10.31.07

News - Warning over ‘rubbish crisis’

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Wales could be facing a rubbish crisis as tips which do not meet EU standards are forced to close by 2007, the Environment Agency Wales has warned.


It told the assembly’s environment committee there needs to be an “urgent” review of waste disposal plans.


In October, the National Audit Office for Wales said the nation would run out of waste disposal sites by 2010.


But a review of eight of 22 landfill sites has already found four are not up to standard and will have to close.


Nicholas Parr, the agency’s policy advisor for waste regulation, told BBC Wales’ news website all 22 landfill sites for household waste had to apply for permits.


These, he said, would not be renewed if they failed to meet the standards in the EU’s landfill directive.


Even if [just] some sites close, it is going to bring the date forward from 2010
Nicholas Parr


Since October, the agency has reviewed eight sites, and found four were not up to the required standards.


One was Swansea, which will have to send its waste to other parts of Wales when its tip closes within the next month or two.


Mr Parr said each site was judged in its own right, and the closure of four did not mean the same proportion would go on to fail inspections.


He added: “It’s early days and it’s small numbers, but we wanted to flag that there is an issue here.


“Even if [just] some sites close, it is going to bring the date forward from 2010.”


He said the agency wanted to stress that alternative ways of dealing with waste needed to be found, such as composting, to divert waste away from landfill site.


Recycling must also play a major role.


‘Temptation’


The agency has urged Wales’ three regional waste plans to be “urgently reviewed”.


In north Wales, an joint Environment Agency, police and council initiative has started using digital technology to capture people who fly tip on camera and bring them before the courts.


They will put up signs similar to police speed camera signs warning the public that illegal dumping of waste may not go unnoticed.


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10.30.07

News - Workers’ 45-day interest burden

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Workers in the UK spend 45 days a year making enough to pay interest on credit cards and loans, say financial experts.

IFA Promotion, which supports the work of financial advisers, named Sunday, 15 February, as Debt Freedom Day and said people “need to start budgeting again”.

It said the date was when the average earner will have made enough to start paying off what they owe, instead of just meeting interest charges.

The calculation was based on someone on the UK’s average salary of 26,304.

‘Borrow-to-spend’

It also estimated the average person owes 5,100 on a credit card and 13,700 on loans, hire purchase
agreements and overdrafts.

It found someone with average debts will pay 2,280 in interest on loans and 939 interest on credit cards during 2004 if they are charged average rates of 15.21% and 14.26% respectively.

The total amount of unsecured debt owed by Britons is up by 51% since 2001, from 38bn to 57bn at the start of 2004.

David Elms, of IFA Promotion, said: “Clearly, as a nation, we’re not fully aware of the profound effect this borrow-to-spend culture is having on our ability to save for the future, so through this hypothetical date we’re hoping to get across a very real point.

“We need to start budgeting again, looking at all our income and expenditure, and how we’re financing this.”

‘Clearer charges’

Earlier in February the UK credit industry was told by MPs to stop dragging its feet over reforms aimed at benefiting consumers.

John McFall, chairman of the Treasury select committee, has been angered by the failure of credit card providers to make their charges clearer.

In a letter to the Association of Payment Clearing Services (Apacs) Mr McFall asked if firms were “seeking to create obfuscation over these issues”.

But Apacs denied there had been a “lack of commitment” by the industry.

The committee has called for the urgent inclusion of summary boxes in all customer account statements and credit agreements.

Summary boxes will outline terms and conditions in plain English and the length of time it will take to pay off debt if consumers make just the required minimum repayment.


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10.29.07

News - Tumour diary: Getting to know junior

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BBC News Online science and technology writer Ivan Noble was diagnosed with a malignant brain tumour in August 2002.

Since then he has been sharing his experiences in an online diary.

Our son is three weeks old now.

Getting to know him has been a joy and I love the quizzical look he has when he opens his eyes.

But the time has been especially happy because for once I have not been fretting about milestones I want to achieve.



Wanting to see him safely born has been such a strain and a worry for me.


It would be easy to let myself lapse and begin to create some more.

I could think about how much I want to see his first smile, his first crawl, his first steps and hear his first words.

But where would that end? With his first day at school? His first day at work? His first child?

Wanting to see him safely born has been such a strain and a worry for me.

I really thought that the odds were against me being there at his birth and I was of course worried too about what might happen to him.

Now he is fit and well and so, apparently, am I for a while, I am simply enjoying life with him and the rest of the family.

Things will not carry on like that for ever, of course.

More treatment

The day these words appear, I will be having my blood test, picking up my chemo drugs and seeing my oncologist about starting what I think is now my fifth cycle of my current round of drug treatment.

Things seem to be going well.

I have finally managed to wean myself off the steroids I take to control the tumour swelling and stave off headaches.

This is great because it takes a burden off my immune system and lets me try to shift some of the weight I have put on as a result of the huge appetite the pills gave me.

But I know that my oncologist is going to want to give me a brain scan before long.

Brain scans, and specifically the bit where you get the results, scare me.

I hate them and I hate knowing they are coming.

I would much rather have them unannounced and get the results straight afterwards.

But that is not the way the world works, of course.

Of all the scans I have had, only one has ever been good news - the time when I had my remission confirmed.

I have not had one since March.

Now what is likely to happen is that another milestone will go into the diary and I will have to wait for the day to come.

The scan itself is not unpleasant apart from the injection half way through (a contrast agent to make the tumour more visible).

But the results need writing up by a specialist and sending on to my doctor, which usually takes two days and leaves plenty of time for nerves to fray.

I should stop thinking about it now and go see to my son’s nappy instead.

