Author: Leigh Sparks
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April 2020 -new journal article published (Journal Articles page) on Twenty-One Years of Going Shopping and Marketing History
January 2022 – removal of some redundant pages, reordering of some material, the addition of some new pages (under Commentaries), and some changes to some of the text throughout
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Tag Archives: Barclay Review
The Small Business Bonus Scheme
One of the recommendations of the 2017 Barclay Review of the Non-Domestic Rates System in Scotland was that an evaluation of the Small Business Bonus Scheme (SBBS) be undertaken. Five years on, it has finally arrived, all 232 pages of … Continue reading →
Posted in Barclay Review, Government, Internet, Large Store Levy, Legislation, Local Authorities, Non-domestic rates, Online Retailing, Out of Town, Public Policy, Rates, Scotland's Town and High Streets, Scottish Government, Small Business Bonus Scheme, Small Shops, Tax, Town Centres
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Tagged Barclay Review, Non-domestic rates, Online Taxation, Out of Town, Property, Property Tax, Retailers, Scottish Government, Small Business Bonus Scheme, Small Retailers, Town Centres
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Scottish Business Rates: a Local and/or National Issue?
A fair degree of concern was whipped up in the run-up to the New Year by the vote in the Scottish Parliament to give local councils the ability to set non-domestic, i.e. business rates. This is not yet confirmed as … Continue reading →
Posted in Barclay Review, Bids Scotland, Government, Internet shopping, Legislation, Local Authorities, Local Retailers, Localisation, MSPs, Online Retailing, Rates, Regulation, Retail Levy, Retail Policy, Scotland's Town and High Streets, Scottish Government, Scottish Retail Consortium, Scottish Retailing, Small Business Bonus Scheme, Small Shops, Tax, Towns, Uncategorized
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Tagged Barclay Review, Business rates, Local Democracy, Local Government, Local Retailers, Online deliveries, Online Taxation, Out of town impacts, Rates, Retailers, Retailers Costs, Scotland, Small Business Bonus Scheme, towns
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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
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Tagged Amazon, Barclay Review, Business rates, Government, internet retailing, Online retailing, Rates, Retail, retail failure, Taxation
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5 Comments
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
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Tagged Barclay Review, Business rates, Internet, Non-domestic rates, Rates, Retailing, Scotland, Shops, Town Centres
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2 Comments
Stirlingretail 