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The Ponzi scheme news for the month of November was as strong and steady as ever. Here is the summary of the stories that were reported this month. Please feel free to post comments about these or other Ponzi schemes that I may have missed. And please remember that I am just relaying what's in the news, not writing or verifying it.
Mark Akins was ordered to pay $340,000 restitution in connection with a Ponzi scheme that defrauded 82 investors of more than $1 million. Akins was accused of being the chief marketer of the fraud run by Frederick H. K. Baker, in which investors were told their money was being invested in foreign currency trading using a foolproof algorithm that paid 15% profits every month. Akins was sentenced to 27 months in prison earlier this year. Baker is serving a 41-month prison sentence and must pay $776,336 in restitution.
Philip Barry, previously convicted of operating a Ponzi scheme that defrauded investors of $27 million, saw his conviction affirmed on appeal. The Second Circuit concluded that any evidentiary error was harmless in the face of the evidence of the fraud, including a seized note on which Barry had written to himself, "I'm just a crook running a Ponzi scheme." United States v. Barry, 2012 U.S. App. LEXIS 23275 (2d Cir. Nov. 13, 2012).
Jack Brown, the owner of Brown's Tax Service, has been accused of running a Ponzi scheme. Brown's Tax Service was closed, and a sign was posted that read: "Due to health issues, Brown's Tax Service is closed as of November 6, 2012." However, Brown's Tax Service has been accused of running a scheme in which nearly a thousand investors lost more than $4 million.
James R. Cruise Jr. was charged in connection with a real estate Ponzi scheme that defrauded 25 investors of more than $1.2 million. An administrative complaint was filed seeking a cease and desist order against Cruise and his company, The Austin Group.
Brad Demuzio of Idaho was sentenced to prison after being charged by the CFTC with operating a $1.8 million commodity pool and foreign currency exchange Ponzi scheme through his company, Demuzio Capital Management. Demuzio defrauded at least 16 investors and falsely represented that their principal was safe and that they were earning profits.
Ramon Desage was ordered to stop gambling while awaiting trial in connection with charges that he ran a $75 million Ponzi scheme. DeSage is accused of running a Ponzi scheme using his company Cadeau Express, which described itself as a "unique company that caters to hotels and casinos who roll out the red carpet for selective guests and high-end gamblers."
Alex Dowlatshahi and Christopher Mills must disgorge more than $766,000 in ill-gotten gains from the Ponzi scheme run by David Allen, the co-founder of China Voice Holding. The specific findings were: "Court finds Dowlatshahi jointly and severally liable for disgorgement of ill-gotten gains with his entities: (1) Lucrative [Enterprises Corp.] to disgorge ill-gotten gains of $300,454, (2) [Strategic Capital] Synergetic [Solutions LLC] to disgorge ill-gotten gains of $24,091, and (3) relief defendants Darius Assets to disgorge ill-gotten gains of $305,989." The court also found that Mills should disgorge ill-gotten gains of $2,165 and found Mills jointly and severally liable for disgorgement of ill-gotten gains with his entities: (1) Sleeping Bear [LLC] to disgorge ill-gotten gains of $116,219 and (2) Silver Summit [Holdings LLC] to disgorge ill-gotten gains of $18,025."
Tim Durham, 50, who was convicted of charges relating to his Ponzi scheme run through Fair Finance Co., was sentenced to 50 years in prison. Durham had objected to a pre-sentencing report that recommended 225 years in prison and restitution of $209 million. Durham has asked for a five year prison term. Durham's co-defendants, Jim Cochran and Rick Snow, are also scheduled to be sentenced and face 145 years and 85 years, respectively. The defendants misappropriated funds from Fair Finance, leaving the company without the ability to repay about 5,000 investors who had purchased more than $200 million unsecured investment certificates. Durham and Cochran used investor funds to sustain their lavish lifestyles, which at one point included more than 40 classic and exotic cars worth over $7 million, a $3 million private jet, and a $6 million yacht in Miami.
Jedidhah "Jed" Duarosan, of Maui, Hawaii, was scheduled be sentenced in connection with charges relating to the operation of a Ponzi scheme in which she collected approximately $882,000 from six Maui families. Duarosan fired her attorney at her sentencing hearing and asked to be represented by David Miller, who Duarosan claimed to be a federal judge. The court ordered Duarosan, who was free after posting a bond, to be held in jail overnight pending a hearing to determine who represents Duarosan.
James F. Ellis, 69, of Florida was indicted in connection with an alleged $11 million Ponzi scheme that targeted members of the Wilton Manors gay community. Ellis is accused of being the front man for adviser George Elia, who is accused of defrauding investors through his company, International Consultants & Investment Group Limited Corp. Ellis allegedly pretended that Elia was a financial whiz capable of generating large returns for investors. Elia had promised investors quarterly returns of 40%. Ellis received monthly payments from Elia that often totaled $20,000 - $25,000 which were "kickbacks" given in exchange for Ellis's recruitment of new investors to Elia's scheme.
Robert E. Estupinian was sentenced to 66 months in prison in connection with the Ponzi scheme run through Vesta Strategies. Vesta represented that it was a safe and financially secure Section 1031 exchange company, that client deposits would be held by Vesta, and that client deposits would be returned at the time of redemption. Vesta collapsed in 2008 with $25 million owed to depositors. Estupinian, along with John D. Terzakis and Peter Ye, pleaded guilty to charges in connection with the scheme. Terzakis was previously sentenced to 84 months.
Donald R. French, Jr. of Florida is thought to be the youngest Ponzi schemer ever. He launched his $10 million scheme at the age of 21. French saw his arraignment postponed in connection with charges that he ran a Ponzi scheme through his company, D3 Capital Management, which promised investors returns of up to 50% per year with investments in foreign currencies, emeralds and a solar energy project in Italy. He used investor funds to buy a home in Rome and to travel to 30 countries. He was also a high roller in Las Vegas. French was detained in South Africa and brought back to Las Vegas for passing bad checks.