Send your comments to Ivan on the form below:


Hi Ivan. I have been following your story with admiration for your positive attitude at a time of great difficulty. I am a doctor in London and work with cancer patients every week. We only see a glimpse of their lives and I always try to keep their hopes alive for the future. In my experience, patients who can keep an overall healthier outlook do seem to have better outcomes. Your diary has given me more insight into the lives, thoughts and fears of patients and hope that your writings will make me a better doctor to support them in their hour of need. Thank you and enjoy your new son.
Amit, London



Your column serves as a memory jogger for me of what is important in life


Dawn, UK

Dear Ivan, I always enjoy reading your column. I had breast cancer 8 years ago and promised myself at the time I wouldn’t let the irrelevant stuff bother me in the future. Inevitably with the passing of time it does creep up on you, but your column serves as a memory jogger for me of what is important in life, for which I thank you. Congratulations on the arrival of your new son - what wonderful news. Keep positive - I have no doubt the scan will bring more good news for you. Thank you.
Dawn, UK

Congratulations to you and your family on the new arrival. I like other many other faceless people am continued to be inspired by your journey in fighting this monster. Continue to make the most of every moment and never give up hope. Many many people are praying and hoping for your swift recovery.
Nilesh, USA

I discovered your diary sometime late last year and have been following it closely ever since. I find it the way you are able to write concisely, yet communicate your emotions so well quite an personal inspiration. Writing as you do must be intensely personal experience and you are generously sharing your experiences with us Thank you! Congratulations on being a father again. May you continue to be well and may the tumour just go to hell!

From personal experience of hospitals and scans, I know exactly how it feels when dates and appointments play on one’s mind and attempt to take your focus off more important things. Try not to let your impending test stop you from enjoying life as it is right now. All you can do is continue to be positive and take each day as it comes. Best regards always.
Charlie, Ireland

Ivan, you do make me smile, one moment we get to hear of the maybe another scan and injections etc and then the next its nappy changing time! What joy that little one has brought, something for you to focus on for the here and now. I am so pleased for you and your family for the happiness that he has brought to you all. Keep at it, keep safe and keep smiling, you are truly an inspiration to all who read your diary. xx
Shiona, England

Having children very late in life I ponder on almost a daily basis about how I wish I’d had them earlier in order that (statistically anyway) I might be around longer for them. After reading your latest and as always, inspirational post, I’m just off to give myself a slap for being so pathetically self-indulgent.
Den, UK

You are such a very brave man. Keeping my fingers (and toes)crossed for you. I have a son of 14 months and know the need we feel, as a parent to be there for them, as you say to watch them grow and develop. Give you baby a big hug from me!
Helen Platt , UK



There are many people out here thinking positive thoughts for you and your family


Kate Warrington, UK

I have been reading this diary since the beginning and cannot tell you what a source of inspiration they have been. The way you continue to face what we all hope we never experience touches me each time that we get an update. There are many people out here thinking positive thoughts for you and your family.
Kate Warrington, UK

Today is the first time that I have stumbled across your diary and I am amazed and inspired by your honesty and courage. I wish you all of the good luck and best wishes in the world for the future.
Lara Feracutti, Italy

Every time I see your letters of how you are getting on, on this site, I thank God, I don’t know if you believe or not and it’s none of my business, I do of course, and it makes me really happy to see you achieve your milestones and I hope you achieve many, many more I still have hope that you will make a full recovery because I’ve prayed for you many times. God bless you and your family mate.
Julian Sharp, England

Ivan, I have only just discovered your diary and have spent the last two hours absorbed by it, reading every single entry starting from the first. I know that it has been said numerous times before, but you really are an inspiration. I will now continue to follow this diary regularly and I hope you will be able to continue writing for a long time to come. Congratulations on the birth of your son, I am sure that the whole family must feel extremely happy at this wonderful time.
Anna, England



Your positive attitude gives a big boost to mine


Nandini Sengupta, UK

Hello Ivan, congratulations to you and your family on the birth of your son. Your column is very inspiring to me, especially now when I’m battling breast cancer for the fourth time! Your positive attitude gives a big boost to mine. I can empathise well with your thoughts about scans having to go through scans myself! Do keep up with your positive attitude, look forward to your next column. All the best.
Nandini Sengupta, UK

I follow your column with great interest Ivan, and admire your tenacity. My young friend Kate had her op to remove her tumour yesterday and after 6 hours woke up last evening with a powerful headache. The op went through after 6 weeks delay and now she will spend a couple of days in high dependency. All being well Kate will be allowed home in a couple of weeks. It remains to be seen just how successful things are for her. God be with you both.
Anne M, England

Thank you for your inspiring articles. I know you won’t admit to being inspiring, but you are. When I leave the office tonight I’m going to cook my four year old son his favourite meal, build a Lego rocket with him and make the most of our lives together. Be well Ivan, and thank you - from both of us.
Cliff, UK

On a day when amid the usual office chaos the major drama today has been “who are all these people” and “OK then, who didn’t book a meeting’s room”, you provide me with much-needed inspiration! Other people’s experiences have a marvellous way of putting things into perspective, if only for today….. God bless you and yours, all the best for the future and enjoy each and every day with your precious new son, they’re not babies for long! Much love xxx
Janet, UK

Hello Ivan, Like yourself I’m currently living with cancer and scaring myself in the run-up to my next scan. I just wanted to say that through all the ghastly bits of treatment and the times of panic, I found that my own little boy, who has just turned one year old, got me through all of this. So, congratulations on the arrival of your own new son and I hope that you both do very well indeed.
Clive Case, UK

