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Author: Leigh Sparks
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20.06.17 Media Commentary updated, especially around our report on Retailing and Diet and Health
22.05.17 Latest Trading Places column (on Business Rates) for the Journal of Town & Country Planning available on Trading Places section of blog
09.02.2017 Annual maintenance tidying up of site and launching of 2017 sections of pages
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Category Archives: Tax
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 Festivals, Food, Food Culture, Lampeter, Ludlow, Rates, Retail, Royal Welsh Show, Specialist retailers
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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 Consumption, Diet and Health, Display, Food retailing, Food Standards Scotland, Healthcare Retail Standard, internet retailing, Merchandising, Pricing, Product, Promotion, Retailing, Scotland, Small shops, Sugar Tax, Supermarkets, Unit Pricing
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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 Business rates, Election, Government, High Streets, Local Government, Politicians, Rates, Retailers, Revaluation, Tax, Town Centres, Vacancies
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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 European Commission, Govenment, International retailing, Internationalisation, Large Store Levy, Large Stores, Legislation, Poland, public health levy, Regulation, Tax, Tesco
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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 Deposit Return Scheme, Living Wage, Pensions, Rates, Retail Crime, Retailers, Scotland, Scottish Grocers Federation, Small Retailers, Sugar Tax, Tax
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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