Joseph Greenblatt, 50, of New York was sentenced to 6 to 18 years and ordered to pay more than $23 million in restitution for stealing more than $31 million through his Ponzi scheme run through Maywood Capital, a real estate investment company.
Robert Hague-Rogers, 76, was sentenced to 10 years in federal prison and ordered to pay $9.34 in restitution in connection with a Ponzi scheme that he ran through HR Financial Services and HR Sales and Marketing. Rogers made unauthorized loans against employer-sponsored health plans to repay investors holding promissory notes with interest rates of up to 15%. He used the funds for personal expenses including leases of luxury vehicles, house payments and taxes, and private life insurance policies.
Lawrence H. Heim, 72, of Oregon, was sentenced to 51 months in prison and ordered to pay $4,057,003.87, in connection with the $4 million Ponzi scheme he ran through U.S. Gold & Silver Investments, Inc. Heim operated a website and hosted a radio program in which he advertised the sale of gold and silver coins and calculated the future value of gold. Many of Heim's approximately 48 victims were elderly individuals who had purchased coins with funds from their retirement savings.
Michael Jenkins and Harbor Light Asset Management were charged by the CFTC in connection with a Ponzi scheme in which they allegedly solicited at least $1.79 million from about 377 people. Jenkins allegedly used $748,827 of investors' funds to trade gold and oil futures, stock index futures, and E-mini futures in his personal accounts and to pay for charges at department and discount stores and gasoline stations, and for cellular phone bills and airline tickets. The CFTC complaint, filed on November 20, 2012, alleges that HLAM's investment agreement falsely represented to investors that their investment was solely for investing in E-mini futures and that investors' funds would be immediately wired to a specific trading account. However, according to the complaint, most of investors' funds were misappropriated by HLAM and Jenkins.
James F. Lagona was arrested in connection with obstruction of justice charges, among others, that he tried to use political influence to alter an upcoming sentence relating to a $5.8 million Ponzi scheme. Lagona was found guilty in connection with a scheme that defrauded 90 victims and that was run by Guy Gane and his company, Watermark Financial Services.
Robert Roland Langguth of Texas pleaded guilty to charges in connection with an alleged Ponzi-style scheme that he ran through Capital Finance, Paris Properties, and Paris RE Inc. in which he allegedly sold ownership shares in real estate bridge loans, even though he was not licensed to sell real estate or securities. The arrest warrant stated that Langguth stole between $7 million and $20 million from up to 250 victims.
Irwin Lipkin, 74, pleaded guilty to charges related to Bernard Madoff's Ponzi scheme. Lipkin was Madoff's first employee in 1964 and retired in 1998, and has said that he was not aware of the Ponzi scheme before he retired. Lipkin did plead guilty, however, to falsifying the books on Madoff's order in making accounting entries in financial records that he knew were inaccurate. Lipkin and his wife illegally remained on the Madoff payroll after his retirement in 1998 and received benefits although they did not work. Lipkin's son, Eric Lipkin, pleaded guilty in 2011 to charges that he reported people were Madoff employees so they could receive retirement benefits.
Gilbert Lopez, 70, and Mark Kuhrt, 40, two former accounting executives at Stanford Financial Group Co., were convicted on criminal charges related to their alleged assistance to R. Allen Stanford in concealing the Stanford Ponzi scheme from investors. Prosecutors told jurors that Lopez and Kuhrt meticulously tracked about $2 billion that Stanford "sucked out" of the bank to fund risky private ventures including Caribbean airlines, resort developments and international cricket tournaments. They further charged that the accountants didn't disclose these loans or additional funds that Stanford took to underwrite a lavish personal lifestyle of private jets, yachts and waterfront mansions. They face possible sentences of more than 20 years in prison.
Jeffery Lowrance, 51, a United States citizen based in Panama, who operated a New Zealand registered company, was sentenced to more than 14 years in prison and ordered to repay more than $17 million. Lowrance had defrauded 452 investors of $31 million in connection with his Ponzi scheme which he ran through Mentor Investing Group, Inc. and First Capital Savings & Loan, Ltd. Both businesses claimed to buy and sell foreign currencies and to engage in FOREX trading. Lowrance misrepresented to potential investors that they would be paid as much as 4 to 7% monthly interest.
Andrew Mackey, 62, of New York, was sentenced to 27 years in prison and ordered to pay $6,650,067 in restitution in connection with a Ponzi scheme that defrauded more than 160 investors who invested almost $12.3 million in his company, ASM Financial Funding Corp. Mackey falsely promised investors monthly returns of 10-20% from allegedly lucrative offshore deals. One of his investment programs was known as the Wealth Enhancement Club. Mackey also used more than 30 salespeople as intermediaries, paying them $1.1 million in commissions for recruiting new investors. Mackey's common-law wife, Inger Jensen, 54, was also convicted and received a 14 year sentence.
Syed Qaisar Madad, 65, was charged in connection with a $50 million Ponzi scheme. Madad was the CEO and co-owner of Technology for Telecommunication and Multimedia, Inc. ("TTM"). TTM, which first claimed to be in the business of securing large orders for the supply of equipment to a video-conferencing company, later transitioned to investments and trading. Madad stated that his investment strategy centered around both beginning and ending the trading day with 100% cash. He claimed to achieve extraordinary returns that regularly exceeded 30% and some years approached 65% despite never investing more than 10% to 15% of his cash in the market at any given point. Madad used millions of investor funds to pay his own personal expenses and the expenses of his wife's business.