I suffer from depression and don’t follow your column on a day to day basis as it is just to sad for me to handle. On the days I do read it I’m always left with the feeling that your column is the most important thing BBC has going for it . It contains simple wisdoms that only a man in a terrible situation really understands. All I can really saw is thank you for spending your time teaching us and wish that things turn out as well for you as they can. You are an inspiration to me as I watch you deal with real physical problems while I am only having problems dealing with the fact that my mind is simply lying to me about how bad things are. Once again thank you.
Mike Potter, Canada

Ivan how wonderful for you that not only have you witnessed the birth of your son, but that you are enjoying his first weeks in the big wide world! Having read your diary from the beginning I am so happy for you and your family. Stay positive now, because as you said yourself, you once didn’t think these days would come, and yet you have achieved so much! Keep strong and stay positive - you are amazing!
Gayle, UK

Every day in the morning, and last thing before I leave work I check to see if you have posted up any new messages. Reading the comments back is also as moving and important as your message to the world. You’re an inspiration to many people, and I personally am grateful to be able to share this with you. I am so pleased that your son is doing so well. Keep lots of photos etc. They grow so fast. Easier said then done, but try not to worry about brain scans. All the best.
David Kalman, Surrey, UK

Congratulations on the birth of your son. I pray that you get many years together.
Sue, USA



Your column continues to inspire


Martin, UK

Your column continues to inspire. It’s rare that we are put in touch with the reality that our lives are temporary, and that the best way to live is a day at a time. This is the fundamental reality, but we all still want to see life expectancy as a right, which, of course it is not. Thanks to your openness and honesty, I feel that we can now grasp this reality rather better, and try to live as we should, even if this may only be a short-term epiphany. Bless you, and enjoy your precious time with your new son.
Martin, UK

Lovely having a new baby and nappies to change. Hope you can stay in good spirits and as positive as always. Love to all of you. Look forward to hearing of your progress
Hilde Nixon, UK

My wife is having 3 monthly scans at present and though I could convincingly argue that both chemo and surgery can be made to conform to some form of normality, I share your unease about both the lead up to, the day itself, and having to deal with the aftermath. You are right, having the scans unannounced would be a good idea, though I feel that you could probably hear the machine rattling down the street after you and it would give the game away somewhat. Take care
Mark, UK

Dear Ivan It is so good to have an update from you and to also read that you are doing well. I am so pleased that you are enjoying time with your new son - how wonderful! Take care and enjoy each day as it comes. I wish you all the very best and look forward to your next update. With best wishes.
Shan Jones, UK

I’ve been reading your blog for many many months now - there are many things I believe one could say but the only things that comes to mind are; keep the faith and keep going
Spencer, UK

Dear Ivan, Once again I find myself astonished by your bravery in the face of your illness. I recently had a breast cancer scare and cannot begin to express my relief when I was told that I was fine. I can only imagine how I would have coped if I had been given the results I dreaded. I only hope I could have behaved with your maturity and courage although, somehow, I doubt it! Good luck to you-don’t give up.
Sarah Bathie, UK



Your struggles put all the rest of our lives in perspective too


Dave, UK

Well Ivan, your life seems constantly full of joys and sorrows. The joy of a new son and the sorrows surrounding your treatment. Yet you seem to approach everything which such perspective. Keep staying well and focusing on the positive. Your struggles put all the rest of our lives in perspective too. Be strong mate and thanks for sharing the way that you do.
Dave, UK

Have fun with your new baby, there is nothing better than those first few weeks of everyone getting to know each other, the most concentrated time of happiness there is. Enjoy
Dave Battcock, UK

Dear Ivan I’ve been wondering how you are and am so glad your new son is giving you such happiness. What you have been through cannot be imagined by most of us and your diaries chart your remarkable spirit. You have a huge community of well wishers cheering you on and hoping and praying your scan will be clear. All my good wishes to you and your family.
Vivien Trevorrow, Winchester, UK

Dear Ivan, Congratulations to you and your family on the safe arrival of your son. I have been following your diary for a long time now and am so glad to learn your fantastic news. I shall raise a glass of fizzy to you all later tonight! With best wishes.
Esther Nicholson, UK

Am delighted to hear your son is doing so well and have got everything crossed for you that the news is good after the scan.
Jennifer, England

Great to have your news, Ivan. Lovely that you’ve met your son at last. It must be incredibly hard having to ‘play the waiting game’ with scans and results. Keep fighting-you’re a star.
Rachel, UK

Ivan, I always read your dairies with hope and anticipation. Your experiences remind us not to worry about the small things in life, most of which we have the power to change anyway. I want to send you my congratulations on the arrival of your baby son. Take care.
Michelle, London, UK

Each day is a mini-lifetime in itself. We would all do better to learn to live them as that. Enjoy.
Katy, Brighton

Dear Ivan, it’s delightful to read of you enjoying getting to know your new son and being with the family. I was successfully treated for Hodgkin’s Disease in the mid 1990’s and have since expanded the family with another two wee ones. It’s been a real pleasure to experience them (as well as their older siblings) growing up and I do hope that you continue to have the same opportunity. Very best wishes.
John McDermott, Scotland



You are giving me an outlook to life that I had never imagined I would have


Julie, Uganda

Ivan, Wishing you well as you go through the much needed treatment. Your strength and positive attitude is such an inspiration. You are giving me an outlook to life that I had never imagined I would have. A bit of curiosity. What is your little son’s name?
Julie, Uganda

When I read your diary it places all my issues and problems in perspective. Crazy as it may read, but I gain strength from reading your words. I continue to wish you and your family all the best. Don’t let this grind you down, know that you do inspire people.
Chris, Boston, USA

Dear Ivan - I follow your column religiously! It constantly reminds me how precious life is and I so admire you and your family’s efforts at maintaining normal, happy, loving relationships in the face of such enormous odds. I am sooo pleased you decided to go for it and have another child and even more pleased that you are there for him. I’m sure he will grow to be very proud of his Daddy, and his Mum too for what you have given to thousands in this diary. Thank you.
Niamh Fitzgerald, Scotland

Hi Ivan, I was so pleased to see that you had written again and am even more thrilled for you that your new baby son is happy and well, and that you are enjoying his new life with him. As always, I wish you all the best for the future, specifically with the next scan, whenever that may be. In the meantime, stay happy and live each day to the full. Much Love xxx
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10.28.07

News - Tax queries

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Read source of it on the News - Tax queries site

In Consuming Issues, John Whiting of PricewaterhouseCoopers answered your questions on tax.


