Author: Leigh Sparks
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April 2020 – Some tidying up and corrections in the Journal Article section
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Category Archives: Retail Levy
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
The Scottish Election is in full swing; well as much of a swing as can be generated when everyone thinks they know the outcome. Some have described it as a lacklustre campaign season; others have asked what campaign? So it … Continue reading
My recent visit to Poland and the symposium on sustainable development discussion brought back memories from my first visit to Poland in 1987 and discussions we had there around retail location and the purpose of retailing. In that not quite … Continue reading
The closing weeks of June saw three successful ballots for Business Improvement Districts (BIDs) in Scotland and further local endorsement and expansion of the “BIDs family” across the country. 18th June: Dunfermline Delivers welcomes a reaffirmation from its local business … Continue reading
At various points during the life of this blog I have turned it over to guest bloggers to cover a topic of their choosing. Sometimes this has been because something they have said or have written has caught my eye … Continue reading
A number of issues in the press the last week caught my eye around the subject of taxes. We start with the news out of Denmark that the government there has announced the removal of the world’s first “fat tax”. … Continue reading
Almost a year ago I wrote here about a proposed consultation on plastic bags and argued that we should simply get on with it as the arguments have all been rehearsed before. So, today, what has been launched? Yes, consultation … Continue reading
In early 2011 the Scottish Government’s proposal for a large store levy was rejected in the Scottish Parliament. In its Autumn 2011 budget proposals the initiative re-emerged but fashioned differently as a ‘public health levy’, targeted at large retail stores … Continue reading