Billy W. McClintock, 70, and Dianne Alexander aka Linda Dianne Alexander, 70, were charged with running a $15 million Ponzi scheme that defrauded at least 220 investors. The fraud was allegedly a "prime bank" scheme that promised annual returns of 38% that was to be generated by a secret, highly exclusive organization in Europe known as "The Trust." McClintock and Alexander told investors that the Trust was created after World War II by a group of extremely wealthy families, that the Trust owned European banks, and that it had the power to create money through fractional banking and the sale of bank debentures. They also represented that access to the Trust was open only to close friends and family members of current investors, and was subject to strict secrecy rules. The Trust does not exist.
Paul R. Melbye, 47, of Texas, pleaded guilty to charges related to the Ponzi scheme of Provident Royalties LLC that Melbye ran with Joseph Blimline. It is alleged that Melbye took money from more than 7,700 investors promising 18% annual returns. Melbye, acting on behalf of Provident Royalties made omissions to investors such as that Blimline had received millions of dollars in unsecured loans; that Blimline had been previously charged with securities fraud violations by the state of Michigan; and that funds from investors in later oil and gas projects were used to pay individuals who invested in earlier oil and gas projects.
Brian Keith Miller, 47, was sentenced to 6 years and 8 months in prison for running a Ponzi scheme which defrauded 32 victims of nearly $1 million. Miller led some investors to believe he worked at the investment firm Anderson and Strudwick after he had been fired. Miller used some of the proceeds to pay about $2,000 per month on a $380,000 mortgage and other proceeds were used to repay personal loans, buy vehicles and furniture, pay for travel and leisure activities, and make home improvements.
Aaron Olson was sued by his uncle, Eric Olson, in connection with a Ponzi scheme run by Aaron Olson through his investment company, KMO Associates. Aaron and Eric had previously been sued by Park Construction, which alleged that Eric was engaged in a partnership with Aaron. Eric denied the charges and had filed a complaint against Aaron alleging that Eric was a defrauded investor and was not part of the fraudulent scheme. Eric has sought to consolidate his case with the Park Construction lawsuit.
Anand Sekaran, president and director of Wasson Capital Ltd., pleaded guilty to running a $2.3 million Ponzi scheme that defrauded more than 10 investors. As part of his plea agreement, Sekaran agreed to pay $2.3 million in restitution and forfeit for the proceeds obtained as a result of the offense.
Feisal Sharif of Connecticut was charged by the CFTC of operating a $5.4 million Ponzi scheme that defrauded at least 50 people. The investors invested in a commodity pool named First Financial, LLC, and they were promised guaranteed monthly and yearly returns of 1 to 15%. To falsely assure pool participants that their funds were safe in the pool's trading accounts, Sharif allegedly fabricated trading account statements from First Financial and from futures commission merchants.
Jason Snelling, 48, was sentenced to a total of 40 years in prison by a court in Franklin County, Indiana for running a $9 million Ponzi scheme. Snelling ran a bogus day trading business through CityFund Advisory and Dunill Investments by creating fictitious trading statements and failing to do anything more than deposit investor funds and then spend them to pay earlier investors and to pay personal expenses. Snelling had previously been sentenced by other courts in Ohio on other charges related to the scheme and is currently serving time in Ohio as a result of a plea deal he signed with the United States Attorney for the Southern District of Ohio. Snelling's partner, Jerry Smith, is currently awaiting two state court trials on related charges.
Robert Telthorst, 52, of Topeka, pleaded guilty to charges in connection with a Ponzi scheme in which he stole more than $460,000 from client trust funds. Telthorst admitted to taking money from the account for himself and then covering up the theft by taking money from other clients' trust accounts.
Kaveh Vehedi, 51, of California, has agreed to plead guilty to charges in connection with a Ponzi scheme he ran through KGV Investments in which he sold himself as a successful international broker, claiming connections to projects in Dubai, China, and San Diego. The scheme promised 50% returns within nine months to some investors, and he defrauded 31 people to invest over $12 million. Vehedi allegedly used the proceeds to pay for luxury vehicles, private school tuition and his own properties.
Joseph Weigel, 77, a lawyer from Milwaukee, was the subject of a proceeding in the Wisconsin Supreme Court over his license. It was alleged that Weigel ran hundreds of millions of dollars through his firm's trust accounts like a Ponzi scheme, using money from new cases to pay off older clients.
Ron Wilson, 65, of South Carolina was sentenced to nearly 20 years and ordered to pay $57,401,009 in restitution in connection with his $59 million Ponzi scheme that he ran through his company, Atlantic Bullion & Coin Inc. Wilson collected about $90 million from 798 investors in 25 different states by promising them profits from the purchase and appreciation of silver which Wilson was to purchase and hold at a Delaware depository. The losses were about $57.4 million. Wallace Lindsey Howell has also been charged in connection with the scheme. In addition, Joey Preston and Tracy Neily have also been accused of fraud in connection with the scheme and the South Carolina Securities Division is seeking a permanent bar on selling of securities of these two individuals. Preston and Neily acted as securities agents, although they were not registered and did not tell clients that neither they nor the investment was registered.
A new report by Kroll Investigative Firm reveals that Kabul Bank, the largest financial institution in Afghanistan, has turned out to be a Ponzi scheme. According the audit, Kabul Bank was an institution linked to President Hamid Karzai's government and was siphoning money from the funds deposited at the bank. The audit found that $861 million, which is around five percent of the total economic output of the nation, had been spread around to 19 different people and companies. In total, hundreds of millions of dollars is said to have been sneaked out of Afghanistan, with some of it even in airplane food trays.
