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Author: Leigh Sparks
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16.08.2018 New article added to the publications section
02.08.2018 Publications updated to include three new articles
12.07.2018 Our latest Trading Places column for Town & Country Planning is now available on the Trading Places section of this blog
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Tag Archives: Tax
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
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 European Commission, Govenment, International retailing, Internationalisation, Large Store Levy, Large Stores, Legislation, Poland, public health levy, Regulation, Tax, Tesco
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 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
A Levy, Some Rates and the Grimsey Report
I quite enjoy the flight to Singapore (which is where I was much of last week) as it gives me time to read and catch up on a few things; once I’ve landed things get more hectic with wall to … Continue reading
Posted in Banks, Bill Grimsey, Government, High Streets, Mary Portas, Property, Rates, Tax, Town Centres
Tagged Grimsey, High Streets, Portas, Rates, Retail, Tax, Town Centres
1 Comment
To consult or not; is that the question?
Almost a year ago I wrote here about a proposed consultation on plastic bags and argued that we should simply get on with it as the arguments have all been rehearsed before. So, today, what has been launched? Yes, consultation … Continue reading
Posted in Consumer Change, Government, Plastic Bags, Regulation, Retail Levy, Tax
Tagged Charging, Health Levy, Plastic bags, Scotland, Tax
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Books and Booksellers
A few weeks ago I presented at a Booksellers Association arranged event, The Independent Booksellers Forum on Creative Collaboration for Healthy High Streets. I had been invited to talk about what is going on in retailing , the Portas review … Continue reading
Posted in Books, Consumer Change, High Streets, Internet shopping, Tax
Tagged Amazon, Books, Booksellers, Second-Hand, Tax
3 Comments