John Stott in Worcester writes I was watching your programme on 17th December 2004 where one of the advisers (the one with the Xmas hat) stated grandparents could give grandchildren lump sums for savings and that these would be tax free, unlike parents who have to pay tax on any interest earned above 100.00. A week earlier I had rang the tax revenue help line to ask exactly this question of grandparents giving grandchildren monies to save. I was told that this would be treated the same as if I were a parent and the 100.00 would apply. I asked to send any leaflets pertaining to this subject and was sent IR111 - Band and building society interest which makes no reference to my question. Do children under 16 have a personal allowance? Can they open a savings account in there own name? We can give a total 6,000 tax free each, (my wife and I) the first year and 3,000 each year after that, without affecting inheritance tax. Can you clarify your adviser’s comments conflicting with IR advice and can you quote any leaflets that are specifically for grandparents.

I confess to being the man underneath the Christmas hat and will stick to my answer - that the 100 issue applies when parents give their children money; it does not concern grandparents giving grandchildren money.

What it applies to is the income that arises from capital provided by the parents. Thus if (say) a parent gives the child 10,000 and that generates income of 500 in a year, that 500, being over the 100 limit, will be taxed as the parent’s income, not the child’s. I should say that this rule only applies to unmarried “minor” children - i.e. those under 18.

The point of this is that children do indeed have a personal allowance and the rule is there to stop parents manipulating funds to make use of that personal allowance. But it can be quite sensible for grandparents to pass funds to the child - possibly putting it in a suitable savings account - that will generate income for the child that is in effect tax free.

I can’t track down any Inland Revenue leaflets that are specifically aimed at grandparents I’m afraid!

Mike Spark in Manchester writes we live at house number three in our road. There is no number one. If we build another house in our own garden to the right of our house from the road view, and extend our existing house to its left. Would it be possible to change the number of the existing house to one, therefore making the new build become a replacement number three property?
If we sell the new build without living in it, will we be liable to pay capital gains tax on the proceeds. Also we understand that VAT is not payable on new build houses. How can we reclaim vat back off materials and services we have used, if we are not a company and therefore not vat registered?
registered.

I can’t help with house renumbering - I suspect you’ll have to ask the Council!

On the tax aspects, assuming this is just simply part of your garden that you are selling off, then there should be no capital gains tax on it if the house and garden has been your main residence throughout and the size of the garden is reasonable (normally under half a hectare).

If you do the developing yourself, it is possible that the Revenue might argue that you are carrying on a property development trade; assuming this is a one-off exercise you will probably be OK. What may be more significant is whether you preserve the capital gains exemption on the garden. There is a provision in the CGT rules to cancel the CGT exemption for any “…gain attributable to expenditure…incurred…for the purpose of realising a gain” which would seek to eliminate the tax-free gain on the development. This is usually used by the Revenue when someone converts their house into flats; what could happen in your case is that the gain on the garden up to the point of starting development would be exempt but then there will be tax on the gain made on the development. This may need a certain amount of apportionment and negotiation.

As far as VAT is concerned, the underlying point is that new houses are zero-rated, i.e. do not have VAT charged on them. Thus the builder can get the VAT back on all their materials. For DIY house builders, you have to fill in forms and claim the VAT back from Customs & Excise. You need to use Form VAT 431 (available from Customs or from their website - www.hmce.gov.uk) and submit it with supporting evidence within three months after the completion of the property. I should stress that this refund is for construction of a new dwelling. That can include some conversions but not simply erecting a garage; something like a granny-annex may qualify but it must be saleable as a separate dwelling.

Here’s one that a couple of viewers have asked us about. Have long should we keep documents and records for tax purposes? Also, how many years back can I claim a tax refund - and more importantly, how far back can the Inland Revenue claim unpaid tax? That one from Ray McCallum.

Everyone - even those who do not fill in a tax return - should strictly keep records for a period. The records should be the sort of information that would go on your tax return and any supporting documents. The period is effectively two years (strictly 12 months after the 31 January following the tax year) except for rental and self-employed/freelance income where it’s effectively six years.

When it comes to back claims, taxpayers can normally go back six years to correct a mistake etc. The Inland Revenue have a slightly more involved position. The first point is that they normally have 12 months after the 31 January deadline for submitting a tax return to open an “enquiry” into something in the return. If they don’t start that enquiry within that period, that’s it. However, they then have various powers to make a “discovery” if it becomes clear that they weren’t given proper information. In such circumstances they can go back typically six years although if there is any suggestion of fraud they can go back 20 years.

Geoff Hughes - who’s in Powys - writes you have frequently mentioned using discretionary trusts for reducing inheritance tax in the past, but have never said what can be done with it when one is set up. Can lump sums be given from the trust to beneficiaries tax free? And what is a ‘loan note’ on the trust and how does it work?

