18Oct/20

Government approves Shell Centre scheme

first_imgTo access this article REGISTER NOWWould you like print copies, app and digital replica access too? SUBSCRIBE for as little as £5 per week. Would you like to read more?Register for free to finish this article.Sign up now for the following benefits:Four FREE articles of your choice per monthBreaking news, comment and analysis from industry experts as it happensChoose from our portfolio of email newsletterslast_img

16Oct/20

Jacques Pépin Honored At Hayground

first_imgPhoto: Tom HopkinsWorld-renowned Chef Jacques Pépin will join honorary chairpersons Sarah Jessica Parker and Matthew Broderick at this year’s Hayground Chefs Dinner.“It was Florence Fabricant who called me from the New York Times,” said Pépin on being recognized at this year’s event. “They wanted to honor me and I said, ‘Great, terrific.’”The annual benefit, which supports the Hayground School, will be held Sunday, July 29, in Jeff’s Kitchen at the Bridgehampton school. Five-star chefs will cook for guests as they celebrate Chef Pépin.“I’ve been in the kitchen 70 years now,” noted Pépin when asked about his early culinary memories. He was exposed to the restaurant business as a young child. His parents, Jeannette and Jean-Victor Pépin, owned the restaurant Le Pélican near Leon, France, where he worked and discovered his love of food.“I was there with my brother working in the kitchen during the war. There were many restaurants in my family. I can count 12 restaurants owned and run by 12 women. It was kind of our life, the restaurant business. It’s part of my DNA I guess,” he said.Pépin came to New York in 1959 to work at the restaurant Le Pavillon, a Fifth Avenue restaurant that is said to have defined French food in the U.S. during this time. He worked with Chef Henri Soulé and Chef Pierre Franey, who lived in East Hampton for many years.Soon after Pépin’s arrival, Craig Claiborne, food editor at the New York Times, introduced Pépin to food writer Helen McCully, who took him under her wing. It was McCully who introduced Pépin to Julia Child, sparking their friendship and working relationship.Later, Howard Johnson, a regular at Le Pavillon, hired Pépin to work alongside Franey to develop food lines for his Howard Johnson’s restaurants.Pépin has starred in numerous television shows. In 1999, he co-starred in the PBS series “Julia and Jacques Cooking At Home” with Child. The show was awarded an Emmy.Pépin, who lives with his wife, Gloria, in Connecticut, was married on the East End. “That was 52 years ago, at Craig Claiborne’s house in East Hampton, when Craig took over food editor of the New York Times,” said the chef.“I’m happy to go back there,” he continued. “Pierre Franey, who lived in East Hampton, was a very dear friend of mine. I worked with him for 12 years. I will meet his daughter there. I’m looking forward to it.”Each year at the Chefs Dinner, the culinary community works together to create a tasting menu paired with remarkable wines. This year’s 10 chefs include Josh Capon of Lure Fishbar and Bowery Meat Company, Christian Mir of Stone Creek Inn, Ayesha Nardjaja of Shuka, Joe Realmuto of Nick & Toni’s, Hillary Sterling of Vic’s, Bill Telepan of Oceana, and Jason Weiner of Almond.During the dinner there will be a conversation between chefs Eric Ripert and Pépin. This year, the dessert course, created by Claudia Fleming of North Fork Table & Inn, Jessica Craig of L’Artusi, and Francois Payard of Karvér, will be a dessert bar so guests can continue to mingle.Pépin’s advice for aspiring chefs? “Not to go into the business to become famous. Go for the right reasons: that you’re making people happy, that you cook for love, because you like to please people,” he responded. “And if you do this, if you’re on time, if you’re clean, if you’re willing to work properly, any chef would want to take you.”Passionate about teaching, Pépin serves as dean of special programs at The International Culinary Center, founded as the French Culinary Institute, in New York City. He has also received 24 James Beard Foundation awards.The Chefs Dinner will raise financial aid for Hayground School, an inclusive, diverse school that incorporates an Edible Garden/Kitchen Science program into its curriculum.For tickets and more info, visit www.haygroundchefsdinner.org.Jessica@indyeastend.com@hamptondaze Sharelast_img read more

