient Mix)
23. Alexander Popov - The Last He Said
24. Envio - Touched by the Sun (Rusch/Elusive's Chill Out Mix)
25. Boss Axis - Tanquilla
26. Ciaran McAuley/Roly/Oonagh - Forgotten (Ambient Mix)
27. Andrew Bayer/Ane Brun - Lose Sight
28. Koda - The Last Stand (Stray Theories Remix)

## External Links

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=8&date=16&shour=&sampm=&stz=&ehour=&eampm=&tdate=201534&resultcount=189&page=2

http://www.dogstarradio.com/search\_playlist.php?artist=&title=&channel=52&month=8&date=16&shour=&sampm=&stz=&ehour=&eampm=&tdate=201534&resultcount=189&page=1
Downtempo Sessions (January 22, 2017)

Here's a list of songs that played on the Downtempo Sessions of January 22, 2017.

## Playlist

1. The Thrillseekers/Stine Grove - How Will I Know
2. PAJI/Yves Paquet - Sharks in the Woods (Acoustic Version)
3. Pablo Nouvelle/James Gruntz - Hold On
4. Tom Fall/JES - Come Back (Zetandel Chill Out Mix)
5. Coldplay - Hymn for the Weekend (Seeb Remix)
6. Roald Velden/Ascend - Till Next Time
7. Aurosonic/Denis Karpinskiy/Kate Louise Smith - They Wait for Us (Chill Out Mix)
8. Philip George/Dragonette - Feel This Way (Fred V & Grafix Remix)
9. KhoMha/Mike Schmid - Restart (William Black Remix)
10. Matt Fax - Warmrider (We Are All Astronauts Remix)
11. Möwe/Daniel Nitt - Lovers Friends
12. Chicane - Offshore (Thomas Datt Remix)
13. Danny Chen/Leolani - All in a Day
14. Sam Davies - Unwind