All trusts essentially have three parties involved - the settlor (the person that sets it up); the trustees (the people who run the trust); and the beneficiaries (the people who benefit from the trust). The trust is run in accordance with the Trust Deed and it is entirely up to the settlor what this says - the Deed is in effect the constitution of the trust is and lays down issues such as:

  • Who gets the income and when

  • Who gets the capital and when (not necessarily they are the same as the income)

  • What happens if the main beneficiaries die or are disqualified

  • Who the trustees are and whether they can be paid

  • What trust monies can be invested in

    A typical discretionary trust will leave it up to the trustees to decide which of a class of beneficiaries (e.g. all grandchildren of the grandparent that set up the trust) get any or all of the income. Often, if there is no need to pay it out for their education or maintenance, then the income will be retained. The capital of the trust would then be given out to the beneficiaries when they reach a certain age - typically 25. This sort of trust is sometimes known as an “accumulation and maintenance” trust. But it all depends what the Trust Deed says!

    A “loan note” is simply evidence of a loan being made to or from the trust. Loan notes have been used in some planning schemes, of the sort targeted by the pre-owned assets legislation.

    The Revenue have quite a useful leaflet (IR 152) on “Trusts - an introduction” which you can find on their website.

    John Baldwin wrote to us from Leamington Spa to tell us that he has Personal Equity Plan - a PEP - dating from 1989 which is standing at a healthy profit. He wants to cash it in but is worried about a capital gains tax liability. Should he be?

    PEPs remain free of CGT so Mr Baldwin can cash his investment in without any CGT worries.

    A viewer in Croydon has a question about Stamp Duty. Her partner is going to sell his house & move in with her. This will realise money to pay off the mortgage, but they’ll need to get the house transferred into joint names. Will stamp duty be payable? That was from Heather Sheppard.

    Stamp duty - strictly now Stamp Duty Land Tax (SDLT) - is essentially payable on the price paid by a purchaser for their property. So if nothing is paid, there is no SDLT. Consequently gifting a half share of your property to your partner does not, on the surface, attract SDLT.

    However, there is a possible catch which you allude to in your reference to your mortgage. SDLT applies if consideration is given and that can include taking on a mortgage. So if (say) there is a 100,000 mortgage outstanding and your partner effectively takes on half of this, he would be treated as giving you consideration of 50,000 - luckily under the SDLT threshold of 60,000 but it is easy to be caught out by this rule. Alternatively it may be possible to pay off any mortgage before the transfer.

    I should also mention that a gift between unmarried partners will have possible CGT and IHT implications - CGT should be OK as I assume it will be your main residence that you are passing over (thus no CGT); it will rank as a “PET” for IHT.

    Richard Snow in Poole is fed up with doing a tax return. Nothing unusual there you might say - but he says he retired from self-employment a year ago and his only income is now taxed at source. So he wants to know if his still has to complete a Tax Return each year - and if not how does he “stop the dreaded things coming?”

    The short answer is that if you are sent a tax return then you do have to fill it in! Hopefully you will start to receive the simplified form - four pages in length - from April onwards that the Revenue is starting to use much more widely.

    The Revenue is trying to eliminate people from their lists who no longer need to fill in a tax return so you may find they stop sending you one. You could write to them to explain your position and ask for no more returns (or at least the short return) to be issued. But you’ll have to let them decide - rest assured that they will be trying to find a reason not to send you one but they wouldn’t be happy if you decide to drop out of the system by yourself!

    Jeff Gibson’s emailed us about student finance. His daughter is studying for a doctorate and receives an annual stipend of 12,000, partly from the university, and partly from the company sponsoring her research. He’s concerned that she will be liable to income tax on this. Can you clarify the situation?

    The general rule about university students or post-graduate students is that they can be taxpayers just like anyone else. This is increasingly relevant these days when so many have part-time jobs. They will be liable to pay National Insurance Contributions when weekly income goes over the 91 threshold and income tax when their income is over the 4,745 personal allowance level for the year.

    Some income related to university studies - primarily scholarship and grant income - is outside the tax net. The Revenue will also allow somebody undertaking a course at a university and released by an employer so to do to have income from the employment of up to 7,000 a year from the employer tax free in some circumstances.

    From the brief details you provide it doesn’t sound as if your daughter’s income of 12,000 fits into these categories and therefore I suspect that it is in principle taxable. But it would be worth digging into the basis on which it’s awarded a little more.

    The Inland Revenue’s website has quite a good section devoted to students - see www.inlandrevenue.gov.uk/students.



    The opinions expressed are John’s, not the programme’s. The answers are not intended to be definitive and should be used for guidance only. Always seek professional advice for your own particular situation.


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  • 10.27.07

    News - Baby’s injuries report kept secret

    Posted in Dating experts, Dating advices at 11:55 am by

    After almost two years, a Department of Health review into the death of an adopted Romanian child has yet to be seen by the Northern Ireland health minister.

    The BBC has seen documentation that confirms the one-year-old child had sustained up to 16 fractures before he died.

    The official cause of death remains “undetermined”, and no explanation has ever been offered for the injuries.

    The BBC began looking at the case when former overseas missionary, Geoffrey Briggs, was charged with causing grievous bodily harm to one of his adopted sons.

    Mr Briggs and his wife had travelled to Romania from their home in Portadown, County Armagh, to adopt twin boys in July 2000.

    Three months later, one of the children was brought to Craigavon Area hospital, and was pronounced dead on arrival.

    The adopted child died in 2000

    A post mortem examination was carried out, and the suspected cause of death appears to have been meningitis.

    No death certificate was issued.

    Thirteen days later, the twin brother of the dead boy was brought in to the same hospital.

    He was described as being “floppy and un-responsive”.

    He was later discovered to have a fractured skull, and an older fracture to his collarbone.

    Mr Briggs later admitted to having punched the child, and was sentenced to a year in prison for causing him grievous bodily harm.

    It was at this stage that focus shifted to the circumstances of the death of the first child.