30Sep/20

Tax

first_img Malcolm Gammie (instructed by HM Revenue & Customs) for the Revenue; Stephen Brandon QC and Rory Mullan (instructed by Speechley Bircham LLP) for the taxpayer. Emoluments from office or employment – Payment – Bonus The taxpayer was an international group company, resident in the United Kingdom, with subsidiaries and branches in over 20 countries; offering consultancy services. It was an employee-owned service company with employees resident in many parts of the world. Annually, the taxpayer paid a substantial proportion of its profits into employee trusts from which awards were made to employees under discretionary bonus schemes. In 1999, a new bonus scheme was implemented, pursuant to which bonuses were to be paid as dividends of a UK-resident company and, in consequence, taxed as distributions. A deed was executed in December 1999 establishing a new employee benefit trust (the 1999 trust) appointing, as trustee, a particular company (M). The stated purpose of the 1999 trust was ‘to motivate and encourage employees in the performance of their duties by the provision of bonuses and incentives and other rewards at the discretion of the trustees’. The taxpayer transferred approximately £24m to M for payment into the 1999 trust, recording the payment as ‘staff costs’ in its accounts. M then established a company (E), which at the time was non-UK resident. Shares in E were issued to M nominees and, in January 2000, E became UK-resident, with the result that its dividends fell within schedule F, rather than schedule D, to the legislation in force at the material time, namely, the Income and Corporation Taxes Act 1988 (the ICTA) (since repealed). In February, M transferred almost all of the £24m it had received from the taxpayer into E as a capital contribution, subscribed 24 million 1p preference shares at par and issued them to its nominee, J. M then granted individual awards of beneficial interests in almost all the preference shares to particular employees who had been identified by the taxpayer and J was instructed to hold those shares for those employees. In March, E declared a dividend of 99p on each 1p preference share from the profits represented by the capital contribution. The dividend was paid to J as the registered owner and thence, after the deduction of 25% income tax, to the selected employees. Essentially the same steps were repeated in the years 2000 and 2001. An issue arose between the taxpayer and the Revenue and Customs Commissioners (the Revenue) as to how the payments were to be treated for tax purposes. The First-tier Tribunal (the tribunal) held that: (i) the payments were to be treated as emoluments from employment within section 19 of, and schedule E to, ICTA; (ii) the payments also constituted dividends or distributions within section 20 of, and schedule F to, ICTA; (iii) pursuant to section 20(2) of ICTA, the payments were accordingly not chargeable to income tax pursuant to schedule E under regulation 80 of the Income Tax (Pay as You Earn) Regulations 2003, SI 2003/2682; and (iv) the payments were earnings within the terms of sections 3 and 6 of the Social Security Contributions and Benefits Act 1992 (the SSCBA) and thus subject to liability for Class 1 National Insurance contributions. The Upper Tribunal (Tax and Chancery Chamber) (the upper tribunal) adopted the same approach and reached the same conclusion as the tribunal. Both parties appealed. The Revenue submitted that the dividends were, in reality, bonuses and therefore had been liable to be taxed under schedule E and that schedule F and section 20(2) of ICTA had not applied. The taxpayer submitted that the income had not been from employment and, consequently, the decision that the payments received in the form of dividends were ‘earnings’ for the purposes of SSCBA had been incorrect. The court ruled: (1) The correct approach to determine whether the income receipts of an employee were emoluments or profits from employment was to consider all the facts relevant to the receipt of the income. That required the court not to be restricted to the legal form of the source of the payment but to focus on the character of the receipt in the hands of the recipient (see [36]-[39] of the judgment). In the instant case, the payment received by the employees had owed everything to the amount which the taxpayer had decided to award as bonuses to its employees. Whilst it was true that the trustees had exercised a discretion in the sense of independently questioning who should be recipients, the quantum of that which the employees had received had been entirely dictated by the amount the taxpayer had decided to award as bonuses. The receipts had been triggered by the taxpayer’s decision to continue its policy of making bonus payments and to fund the 1999 trust and had arrived in the hands of employees, as they were intended to do, as bonuses. Those conclusions were sufficient to dispose of the question of whether the receipts had been ‘earnings’ paid to an ‘earner’. The employees had been earners since they were gainfully employed in the UK under a contract of service with emoluments chargeable to income tax under schedule E. The receipts were, as held by the tribunal, earnings which, by virtue of section 3(1) of ICTA included any remuneration of profit from employment (see [43]-[44], [71]-[72] of the judgment). The taxpayer’s appeal would be dismissed (see [44], [71]-[72] of the judgment). Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] All ER Rep 538 applied; Dale v IRC [1953] 2 All ER 671 applied; Brumby (Inspector of Taxes) v Milner [1975] 3 All ER 1004 applied; Abbott v Philbin (Inspector of Taxes) [1960] 2 All ER 763 considered; White (Inspector of Taxes) v Franklin [1965] 1 All ER 692 considered. (2) Section 20(2) of ICTA had no application unless ‘a distribution chargeable under schedule F’ was identified. It had no application to a payment chargeable under schedule E. Section 20(2) resolved the conflict where income from one and the same source, shares or certain securities, was charged under different schedules. That section provided that they had to be taxed under schedule F. It was not concerned to charge income under schedule F when the source of the income was charged under the different and mutually exclusive schedule E (see [64]-[65] of the judgment). Both tribunals had concluded that the payments were emoluments by having regard to all the circumstances of the case and by looking to the substance and purpose of the payments and not to the mere form in which they were received. Once that conclusion had been reached, there had been no room whatever for any further consideration of a different schedule. Any other conclusion would have offended the settled, basic, principle that if income fell within one schedule it could not be taxed under another. The tribunals had concluded, on an analysis of the facts, that the payments were from employment and that conclusion could not be impugned. It followed that income could not also be charged under any other schedule. The tribunals had erred in thinking that both schedules could be relevant. That had been incorrect as its factual conclusion that the income fell within schedule E had precluded any finding that the income also fell within schedule F. That conclusion was dictated by the structure of part 1 of ICTA and the application of fundamental principles of income tax law and not section 20(2) of ICTA (see [59]-[61], [71]-[72] of the judgment). The Revenue’s appeal would be allowed (see [66], [71]-[72] of the judgment).center_img Revenue and Customs Commissioners v PA Holdings Ltd: Court of Appeal, Civil Division (Lord Justices Maurice Kay, Moses, Lady Justice Arden): 30 November 2011 Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] All ER Rep 538 applied; Esso Petroleum Co Ltd v Ministry of Defence [1990] 1 All ER 163 applied; Memec plc v IRC [1998] STC 754 applied; MacNiven (Inspector of Taxes) v Westmoreland Investments Ltd [2001] 1 All ER 865 applied; Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes) [2005] 1 All ER 97 applied. Decision of Upper Tribunal (Tax and Chancery Chamber) [2010] STC 2343 reversed in part.last_img read more

