Category Archives: Large Store Levy

Business Rates vs Online Tax

The upcoming Budget has as normal seen a flurry of ‘advice’ for the UK Government’s Chancellor.  Much of this is special pleading, especially in the light of the so-called End of Austerity.  Within this though the issue of business rates … Continue reading

Posted in Barclay Review, BRC, Digital, Government, High Streets, Internet shopping, Large Store Levy, Local Retailers, Online Retailing, Rates, Retail Failure, Tax, Town Centres | Tagged , , , , , , , , , | Leave a comment

Putting Towns on the Policy Map: Understanding Scottish Places (USP) and Data

As an academic, I probably have an irrational interest in data.  To a great extent it is academic life-blood and I seem to have spent a lot of my adult life either obsessing or arguing over it.  It therefore really … Continue reading

Posted in Academics, Bill Grimsey, Consumer Change, Data, High Streets, Internet shopping, Large Store Levy, Leadership, Local Authorities, Online Retailing, Rates, Retail Change, Retailers, Sales, Scotland's Town and High Streets, Scottish Retail Consortium, Scottish Retailing, Shop Numbers, Town Centre Review, Town Centres, Towns, Uncategorized, Understanding Scottish Places | Tagged , , , , , , , , , , , , , , | 1 Comment

Business Rates: an election issue (not)

This blog has covered the issue of rates on a number of occasions (e.g. rates relief, a levy, some rates and the Grimsey report, the poll tax and business rates) never fully satisfactory, and indeed, re-reading the pieces, with a … Continue reading

Posted in Closure, Governance, Government, High Streets, Internet, Internet shopping, Large Store Levy, Mary Portas, Online Retailing, Places, Politicians, Public Health lev, Rates, Regulation, Retail Policy, Retailers, Store Closures, Tax, Town & Country PLanning, Town Centres | Tagged , , , , , , , , , , , | 4 Comments

Taxing Times: Tesco and Poland

The financial results for Tesco last week brought forward a lot of comment and some interesting thoughts, not least the looming pension deficit and the exceptional items booked into the accounts.  Oh, and the underlying performance, which was quite good. … Continue reading

Posted in European Union, International Retailing, Large Store Levy, Poland, Profits, Public Health lev, Regulation, Retail Levy, Retail Policy, Tax, Tesco | Tagged , , , , , , , , , , , | 1 Comment