    The coroner ordered the body be exhumed, and an examination of the X-rays taken at the time of admission were found to show the child had suffered extensive injuries.

    We now know that this child had suffered approximately 16 fractures.

    He had multiple rib fractures, found to have occurred about three to four weeks before his death.



    Documentation seen by the BBC indicates that the medical opinion offered suggests that these injuries were not caused by accident


    Dead baby ‘had multiple injuries’

    There were also earlier fractures of the rib cage, two to three months old.

    Many other injuries to the torso were also discovered, with fractures dating from between three weeks and three months before his death.

    Additionally, there were separate fractures found to be just over a month old.

    The cause of these injuries has never been determined, but there is no suggestion that the fractures led to the death of the child.

    Documentation seen by the BBC indicates that the medical opinion offered suggests that these injuries were not caused by accident.

    It was believed that they were caused by what experts call “trauma”.

    We understand that Mr Briggs has said he does not believe these injuries were sustained by the child while he was in the care of anyone else.

    Following these findings, the Department of Health in August 2001 requested a review of the case.

    The BBC understands that the report has been completed for some time, and is in the office of the new Health Minister, Angela Smith.

    It has not yet been assessed by any of the recent ministers to have held that post.

    Reports

    Other reports have also been conducted.

    In January 2001, the director of child and family care in the Craigavon and Banbridge Trust, Louis Boyle, began a case management review with the Southern Health and Social Services Board.

    That report was delivered four months later, but no information was made available to the public.

    It has been kept highly confidential.

    We understand the report was critical of a range of medical, health and social work staff.

    Geoffrey Briggs

    Geoffrey Briggs adopted twin Romanian boys

    In May that year, Mr Boyle was suspended, and reinstated shortly afterwards, having been totally exonerated.

    At the time that the Department of Health report was commissioned, then minister Bairbre de Brun said that the findings would be made public.

    No inquest has been held into the death of the child, and no death certificate was issued.

    State Pathologist Professor Jack Crane has changed the procedure.

    Any examination of a dead child must now be supervised by a paediatric pathologist.

    Professor Crane is also reviewing the management of cases when a dead child is brought to hospital.


    Read http://news.bbc.co.uk/1/hi/northern_ireland/3037800.stm
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    10.26.07

    News - Pregnant women ‘oily fish alert’

    Posted in Dating experts, Dating advices at 11:49 am by

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    Eating too much oily fish during pregnancy may increase the risk of delivering the baby too early, scientists believe.


    The researchers told New Scientist magazine the harm is probably caused by high mercury levels in oily fish such as mackerel, salmon and sardines.


    But experts warn it is important for pregnant women, and indeed everyone, to eat enough fish to keep healthy.


    Pregnant women should eat fish twice a week, says the Food Standards Agency.


    Advice


    But they should avoid shark, marlin and swordfish because these fish are particularly high in mercury and other pollutants, it recommends.


    Girls, women who are breastfeeding and those trying for a baby should also eat two portions of oily fish per week.


    Other women, and men and boys, can eat up to four portions per week. One portion is about 140g of fish - one tuna steak, for example.

    FISH
    OILY
    Salmon
    Trout
    Fresh tuna
    NON-OILY
    Haddock
    Cod
    Tinned tuna
    Source: Food Standards Agency


    Oily fish are high in beneficial fats such as omega 3.


    Studies show eating enough fish can boost the birth weight and brain power of babies and help prevent premature labour in pregnant women.


    The latest work in New Scientist, also published in the journal Environmental Health Perspectives, looked at 1,024 pregnant women living in Michigan, the US.


    Dr Fei Xue and colleagues measured the amount of mercury these women had in their hair and compared this with the date that the women delivered their babies.


    The women who gave birth more than two weeks early were three times as likely to have double the average mercury level in their hair samples.


    On the whole, these women also tended to eat more oily fish, and particularly canned fish.


    Caution


    Only 44 of the women gave birth prematurely, however, and the researchers said more work was needed to corroborate their findings.


    They also pointed out that the women were asked to recall how much fish they had eaten, which might be inaccurate. It is also possible that the women could have been exposed to mercury from other sources too, they said.


    Dr Xue said until the risks become clearer, women could take fish oil supplements instead.


    A spokeswoman from the British Nutrition Foundation said: “If pregnant women do decide to take supplements, it is important to read the label and check that the supplement does not contain high amounts of vitamin A (retinol). Too much retinol can be toxic to the developing baby.”


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    10.24.07

    News - Sarah Brown: The new ‘first lady’

    Posted in Dating ideas, Dating advices at 12:13 pm by

    Read source of it on the http://news.bbc.co.uk/1/hi/uk_politics/6240852.stm site

    She attended Acland Burghley comprehensive school in Tufnell Park and later went to Camden High School for Girls.

    She then studied psychology at Bristol University and moved into design and communications after gaining her degree.

    It was through the public relations company she set up with school friend Julia Hobsbawm - Hobsbawm Macaulay Communications - that she met her future husband while organising Labour events.

    At that time, in the mid-1990s, Mr Brown was a bachelor who appeared to many people to have little time in his life for anything but politics. But friends from the time said they immediately seemed a good match.

    She had strong ideas on the role of women in politics and in particular how their numbers could be boosted in the House of Commons.

    She was one of the first 75 women invited to sign a banner to mark the launch of Emily’s List, the campaign to raise money to boost female representation at Westminster.

    Sarah and Gordon began seeing each other, with early dates including drinks in the private members’ club Soho House, but they were anxious to remain out of the glare of publicity.

    Sarah was credited with smartening up Mr Brown’s image but it was not until the eve of Gordon Brown’s first Budget, in 1997, that their relationship was made public, when Mr Brown’s spin doctor Charlie Whelan arranged for them to be photographed dining together at a Soho restaurant.