29Sep/20

New commissioners at Duluth

first_imgBoyle will complete the remaining terms of former commissioner, Chris Dahlberg who has served on the port authority board for the past five years. Boyle’s appointment will run through until December 31, 2017.Stauber’s appointment, which will complete the remaining terms of Steve Raukar, will run through until December 31, 2021. Raukar was first appointed to the port authority in January 1998 and has since been reappointed three times, serving as president since March 2012.Both Dahlberg and Raukar chose not to run for re-election.www.duluthport.comlast_img read more

29Sep/20

ODS plans Dundee opening

first_imgODS, which will focus on decommissioning activities in the North Sea, is currently constructing a UK-flagged multipurpose heavy lift vessel named Moonraker I.The vessel is expected to be delivered in 2021 and is designed to lift topsides weighing up to 30,000 tonnes and subsea infrastructure weighing up to 12,000 tonnes.When in operation, Moonraker 1 will be manned by a crew of 70 people and will also be able to provide pipeline and bundle removal along with offshore installation projects, said ODS.At its headquarters in Dundee, ODS will establish an engineering and logistics hub to support the activities of the vessel. Lee Johnson, chief executive of ODS, explained that the company aims to reduce the cost and time of decommissioning topsides, substructures and subsea infrastructure.www.offshoreds.comlast_img read more

