Category Archives: Tax

The Barclay Review

A few weeks have now passed since the publication of the much anticipated Barclay Review of Non Domestic Rates in Scotland.  I was away at the time and did not get much sense of how it was received, though did … Continue reading

Posted in Barclay Review, Buildings, Closure, Government, Internet, Legislation, Online Retailing, Policy, Property, Rates, Retailers, Scotland's Town and High Streets, Scottish Government, Small Business Bonus Scheme, Small Shops, Tax, Town Centres, Vacancies | Tagged , , , , , , , , | Leave a comment

The Big Show (Y Sioe Fawr)

A few weeks ago I attended the Royal Welsh Show (Y Sioe Fawr) at Llanelwedd/Builth Wells.  For a number of years I have been to the Royal Highland Show at Ingliston and have always thought it to be a large … Continue reading

Posted in Farmers Markets, Festivals, Food and Beverage, Food Quality, Food Retailing, Markets, Producers, Rates, Retail Economy, Retailers, Rural, Sustainability, Tax | Tagged , , , , , , , , | Leave a comment

The Scottish Diet and Retail Shops

The Scottish diet has become a short-hand for unhealthy living.  All the evidence points to its stubborn lack of change despite information, exhortation and even small measures of legislation.  Whilst retailers and manufacturers have taken some actions on reformulation of … Continue reading

Posted in Academics, Advertising, Availability, Behavioural Economics, Brands, Consumer Choice, Consumer Lifestyle, Diet and Health, Discounts, Food Retailing, Food Standards, Healthcare Retail Standard, Labelling, Marketing, Merchandising, Policy, Pricing, Research, Retail Policy, Retailers, Scotland, Scotland Food and Drink, Scottish Retailing, Small Shops, Space, Sugar Tax, Supermarket, Suppliers, Tax, Unit Pricing, University of Stirling | 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 , , , , , , , , , , , | 3 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

Taxing Matters for Retailers

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

Posted in Deposit Return Scheme, Government, Independents, Leadership, MSPs, Rates, Regulation, Retail Levy, Retailers, Scotland, Scottish Government, Scottish Grocers Federation, Sugar Tax, Tax, Wages | Tagged , , , , , , , , , , | Leave a comment

Whose Responsibility is it Anyway?

A few weeks ago I took part in a workshop organised by the Stirling Management School’s Behavioural Science group and supported by SIRE (Scottish Institute for Research in Economics). The topic was consumer preferences, perceptions and decision-making, mainly in the … Continue reading

Posted in Behavioural Economics, Consumer Change, Consumer Choice, Consumers, Food Retailing, Food Standards, Retailers, Retailing, Tax, Uncategorized | Tagged , , , | Leave a comment