    HAVE YOUR SAY

    Every incoming boss in a new job needs to make his mark
    Terry Killeavy, Gotham

    Send us your comments

    In 1998, then deputy prime minister John Prescott got up on stage at Labour’s annual conference and said: “Gordon, forget prudence and name a date for Sarah. She’s a lovely lass.”

    But it would be another two years before they were married at a modest ceremony at Mr Brown’s constituency home in Fife.

    Charity work

    Sarah has appeared on the campaign trail with her husband but has tended to concentrate on her family and charity work.

    When she became pregnant with the couple’s first child she left her company, once ranked among the UK’s top 50 PR firms.

    Samantha Cameron and Elspeth Campbell
    Profile: Samantha Cameron
    Profile: Lady Campbell

    The Browns’ daughter, Jennifer Jane, was born seven weeks early.

    Tragically, she suffered a brain haemorrhage and died in her parents’ arms after 10 days.

    In their daughter’s memory Mrs Brown founded a charity, Piggy BankKids, which helps disadvantaged children. She also established the Jennifer Brown Research Fund, named after the baby, in 2002 to help research into pregnancy difficulties.

    She supports the National Council for One-Parent Families, including writing the introduction to a short story collection for the campaign group in 2002. Her friend and Harry Potter author JK Rowling wrote the foreword.

    She is also patron of domestic violence charity Women’s Aid, Maggie’s Cancer Caring Centre, and educational charity Shine.

    The Browns went on to have two sons, John, born in 2003, and Fraser, who was diagnosed with cystic fibrosis shortly after his birth last year.

    Mrs Brown has never given an interview about her family or home life but Mr Brown has spoken warmly of his two young sons.

    “Obviously, we’ve had difficulties with Fraser, but I hope he’s going to come through all that. It’s incredible having two lively young children who are doing so well,” he recently told a newspaper.

    Sarah Brown is expected to remain out of the limelight and concentrate on her family and charity work.

    “It’s the man she loves, rather than the job,” her friend, the newspaper columnist Mariella Frostrup, recently commented.


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    10.23.07

    Sport - Stump The Bearded Wonder No 66

    Posted in Dating experts, Dating advices at 11:59 am by

    Bill Frindall, aka the Bearded Wonder, is poised to solve your cricket queries and teasers.


    The Test Match Special statistician will be busy answering your questions throughout the English winter.

    Fill in the form on the right-hand side of the page to stump the Bearded Wonder.


    Kesavan, India

    At the Adelaide Test, Laxman and Dravid put on 303, making it their second 300-run partnership. How many other pairs have done this and what is the highest number of 300-run partnerships between the same pair?

    No pair of batsmen has shared more than two triple-century partnerships in Test cricket.

    In addition to Rahul Dravid and Vangipurappu Laxman, two other pairs have twice registered 300-run stands at that level:

    Don Bradman and Bill Ponsford for Australia (388 at Leeds and 451 at The Oval against England in 1934)


    Herschelle Gibbs and Graeme Smith for South Africa (368 v Pakistan at Cape Town in 2002-03 and 338 v England at Birmingham in 2003).


    Zainub, Pakistan


    How many people have played just one Test for England?

    Martin Saggers, who made his debut against Bangladesh at Chittagong last October, brought the tally to 87.

    In September 2001 Robert Lawrie asked me to select my team from that long list of one-Test wonders (see Ask Bearders number 11).



    Euan Murray, Scotland

    Muralitharan’s 56 overs in the second innings of the Kandy Test contained 28 maidens. Is this the highest number of six-ball maidens bowled by one bowler in a Test innings and if not, what is?

    No. Alf Valentine holds the record with 49 maidens in the Trent Bridge Test of 1950 when, in second innings, the Jamaican slow left-arm spinner took three for 140 from an input of 92 overs.

    That remained the most overs in a Test innings until his pal Sonny Ramadhin twirled down 98 at Edgbaston seven years later.

    In the previous Test of that 1950 rubber, when West Indies gained their famous victory at Lord’s, Valentine returned figures of 45-28-48-4 and 71-47-79-3 and that match tally of 75 maidens also remains a Test record.



    Singh, Germany


    Has there been ever an instance in Test cricket of a team scoring 400-plus runs in an innings without any of its batsmen scoring a 50?

    No there hasn’t. The highest total without a fifty is 302 by South Africa against New Zealand in very cold weather on an extremely slow pitch at Wellington in February 1964. Although nine batsmen - and extras - exceeded 20, the top score was only 44.


    Sam Plackman, Eng

    Has anyone ever been run out in both innings of the same Test?

    Yes. The only England player to suffer this fate was John Jameson, the Warwickshire opener, in the Third Test against India at The Oval in 1971. He did manage to score 82 and 16 though.

    In fact Jameson was run out in three of his first four Test innings having suffered this fate in the second innings of the previous Test (at Old Trafford) on his debut.



    Tim Lancaster, England

    Was Paul Collingwood’s five catches in the match a record for a non-wicket-keeping fielder on Test debut?

    No. Yajurvindra Singh held five in an innings and six in the match on his debut for India against England at Bangalore in 1976-77. No other debutant has exceeded Collingwood’s five though.


    Alan Setford, UK


    Is there any recorded instance of both batsmen being run-out off the same delivery?

    No, because the ball becomes dead as soon as the first batsman is run out.

    Superficially it did happen in a limited-overs international between England and West Indies at Scarborough on 26 August 1976.

    Michael Holding’s return from long-leg deflected off the nearer set of stumps and ricocheted to break the far wicket with Graham Barlow and Alan Knott (on his lone appearance as England’s captain) both stranded in the middle of the pitch.