28Sep/20

Letters to the Editor

first_imgLetters to the Editor,Standard gaugeSir – Kazakhstan has begun constructing a standard gauge east-west railway route which will link China and Europe (RG 8.04 p452), isolating broad gauge Russia. This should hopefully lead to the idea of dual gauging other ex-Soviet and Finnish broad gauge routes. It is highly desirable that Finland and the Baltic states become accessible by standard gauge trains from Sweden and Poland, with a corridor through St Petersburg. If this model thrives, more lines could be equipped, such as the Brest and St Petersburg to Moscow routes and the Trans-Siberian. I believe the planned spread of standard gauge in Spain (p459) won’t leave Portugal unaffected, despite the existence of Spanish gauge-changing technology. To continue with different gauges is, in my opinion, a type of folly, with all the intelligent technical possibilities at our disposal nowadays. Countries whose leadership still hasn’t understood this may need some external influence to help them realise the potential of standard gauge links. This is where Kazakhstan’s standard gauge line can play a major role.Michael LaudahnZürich, SwitzerlandDriverless firstsSir – I read the 100th Anniversary Issue with much interest, especially your selection of developments of the last 100 years (RG 7.04 p376). But on one point I cannot agree with you; when VAL began revenue service in Lille in 1983 it was not the world’s first driverless metro.Kobe’s Portliner started driverless revenue operation in February 1981 with an attendant in front, moved the attendant to the rear in December 1981 and began unmanned operation with no staff at fixed locations outside the control room in April 1982 (letters, RG 10.84 p800).Prof Satoru SoneDepartment of Electrical Engineering,Kogakuin University,Tokyo, Japanlast_img read more

28Sep/20

Vancouver – Seattle – Portland high speed rail study

first_imgNORTH AMERICA: Washington State Department of Transportation has appointed WSP to prepare a business case analysis for an ‘ultra-high speed ground transportation system’ connecting Vancouver, Seattle and Portland. WSP will be assisted by Steer, EnviroIssues, Paladin Partners and Transportation Solutions.The proposed high speed railway would be between 435 and 475 km long and designed for speeds of 400 km/h, with the aim of offering a 1 h journey time from Seattle to Vancouver or Portland. A preliminary analysis prepared for WSDOT by CH2M Hill last year confirmed the need for a more in-depth feasibility study, and funding for the completion of this by July 2019 has now been agreed by WSDOT (US$0·75m), Oregon Department of Transportation (US$0·2m), British Columbia’s Ministry of Jobs, Trade & Technology (C$0·3m) and Microsoft Corp (US$0·3m). WSP will be responsble for identifying potential corridors, refining cost estimates, estimating ridership and analysing lessons learned from previous US and international infrastructure and high speed rail projects.‘This project is an exciting opportunity to improve communities, grow the economy, and open doors for people and businesses to prosper across an entire region in a sustainable, future-focused way’, said Karen Hedlund, WSP’s Project Manager, on July 30. ‘Imagine the impact of a large company in Seattle able to access a workforce in Vancouver that is only an hour away, or a person able to live in a rural community outside of Portland, but commute daily to Seattle.’Washington Governor Jay Inslee said the proposal was ‘a vision for a better connected Cascadia megaregion that will help our talented entrepreneurs, researchers and workers share knowledge and expand economic opportunity.’Microsoft President Brad Smith said high speed rail would ‘help grow economic opportunities in the Cascadia Innovation Corridor’, as ‘shrinking the distance between Seattle, Vancouver and Portland will encourage greater collaboration, deeper economic ties and balanced growth for years to come.’last_img read more