The Australian Securities and Investments Commission (ASIC) began seeking large fines and disqualification orders against the operators of a massive Ponzi scheme that was run through the Integrity Plus Unit Trust and the Super Save Superannuation Trust. The scheme involved about 700 Australians who lost more than NZ$60 million. The scheme was run through other countries as well, such as the US, Hong Kong, Vanuatu, the Bahamas, Anguilla, Turks and the Caicos Islands, though it was principally operated by David Hobbs of New Zealand. Investors were lured into subscribing to so-called investment education packages and setting up personal offshore companies. Hobbs made false representations such as that the offshore investments were legal, that there was no risk of losing money because it was "capital guaranteed" or "principal protected," and that the returns would be "around 4% per month."
Milowe Brost was freed from custody after a judge lowered his bail from $1 million to $2,000. Brost faces charges in connection with an alleged Ponzi scheme that defrauded investors of at least $100 million.
Ross Bayne and Lloyd Culham were found guilty of illegally trading securities in a civil suit and were ordered to pay more than $500,000. Bayne ran Arcadia Investments and, with Culham, persuaded investors to invest in a scheme that involved a fake bank and a Danish lawyer, Eli Heckscher. Bayne was involved with a fraudulent investment company, Morgan European Holdings, which was not registered to trade in securities. Bayne and Culham told investors that MEH had a special link to a global bank called the World Trade Bank, though no such bank exists.
Eleven conmen were indicted at Regional Court in Duesseldorf for running a Ponzi scheme using Business Capital Investors, a company located in New York and Panama. The fraudsters sold shares in BCI to more than 1,700 customers promising an annual return of 15.5%. The annual payments were made with the money of the investors joining later. The Ponzi scheme was discovered one year ago when 120 policemen made a raid on the conmen and seized, among other things, a yard on the Dutch Antilles which was acquired with the money of the victims. The total damage is believed to BCI as high as EUR 60 million.
Stuttgart Regional Court has sentenced a 79 year old investment adviser to two years imprisonment. The investment adviser persuaded long time customers of his investment advisory firm to invest with a US company promising a yield of 15%. What makes the case so remarkable is the fact that the investment adviser had consulted two well-known law firms to receive advice if the investments introduced to him by the US company was safe. Both law firms denied and advised not to invest any money into the US company. However, the investment adviser persuaded eight long standing customers to investments in the amount of EUR 1.5 million. He himself invested EUR 145,000. None of the investors - including the investment advisor – received any return.
The Public Prosecution Mannheim has indicted Ulrich "Richie" Engler, who was extradited from the U.S. to Germany earlier this year for running a massive Ponzi scheme. According to the indictment, Engler is accused of having swindled 1,295 investors from Germany, Austria and Switzerland of EUR 29,000,000.00. Engler offered an investment into US based companies and promised interest up to 6% per year. According to the indictment, Engler never intended to make any payments to the investors, but intended to spend their money for his own lavish lifestyle and to sustain the fraud scheme. It is unclear yet as to when Mannheim District Court will schedule the trial.
Abhay Gandhi was arrested in connection with a Ponzi scheme that he ran through AISE Capital Management. Gandhi was wanted in four cases of cheating and breach of trust, and he is accused of investing investor dollars overseas to avoid paying back investors. Gandhi had promised investors 10% returns every month. Gandhi has been charged under section 409 of the IPC, which carries with it the possibility for life imprisonment. Gandhi has identified Janaksinh Parmar as having a role in sheltering Gandhi and accepting a large fee for providing Gandhi safe passage out of the country.
The Securities and Exchange Board of India (Sebi) served show-cause notices to Beetal Livestock & Farm (P) Ltd, a company that had claimed to have large goat-rearing farms in northern parts of the country and had solicited investments from the public with a promise of 2% monthly returns, and doubling of money in three to four years. The business model involved having investors pay a few thousand rupees to become owner of a goat, to be reared by Beetal. Investors were told that as each goat gives birth to four kids a year, the new goats would be sold to other investors — giving up to four-fold appreciation in the first year itself. Beetal told investors that the investments could give manifold returns in subsequent years, with each of the four new goats giving birth to 3-4 kids the following years.
Mohmamd Shoeb Diwan was arrested in connection with a Ponzi scheme run through Aliya Enterprises, of which he was the director. Qutubuddin Saiyed, the owner of Ailya, was previously arrested in connection with the case. The scheme promised investors double returns on their investments.
A 43 year old man from Bnei Brak was convicted in a Tel Aviv court in connection with a Ponzi scheme that stole more than 5 million shekels from investors. The man used the money to purchase an apartment building for himself and to buy other personal things.
New Zealand
The receivers of Ross Asset Management, a Wellington fund manager, released a report stating that they have identified $10.2 million of the $449.6 million that was believed to managed by Ross for 900 investors. The Financial Markets Authority had obtained a freezing order on the assets of the company's director, David Ross, 62, and associated entities. The receivers, PricewaterhouseCoopers, have noted characteristics of a Ponzi scheme in that investors' money was coming into accounts and those funds were being used to pay other investors.
President Benigno S. C. Aquino has ordered a fast-tracked investigation of a scheme run by Manuel Amalilio through the Malaysian-owned Amman Future Trading. It is believed that 15,000 investors were involved in the scheme that involved 12 billion peso ($290 million). Aman Futures supposedly promised profits of 20 to 30% in eight days and 50-86% in 18 to 20 days for investments made allegedly on the company's non-existent palm oil, mining and futures businesses. It is reported that charges are being prepared against company chief executive officer Manuel Amalilio, Mohammad Suffian Saaid, and an associate, who are now in hiding. Anwar Alvin Zainal, an insurance agent believed to be an incorporator of the Aman Futures Group Phils. that operated the scheme, was kidnapped and murdered this week in Zamboanga del Sur. Pagadian City Mayor Samuel Co and his wife were also officially designated as accused in the scam.