    Umpires Bill Alley and Arthur Fagg were so dumbfounded that they rejected the appeal and both batsmen survived!



    Neeraj Krishnan, India/United States

    Who has been captain of a Test Side for the longest period? And who holds the record for each Test playing country? Do the war years count?

    The record is held by Herbie Taylor who led South Africa in 18 Tests between December 1913 and August 1924, a period of 10 years 251 days which included the First World War.

    The record without the benefit of a wartime hiatus is 9 years 146 days by John Reid who captained New Zealand in 34 Tests between February 1956 and July 1965.

    Just 33 days behind Reid sits Allan Border who skippered Australia in a world record 93 Tests between December 1984 and March 1994.

    Records for the other seven teams are:
    England - Walter Hammond (19 Tests; 8yr 242d - including war years)
    West Indies - Garfield Sobers (39; 7y 55d)
    India - Mohd Azharuddin (37; 6y 159d)
    Pakistan - Abdul Hafeez Kardar (23; 5y 167d)
    Sri Lanka - Duleep Mendis (18; 4y 0d)
    Zimbabwe - Alistair Campbell (19; 3y 52d)
    Bangladesh - Naimur Rahman (7; 1y 10d).


    Rob, UK

    How many Test cricketers were born in Scotland? I ask as I have just read that Australia’s Archie Jackson was born in Rutherglen.

    The grand total is eleven. England: Mike Denness (Bellshill), Gavin Hamilton (Broxburn), Alex Kennedy (Edinburgh), David Larter (Inverness), Gregor MacGregor (Edinburgh), Ian Peebles (Aberdeen), Eric Russell (Dumbarton), Peter Such (Helensburgh). Australia: Archie Jackson (Rutherglen). South Africa: Thomas Campbell (Edinburgh). New Zealand: Gordon Rowe (Glasgow).

    Two other notable England cricketers, Francis MacKinnon and Douglas Jardine, had Scottish parents but were born in London (Kensington) and Bombay (Malabar Hill) respectively.



    Garry Foster, USA

    Ricky Ponting recently scored 242 in a loss to India. What is the highest individual Test score made a batsman on the losing side?

    Ponting’s 242 is now the highest score by a batsman on the losing side. It surpassed Nathan Astle’s 222 against England at Christchurch in March 2002.


    Rats, Pakistan

    Inzamam-ul-Haq has the dubious honour of getting run out 36 times in his career. Who holds the record for the most run-outs?

    That is his tally in limited-overs internationals - 36 run outs in 282 innings to the end of 2003. The LOI record is 38 run outs (in 280 innings) held by his fellow Pakistani, Wasim Akram.

    Amazingly, Inzi has been run out only twice in 150 innings in his 91 Test matches to date. The Test record is 12 by Allan Border (265 innings in 156 Tests), with a brace of West Indies captains, Garfield Sobers and Carl Hooper, in second place with ten.



    Garry Foster, USA

    Re. AB #64 (M R of Canada). Didn’t Graham Gooch make a duck in each of his first three Test innings?

    No, he did not.

    Gooch began his 118-match career with appearances in the first two Tests of the 1975 Ashes series, following his pair at Edgbaston with scores of 6 and 31 at Lord’s. Three years (26 Tests) were to pass before he was recalled.



    Source: Sport - Stump The Bearded Wonder No 66
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    10.22.07

    News - Brit nominations to be revealed

    Posted in Dating advices, Dating tips at 4:33 pm by

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    The nominations for the 2006 Brit Awards are to be announced in London on Tuesday evening.


    Coldplay, Gorillaz and James Blunt are tipped to be among the acts in contention for the prestigious awards.


    Paul Weller, former frontman with The Jam, will receive an award for outstanding contribution to music at the awards ceremony on 15 February.


    Coldplay, Kaiser Chiefs and KT Tunstall are among the performers expected to play at the event.


    Other musical acts which could appear in the nominations after success during the past year include Scottish singer-songwriter KT Tunstall, Will Young and Robbie Williams, who has amassed a record 14 Brit Awards in his career to date.


    Indie bands the Kaiser Chiefs and Franz Ferdinand - who scooped two prizes at last year’s event - may also make the shortlist.

    Paul Weller

    Weller released his eighth solo album last year


    After a musical break of 12 years, singer-songwriter Kate Bush may also return to the Brits after releasing her comeback album Aerial, which spawned her first top 10 single since 1985.


    Non-British artists who could find themselves in one of the five categories for international performers include Anastacia, chart-topper Akon and Mario.


    Weller, who will be a major part of the ceremony, said that the a reformation of The Jam “will never, ever happen”.


    “Me and my children would have to be destitute and starving in the gutter before I’d even consider that,” added the 47-year-old musician.


    Television presenter Chris Evans is to present the Brit Awards for the second year running, which will be screened on ITV1 a day after the ceremony takes place.


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    10.14.07

    News - Wednesday 14th February 2007 in bits

    Posted in Dating ideas, Dating advices at 11:40 am by

    Click below to watch the Working Lunch bits you want.

    Programmes as far back as 2nd October 2006 are saved in our system.

    To access these, please enter the date you require in the ‘Search Working Lunch’ box to the right of this page.

    Use the format ‘day month’ - for instance ‘1st November’.

    For recent programmes, please see our broadband page.


    Fibre optic cables

    Rachel looks at new rules which should make switching broadband suppliers easier.
    Easy Switching

    Pint

    Why pubs are increasingly under threat of being turned into shops and offices.
    Boozers Bulldozed

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    Graeme le Saux meets an oat farmer with a passion for porridge.
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    An intellectual property guru explains how to make money from your ideas.
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