26Sep/20

Inmates gain knowledge in popular theatre

first_img Sharing is caring! LocalNews Inmates gain knowledge in popular theatre by: Dominica Vibes News – November 21, 2014 Acting Chief Cultural Officer Jacinta DavidFourteen (14) inmates of the Dominica State Prison have completed a ten week program in Arts for Violence Prevention. The program, which was facilitated by senior cultural officer Delmans ‘Ras Mo’ Moses, provided the participants with an opportunity to gain knowledge in popular theatre. Alton Lawrence, Brian Francis and Dean Davis were the only three participants who received certificates of completion at a short ceremony at the Old Mill Cultural Center on Friday 21 November 2014. Acting chief cultural officer Jacinta David told the closing ceremony, the Cultural Division recognizes the importance of the arts as a vehicle for social change and noted that arts can make a difference in the lives of Dominican youth. “We also recognize that there should be a focus on work with institutions such as the Dominica State Prison, among others, and so the Cultural Division is pleased to partner with the Dominica State Prison on this initiative,” she said. Ms David told the participants that the techniques they received in the program should go a long way in enriching their problem solving abilities.“This will be beneficial to you, your family, your community and country on a whole…I am hoping you gain insight on popular theatre techniques on how to resolve issues and solve problems”.Senior Cultural Officer, Delmans ‘Ras Mo’ Moses“The value of popular theatre should not be underscored and I am contented that you were enrolled in this programme, a programme which will prepare you to regain your rightful place as law abiding citizens of this country,” she said. Meanwhile, facilitator of the program, Delmans Moses said participants were able to relate to life stories including, gun violence, relationship violence and unprotected sex among others. “Interestingly my expectation was for them to select something based on one of these topics and so the participants chose poverty”.“We argued over the idea because what we didn’t want to do was to create an opportunity for poverty to be used as an excuse for violence, but we settled for it in the interest of time,” Moses explained. He said a number of issues relating to poverty were also covered to include creative, story and song writing. One of the participants, Alston Lawrence said he was able to participate in fruitful discussions which will have a positive impact on his life. “We were able to examine various life situations such as gun violence, gender based violence, drug violence among others and it is through this that we were directed to our main topic of poverty”.“We explored these topics with arts in the forms of drama poetry and in the use of description to bring these words to life and as well music,” Lawrence said. He described the musical aspect of the program as the “best part”.Note: We are restricted from publishing photographs of the inmates who participated in the program. 313 Views   no discussions Sharecenter_img Share Share Tweetlast_img read more