South Africa
Giel Mans, accused of masterminding a $5 million Ponzi scheme and of faking his own kidnapping and trying to bribe a prosecutor, now claims he has a secret stash of diamonds located in a safe deposit box in London that are worth $10 million and will compensate his victims. Mans argued that he would only reveal the secret if he is released from jail on bail. The court declined to release him on bail after prosecutors expressed concern that Mans would likely flee if released. Mans, known as a diamond dealer, solicited investors for his diamond business, promising lucrative returns from his purchase of the best diamonds and the resale of those diamonds at a huge profit abroad. Rather than purchase expensive diamonds, Mans merely falsified receipts from various diamond suppliers.
United Kingdom
Nicholas 'Beano' Levene, 48, was sentenced to 13 years in connection with a Ponzi scheme that involved between £32 million and £200 million. Levene had offered shares in blue-chip companies, including HSBC, the Royal Bank of Scotland, Imperial Energy and Rio Tinto. He claimed he had access to shares unavailable to ordinary investors, which he would trade at a supposedly huge profit. In fact, he just invested and lost the investors' money in the stock market. Levene also spent more than £18 million funding his lavish lifestyle, including £588,000 for his son's bar mitzvah.
David Bowerman, 35, was sentenced to 8 years in prison in connection with his Ponzi scheme that defrauded more than 250 investors, including terminally ill cancer patients, out of up to £7.5 million. Bowerman sold fake bonds and offered loans under the pretense that his experience as an FSA-approved financial advisor would help boost their credit rating. He spent investors' funds on three Caribbean cruises and flashy cars including a £38k Audi sports car, a BMW and an Aston Martin, and he is reported being seen lighting cigarettes with a £50 note. Bowerman then set up an online bookmaker called Shearer Hare and encouraged friends and family to invest heavily in it - using the funds to give the impression of a profit-making business. The business generated £4.85m but £3.8m soon disappeared through online betting by Bowerman with an unknown amount blown on his increasingly lavish lifestyle.
In connection with the Ponzi scheme of John Farahi, which targeted the Persian community in Beverly Hills California, David Tamman, 45, a former Nixon Peabody securities partner, was found guilty on charges of conspiracy, obstruction of justice, alteration of records, and accessory to mail fraud and securities violations. Farahi, through his company New Point Financial Services Inc., recruited investors through a daily Farsi-language radio show, promising that their money would be used to buy low-risk corporate bonds backed by the federal bank bailout initiative known as the Troubled Asset Relief Program. Investors lost at least $7 million.
Fairfield Greenwich Group, one of Madoff's feeder funds, along with other related entities, settled their part of a class action suit for as much as $80.3 million. The settlement will be funded by founder Walter Noel and other individuals associated with the firm. The settlement, which needs a judge's approval before taking effect, provides $50.3 million to the class, which will get an additional $30 million if that money isn't used to resolve other legal claims. A provision in the agreement allows Fairfield Greenwich to cancel the settlement if too many investors opt out of the deal to pursue individual claims. The investors are continuing to pursue claims in the case against Citco Group Ltd. and PricewaterhouseCoopers LLP.
Fortress Credit purchased more than $2 billion of claims from Rye Select Broad Market Fund in the Madoff case. Rye settled a lawsuit brought by the Madoff trustee and assigned unspecified additional amounts of each of the two claims to Fortress that it was granted under the settlement.
A Bank of New York Mellon Corp. unit, Ivy Asset Management, agreed to pay $210 million to the state of New York to resolve a number of lawsuits claiming that the bank concealed doubts about Madoff's business. An additional $9 million will be contributed by other individual defendants in the cases. Ivy had been paid more than $40 million to give advice and conduct due diligence for clients invested in Madoff investments, and those clients lost more than $236 million in the Madoff scheme. The New York Attorney General announced that the settlement funds will be returned to investors. The Madoff trustee, Irving Picard, also reached a settlement with Ivy for $24 million.
Appellate arguments were heard in the cases filed by Irving Picard, the Madoff trustee, against various financial institutions, including HSBC Holdings PLC, JP Morgan Chase & Co, UBS AG, and Uni-Credit SpA. Picard's lawsuits against the banks were dismissed by the district court on standing and in pari delicto grounds. Picard argues that he is not an ordinary bankruptcy trustee and has additional rights and powers under the Securities Investor Protection Act. The banks answered pointing to language in SIPA which they argue gives Picard the same rights and powers as an ordinary bankruptcy trustee and thus is barred from suing.
In litigation pending in connection with the Meridian Mortgage Ponzi scheme, new evidence was presented to the court in the case of the liquidating trustee against Moss Adams, the accounting firm for Meridian Mortgage. The trustee told the court that Moss Adams had withheld "smoking-gun emails" which demonstrated that Moss Adams knew that one of its employees had a romantic relationship with Meridian founder Frederick Darren Berg. The lawyer for the trustee stated that "The auditor cannot be, if you will, in bed figuratively or literally with the client," as such a relationship "would absolutely violate the most basic premise of auditing." The employee, Dan Matthias, said his relationship with Berg lasted about 6 months and says that it is far-fetched to suggest that he could have influenced the audit work of more senior people in a different part of the firm.
The receiver of the Arthur Nadel Ponzi scheme obtained approval to distribute another $22 million to about 340 defrauded investors. This distribution, combined with an earlier distribution of $26 million, will bring the total distributed to investors to almost 37%. Most of the latest money comes from a settlement paid to the receiver by the law firm Holland & Knight, which agreed to pay $25 million to settle a lawsuit accusing it of failing to report illegal activities at the Scoop Management hedge funds operated by Nadel.
