Category Archives: Tax

Towns and Town Centres in Scotland: reflections six years on from Fraser

I was recently asked to do a 10 minute reflection on the state of towns and town centres in Scotland and the work that has derived from the Fraser Review (the National Review of Town Centres) and from Scotland’s Towns Partnership. … Continue reading

Posted in BIDS, Bids Scotland, Consumer Change, Consumer Lifestyle, Creative Places, Development Trusts, Government, High Streets, Internet shopping, Local Authorities, Mary Portas, Online Retailing, Place Standard, Places, Planning, Policy, Rates, Regeneration, Reinvention, Rents, Retail Change, Retail Policy, Retailers, Scotland's Improvement Districts, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Tax, TCRF, Town Centre Action Plan, town centre first, Town Centre Review, Town Centres, Towns, Uncategorized, Understanding Scottish Places | Tagged , , , , , , , , , , | 2 Comments

Efficiency or Idiocy?

For some time it has been apparent that Dave Lewis has been determined to address the ‘bloat’ in Tesco and cut back on all sorts of things.  In the big picture out have gone most of the diversifications of the … Continue reading

Posted in Boots, Competition, Consumer Change, Consumers, Costs, Customer Service, distribution, Food Retailing, Local Retailers, Pharmacy, Plastic Bags, Retailers, Self-checkout, Stirling, Tax, Tesco, Uncategorized | Tagged , , , , , , , , , , , , , | 8 Comments

Vacancies and Store Closures

Over the last few years, vacancies and store closures have not been out of the news.  Whilst vacancy levels may have dropped off from their peak a few years ago, there is a continuation of stories about the closure rates … Continue reading

Posted in Closure, Competition, Consumer Change, Government, High Streets, Local Data Company, Places, Public Realm, Retail Change, Retail Economy, Retail Failure, Retailers, Retailing, Scotland, Scotland's Town and High Streets, Scotland's Towns Partnership, Scottish Government, Scottish Retailing, Shop Numbers, Store Closures, Tax, Town Centre Review, Town Centres, Towns, Uncategorized, Vacancies | Tagged , , , , , , , , , , , , | 2 Comments

HMV – predictable or what?

125 stores, 2200 direct employees, an unknown number of individuals and businesses also linked to, and supplying, the company;  the administration and likely demise of HMV would be problematic at any time but between Christmas and New Year it has … Continue reading

Posted in administration, Amazon, Boxing Day, Closure, Competition, Consumer Change, Customer Service, Government, High Streets, HMV, Internet shopping, Local Retailers, Online Retailing, Rates, Record stores, Retail Change, Retail Failure, Tax, Technology, Timpsons, Town Centres, Uncategorized | Tagged , , , , , , , , , , , , , , , , , | Leave a comment

Some thoughts on the ASOS profit warning

The ASOS news this week was to many something of a surprise, but in reality it really shouldn’t be.  A profit warning on Monday wiped almost 40% off its share price and impacted other retailers as well.  Many of these … Continue reading

Posted in Asos, Black Friday, Brexit, Christmas, Competition, Consumer Change, Customer Service, Internet, Internet shopping, Online Retailing, Profits, Rates, Retail Change, Retailing, Tax, Uncategorized | Tagged , , , , , , , , , , , , , | 4 Comments

“Destination High Street – Restoring Vibrancy to Scotland’s Towns”

The invitation from the Architectural Heritage Society of Scotland (AHSS) and the Scottish Civic Trust was to present a keynote address to their conference on ‘Destination High Street’.  As both Professor of Retail Studies and Chair, Scotland’s Towns Partnership I … Continue reading

Posted in Architecture, BIDS, Buildings, Community, Community Development, Consumer Change, Consumer Lifestyle, Creative Places, Design, Development Trusts, Environmental Quality, Government, High Streets, Historic Shops, Internet shopping, Local Retailers, Online Retailing, Places, Public Realm, Rates, Retail Change, Scotland's Town and High Streets, Scotland's Towns Partnership, Small Towns, Social Inequality, Streets, Streetscapes, Tax, Town Centre Action Plan, Town Centre Living, Town Centre Review, Town Centres, Towns, Understanding Scottish Places, Urban | Tagged , , , , , , , , , , , , , , , | Leave a comment

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 , , , , , , , , , | 3 Comments