Category Archives: Tax

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 , , , , , , , , , | Leave a comment

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 , , , , , , , , , , , , , , , , | 2 Comments

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