The trustee of the bankruptcy case of Thomas Petters lost his claims to recover allegedly fraudulent transfers in the amount of $2 million paid to College of St. Benedict. A federal judge has dismissed the Trustee's fraudulent transfer claims against the College of St. Benedict, allowing the organization to keep $2 million that was donated by Petters from Ponzi scheme proceeds. Petters, through the Thomas J. Petters Family Foundation, had paid $2 million to get his parents' names on the school's auditorium.
The Petters trustee filed a lawsuit against BMO Harris Bank for aiding and abetting the Petters fraud by ignoring Petters' huge deposits. It is alleged that M&I Bank, now owned by BMO Harris, was complicit in the Ponzi scheme and ignored multiple red flags to protect its lucrative banking relationship, where more than $35 billion flowed through the account. The trustee alleged that none of the $35 billion in deposits were from retail stores, which were supposedly a source of income for the Petters' operation, and nearly $70 million was transferred to personal accounts controlled by Petters.
The fraudulent claims of trustee of the bankruptcy of Scott Rothstein's law firm, Rothstein, Rosenfeldt Adler against the Dan Marino Foundation for $259,000 were dismissed. The court found that Marino had provided value in exchange for the funds.
Jonathan Hullick, former chief operating officer and executive vice-president of Gibraltar Private Bank and Trust Co., has sued Gibraltar and Boston Private Financial Holdings for wrongful termination in 2008 in relation to the Ponzi scheme of Scott Rothstein. Hullick claims that while working for Gibraltar he spotted suspicious activity in the bank accounts of Rothstein and Rothstein's law firm, and reported it to Steven D. Hayworth and other Gibraltar executives, who assured him the accounts were "taken care of." Hullick further alleges that he was asked to "relax regulatory requirements" and when he refused, the bank fired him. The complaint further alleges that Rothstein admitted this year that he had asked Hayworth to fire Hullick, and that Hayworth promised he "would take care of it."
A new group of 35 investors sued TD Bank and Scott Rothstein seeking $72 million in damages, alleging that the bank was "Rothstein's key conspirator in the Ponzi scheme." It is alleged that the bank legitimized the illegal enterprise, disregarded red flags that should have exposed the fraud, lied to investors and covered up incriminating documents.
The trustee in the Rothstein bankruptcy case has hired GrayRobinson to help track down missing jewelry. GrayRobinson had represented JR Dunn Jewelers, who had been sued by the trustee. That lawsuit settled, and GrayRobinson will now help the trustee tracking the most valuable diamond connected to the Rothstein fraud, which is an 8.91-carat unmounted gem worth almost $700,000.
The receiver of Stanford Financial, along with several investors, filed a lawsuit for $1.8 billion against the law firms, Greenberg Traurig and Hunton & Williams, for their role in designing the "architecture" of the Ponzi scheme and "essentially hijacking the sovereign island nation of Antigua through the use of political corruption, loans made with funds stolen from Stanford's investors, and even writing the laws that governed Stanford International Bank's operations." Attorney Carlos Loumiet worked at both law firms, but was not named as a defendant in the lawsuit. Yolanda Suarez, a protégé of Loumiet, was named in the suit. The claims alleged in the complaint are negligence, aiding and abetting breaches of fiduciary duty, breach of fiduciary duty, fraudulent transfer, unjust enrichment, negligent retention and negligent supervision.
In connection with the Ron Wilson Ponzi scheme, the South Carolina Attorney General's office filed a complaint requesting that Joey Preston be ordered to return approximately $1 million that Preston allegedly made as commissions in connection with Wilson's silver-buying Ponzi scheme. It is alleged that Preston violated the South Carolina Uniform Securities Act by bringing in investors without being properly registered and without doing proper due diligence on the investment he was recommending. The state's complaint claims Preston held "silver parties" at his home for Wilson, where guests received a seminar on silver investment.
The receiver in the ZeekRewards case posted a letter on his website updating investors and expressing his intention to pursue fraudulent transfer claims against those who had profited from the Ponzi scheme. The receiver estimates that there are about 800,000 victims and total losses of $500 million to $600 million. The receiver has recovered about $300 million so far.
Paul Burk, 65, the owner of ZeekRewards.com's parent company, Rex Venture Group, LLC, has denied that he operated a Ponzi scheme in response to a class-action lawsuit filed against him and his companies. Burks has said that said that plaintiffs "knowingly and voluntarily purchased bids" to participate in ZeekRewards.com.
Kelsey Grammer was dismissed from a lawsuit in which he had been named and accused of receiving dirty money from a Ponzi scheme affiliated with the website Staropoly.com. TV actress Lydia Cornell had sued Grammer, claiming that the website, which was billed as a new social network, was nothing more than a Ponzi scheme that caused her to lose money.
The quest for turnover of records from the FBI continues in the Ponzi scheme case of Blue Mountain Consumer Discount Co. Investors chose not to serve a subpoena for about 20 boxes of documents seized by the FBI, even though those records are thought to be needed in connection with lawsuits filed against Francis Cinelli and the CEO of the company, Walter "Buddy" Lambert. The court overseeing the matter had suggested that the victims serve a subpoena to force the FBI to release the documents. The attorneys for the victims stated at a hearing that they have not, and do not intend to, file a subpoena out of concern that it will interfere with the FBI's criminal investigation.
The government announced that it will return $9,000,000 in forfeited funds to the victims of the Ponzi scheme that was run by the late Ashvin Zaveri of New York. More than 120 victims may be eligible to receive a share of the forfeited funds. Zaveri was indicted in 2009 on charges related to his scheme that defrauded investors of approximately $35,000,000 in connection with "oil and natural gas exploration partnerships" available through his company Zaveri Oil & Gas Ltd.


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subset: commoncrawl


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Last Chance for Energy Efficient Capital Allowances?