26Sep/20

Trump Unveils Three-Stage Process for States to End Coronavirus Shutdown

first_imgBefore they do that, however, the guidelines suggest hospitals have a “robust testing program” that includes antibody testing in place for healthcare workers, the guidelines say.States should have the ability to set up screening and testing sites for people with symptoms and as well as contact tracing capabilities, and healthcare facilities should be able to supply personal protective gear independently and handle surges if COVID-19 cases increase again.In the first phase of re-opening, the guidelines say groups of more than 10 people should be avoided if appropriate distancing measures are not practical. Non-essential travel should be minimized, telework should be encouraged, and common areas in offices closed. The recommendations call on states to show a “downward trajectory” of COVID-19 cases or positive tests for the disease over 14 days before proceeding with the plan, which gradually loosens restrictions on businesses that have been shuttered to blunt the spread of the virus. Hospitals, which have been hit hard by the health crisis, may resume out-patient elective surgeries and gyms can re-open with new protocols. Bars should remain closed, it said.In the second phase, applicable to states and regions with “no evidence of a rebound” in cases, the guidelines recommend groups of more than 50 be avoided where social distancing is not practical. Non-essential travel can resume, while schools and youth camps can reconvene and bars with “diminished standing-room occupancy” may re-open. Hospitals may also resume in-patient elective surgeries. Such procedures are critical to hospitals’ income.Phase three includes unrestricted staffing of workplaces, but Dr. Deborah Birx, the coordinator of the White House coronavirus task force who took a lead role in designing the guidelines, said that a “new normal” would remain in place: a need for higher hygiene standards and more space between people to prevent asymptomatic spread of the virus.White House officials made a point of highlighting the support of Birx, infectious disease expert Anthony Fauci and Robert Redfield, director of the Centers for Disease Control and Prevention, for the plan. Trump thanked them repeatedly from the White House podium.Trump has been pushing to get the U.S. economy going again after the coronavirus shutdown left millions of Americans jobless. More than 20 million people have filed for unemployment in the U.S. in the past month and over 90% of the country have been under stay-at-home orders.“A prolonged lockdown combined with a forced economic depression would inflict an immense and wide-ranging toll on public health,” Trump said, adding it could lead to a sharp rise in drug abuse, alcohol abuse, suicide, and heart disease. Share 90 Views   no discussions “We are not opening all at once, but one careful step at a time,” Trump told reporters at the White House. The president had said earlier this month he wanted to reopen the economy with a “big bang.”The plan is a set of recommendations for state governors, not orders. In that sense, it represents a backdown by Trump, who on Monday insisted he had total authority to direct states to re-open or remain closed. The responsibility for such decisions lies with state, not federal, authorities.With the onus on governors, the plan also gives Trump political cover if not everything goes well. The president, a Republican who is running for re-election in November, has faced criticism for downplaying the seriousness of the virus in the early weeks of the outbreak.The recommendations drew criticism from Ron Klain, who spearheaded the Obama administration’s response to Ebola and has advised former Vice President Joe Biden, the presumptive 2020 Democratic presidential nominee.“This isn’t a plan. It’s barely a powerpoint,” he said on Twitter, noting it did not include provisions to ramp up testing or set a specific standard for levels of the disease before economic opening.Democrats such as House Speaker Nancy Pelosi and Biden said testing was key to opening the country and criticized Trump’s presentation for lacking specifics.“I wouldn’t call it a plan. I think what he’s done, he’s kind of punted,” Biden said in an interview on CNN.The new guidelines effectively end, at least for some states, the 30-day federal virus mitigation rules that were meant to stay in place through the end of April. States that have met the criteria can move into the first phase of re-opening on Friday, Trump said. Some 29 states would be in a position to re-open soon, he said. BusinessCoronavirusInternationalNewsPolitics Trump Unveils Three-Stage Process for States to End Coronavirus Shutdown by: – April 17, 2020 (Reuters) President Donald Trump laid out new guidelines on Thursday for U.S. states to emerge from a coronavirus shutdown in a staggered, three-stage approach meant to revive the U.S. economy even as the country continues to fight the pandemic. Sharing is caring! Schools remain closed in phase 1, but large venues such as movies theaters, restaurants, sports stadiums, and places of worship can open with “strict physical distancing protocols.” Tweet Share Sharelast_img read more

24Sep/20

Nokia and Bristol University Conduct Joint Research on Cutting-edge 5G Network Solutions

first_imgUniversity of Bristol and Nokia, in a joint effort, will be deploying a live 5G-based, proof of concept designed to test and validate smart urban applications over next-generation mobile networks at the Bristol city centre in the UK.Using leading research expertise from the University of Bristol, and cutting-edge 5G network solutions and radio access points from Nokia combined with spectrum from British Telecommunications (BT), the test network will run over Bristol City Council’s dedicated fibre infrastructure around Bristol’s Millennium square. It will connect to the ‘Bristol Is Open’ smart city platform and be backed by the “We The Curious” science centre, which will be used for public demonstrations of the technology.The University of Bristol’s Smart Internet Lab has recently received funding from the ‘5G Testbeds and Trials Programme’ from the UK Government Department for Digital, Culture, Media and Sport (DCMS) to establish the ‘5G UK Test Networks’. Over the coming months the Test Network will be used to explore and validate the deployment of 5G architecture that integrates existing technologies with innovations such as Massive MIMO radio access solutions, software-defined networking, network slicing and edge computing nodes functionalities. These technologies allow operators to use multiple antennas to boost the capacity of wireless networks, and to split a single physical network into multiple virtual networks, delivering reliable and high-capacity services to several applications and vertical sectors.The initial deployment will examine the optimum models for 5G as part of a future urban dense network that will maximize coverage and speed, using a combination of research and commercial solutions such as Nokia’s AirScale and AirFrame infrastructure. Future activity will focus on the use of 5G as an enabler of ‘Internet of Things’ technologies, examining areas such as immersive tourism and connected transport.The initial test-bed deployment will focus on Millennium Square in central Bristol, with future plans to expand the trial across the city of Bristol, and also to other regions in the UK.last_img read more