From April 2020 the Enhanced Capital Allowances (ECAs) available on energy and water efficient assets will be withdrawn. Currently, 100% first-year allowances are available on these assets, and where the allowances create a loss, this can be converted into a payable tax credit from HMRC.
CGT Relief on Homes Slashed
The 2020 Finance Act is set to reduce the scope of the valuable Private Residence Relief (PRR), which prevents Capital Gains Tax (CGT) being charged when you sell your home. From 6 April 2020, the CGT payable on the sale of a residence may increase by up to £11,200 due to a restriction to PPR 'Letting Relief'.
Changes to Conditions for Entrepreneurs' Relief
Entrepreneurs' Relief has been the subject of recent changes including an extension to the length of the required qualification period and the introduction of a measure or protection for taxpayers who find that their shareholding has been diluted below the Entrepreneurs' Relief threshold.
IR35 Changes Loom for the Private Sector
On 6 April 2017, changes to the way that the taxation of workers' services provided through intermediaries was implemented has had a huge impact for workers in the Public Sector. The Government now intends to roll out similar changes for the Private Sector, with effect from 6 April 2020.
Year-end personal tax planning tips 2018/19
The last day of the 2018-19 UK tax year (5 April 2019) is looming large and for those who seek to be tax efficient, it is time to examine ways of potentially mitigating 2018-19 personal tax liabilities via year-end planning reviews.
Non-Resident CGT – April 2019 Changes
From 6 April 2019 the scope of UK CGT on non-residents is being extended to include all UK real estate property as well as to assets deriving at least 75% of their value from UK land.
Changes to Entrepreneurs Relief
Changes to Entrepreneurs Relief potentially threatened the availability of capital gains tax relief for owners of companies with alphabet share classes.
Budget 2018 Summary
On 29 October 2018, the Chancellor set out his budget to Parliament, stating that austerity is "finally coming to an end" as the economic outlook improves, and appearing to spread some of the potential benefits around. The budget offered little in the way of significant overhaul, largely focussing on adjustments to existing reliefs, but what were the actual changes to the UK tax environment?
Top 10 Expat Tax Tips for Individuals Moving to the UK
The UK tax rules for non-domiciled individuals were thrown into confusion by the proposed reforms to apply from 6 April 2017 not being included in the Finance Act 2017, however, the Government has now confirmed that the Finance Bill due to be published in September 2017 will include the proposed reforms and that they will appl
Companies House and HMRC Scam Alert
Property Partnership Incorporation and SDLT
The government is clearly focused on directing private investment away from property and into areas that are more likely to stimulate economic growth, leading to a series of policies targeted against buy-to-let property owners.
Overseas Pension Changes 6 April 2017
HMRC have announced that the tax legislation regarding the UK tax treatment of the overseas pension scheme is changing from 6 April 2017.
Changes to the Taxation of QNUPS
HMRC is making changes to the taxation of Qualifying Non UK Pension Schemes (QNUPS) but, if structured correctly to provide for your future and that of your family, a QNUPS remains an attractive retirement planning opportunity.
EMI Scheme Renewed
On 15 May 2018, the EU reinstated State Aid Approval for the Enterprise Management Incentive (EMI) Scheme, which had lapsed on 6 April 2018. This means that EMI options granted to employees will once again receive a beneficial tax treatment.
UK Self Assessment Tax Return Filing and Penalties 2017/18
The end of the UK tax year for 2017/18 was 5 April 2018 and taxpayers need to consider completing and filing their Tax Returns for this year.
Tax Returns usually need to be filed with HM Revenue and Customs (HMRC) by 31 January following the end of the tax year if you file online (or by 31 October following the end of the tax year if you file a hard copy paper Tax Return).
New Offshore Bank Accounts for Expat Employees
Non-domiciled individuals that have come to work in the UK need to open offshore bank accounts outside the UK to take advantage of rules which exclude earnings from non-UK duties from being taxable in the UK. This relief is known as Overseas Workday Relief – or OWR - and in broad terms applies for up to three years providing employment earnings are paid outside the UK – offshore – and not remitted/brought to the UK.
Finance Act 2018 Enacted
On the 15th March 2018, the Finance Act 2018 received Royal Assent, bringing the third Finance Act of the 2017/18 period into force. We discuss the main items brought into force from the 6th April 2018.
EMI Scheme On Hold?
The Enterprise Management Incentive (EMI) Scheme is a popular scheme for smaller companies to provide their key employees with tax-advantaged share options, but delays in obtaining renewal of EU State Aid approval for the EMI scheme means that the benefits will be switched off for an unknown period.
2018 Spring Statement Update
As had been expected, the 2018 Spring Statement update did not include any major tax policy announcements; rather it provided a number of consultations that suggest potential legislative changes in the future. Read more about the areas set for exploration here.
Overseas Tax Disclosure Deadline Approaching
Taxpayers you should be aware of the overseas tax disclosure deadline approaching. Taxpayers who know or suspect that they have unpaid income tax, capital gains tax and inheritance tax relating to overseas assets, income or activities need to act before the deadline of 30 September 2018 to avoid incurring much higher penalties for non-compliance.
Tax Relief For Residential Mortgages
HMRC have introduced a restriction to the amount of mortgage interest relief that is available for property businesses. Even so, if you have a property letting business you may find that restructuring your borrowing between properties could still have substantial tax benefits.
Trust Registration Penalty Deadline Looms 2018
Deadlines for registration for the 2016/17 tax year have already passed, but the trust registration penalty deadline is now looming, on the 5th March 2018.
Disguised Remuneration Update – Loan Charge Enacted
Continuing HMRC's long-running campaign against abusive tax avoidance, Finance (No. 2) Act 2017, which was enacted on 16 November 2017, contains legislation to create a one-off tax charge on loans from disguised remuneration (DR) schemes if those loans are not repaid by 5 April 2019.
Inheritance Tax Relief When Downsizing Your Home
From 6 April 2017, taxpayers have been entitled to an additional nil-rate inheritance tax (IHT) band, which applies to residences that are 'closely inherited' on the death of the donor.
Autumn Budget 2017
On 22 November 2017, Philip Hammond gave his first Autumn Budget as Chancellor. The main tax announcements are set out in Autumn Budget 2017.
HMRC Guidance Wrong on Directors Tax Returns
A Tax Tribunal has now agreed that HMRC's view, and their published guidance on tax returns, is incorrect under the law.
Election Result Increases Tax Uncertainty
Following the election result 2017, many are still left in limbo regarding their current UK tax position, at least until the next Finance Bill is published.
Finance Bill 2017 Update
Several widely trumpeted tax measures that were going to be introduced by the Government have belatedly been withdrawn from the draft Finance Bill 2017.
Offshore Bank Account Reviews
It is time for non-domiciled "Expat" individuals to consider their offshore banking arrangements if they wish to continue claiming Overseas Workday Relief on an efficient basis.
National Insurance for the Self Employed
Plans to increase the main rate of National Insurance for self-employed individuals have been cancelled in a quick U-turn from the Chancellor.
Budget 2017
On 8 March 2017, Philip Hammond gave his first Spring Budget as Chancellor. The main tax announcements out in this summary.
Deemed UK Domicile Reforms 2017
The Domicile Reforms means that those deemed UK domiciled from 6 April 2017 will pay UK tax on worldwide income/gains & not on the "remittance basis".
Autumn Statement 2016
The Autumn Statement 2016 has significant implications for your finances and tax. So what does it mean for you? Read Tax Innovations Summary.
HMRC Telephone Scam Warning
HMRC are reporting that they are aware of a telephone scam where telephone calls have been received claiming to be from HMRC.
Brexit Tax Implications
On 23 June 2016 the majority of voters in the Referendum opted for the UK to leave the EU. Read what Brexit Tax Implications there may be for the future.
Changes Affecting all UK Limited Companies from 30 June 2016
From 30 June 2016, UK Limited Companies are required to submit a 'Confirmation Statement' and 'Persons with Significant Control' on the PSC Register.
Non-Domiciled Rebasing for Capital Tax Gains: April 2017
The Non-Domiciled Capital Gains Tax Rebasing of the CGT cost leads to the possibility that only capital gains arising from foreign capital assets.
Capital Gains Tax Saving Opportunity
George Osborne's recent deliverance of the 2016 Budget speech announced that the current higher rate of Capital Gains Tax (CGT) in April will see a reduction from 28% to 20%. The basic rate too will reduce from 18% to 10%. This will affect you if you are looking to sell assets which will realise a capital gain.
2016 Budget Summary
George Osborne gave his 2016 Budget speech to the House of Commons and Tax Innovations have created a clear, easy to digest summary of the documentation and what it will entail for tax in 2016.
Expats: Offshore Bank Account Reviews
Many non-domiciled individuals that have come to work in the UK open offshore bank accounts outside the UK to take advantage of rules which exclude earnings from non-UK duties from being taxable in the UK (known as Overseas Workday Relief – OWR) .
Year End Tax Planning for Non-Doms and Expats
There are always as number of factors for "expats" to consider whether this relates to non-domiciled individuals ("non-doms") living/working in the UK or Brits leaving the UK and seeking to establish non-residence status.
Non-Domiciled Status and UK Tax Planning
A consultation has been launched by the Government regarding the stricter regime to be introduced for "non-doms" from April 2017.
US Limited Liability Companies (LLCs) – Swift Case
Following the UK Supreme Court's decision in Anson v HMRC (the Swift case), HM Revenue & Customs (HMRC) has now published its view of the decision.
2014/15 UK Tax Return filing deadline and penalties
The 2014/15 UK tax year ended on 5 April 2015 and taxpayers need to consider completing and filing their Tax Returns for this year.
UK pension planning for the 2015/16 tax year
Pension contributions to a UK registered plan remain a highly tax-advantaged strategy with personal tax relief due at up to 60% depending on your income level, and tax-free growth within the pension fund once contributions have been made.
HMRC Free to Access Taxpayer Bank Accounts
Despite a massive outcry last year against suggestions that HMRC should gain powers to collect tax debts directly from taxpayers' bank accounts under the Direct Recovery of Debts (DRD) rules, it has recently been announced that HMRC intends to push forward regardless.
Greek Debt Crisis -Time to Pay Extended
The Chancellor has announced measures to support British businesses that are suffering due to the debt crisis in Greece.
UK Budget – UK tax treatment of "non-doms"
In his Budget on 8 July, the Chancellor announced major changes to the way non-domiciled individuals ("non-doms") will be taxed in the UK from April 2017.
Summer Budget 2015 – Key Points
With his summer Budget speech of 8 July 2015, Chancellor George Osborne has introduced significant changes to the UK tax system and set out the Conservatives plans to balance the budget by 2020.
Budget Newsflash – Changes to Non-Domiciled Rules
In his 2015 Summer Budget, the Chancellor has announced changes to the rules that determine an individual's domicile status.
Income Tax Payable on UK Property Income
Tax Avoidance Schemes: Too Good To Be True?
The General Anti-Abuse Rules
Election Pension Tax Planning
Tax on separation and divorce
UK Self Assessment Tax Return filing and penalties 2014/15
UK Property Sales: Capital Gains Tax for Non-Residents
Death of the UK Tax Return for Expats?
EFRBS Settlement Opportunity Deadline Looms
2015 Budget Summary
Top year end UK personal tax planning tips 2014/15
Changes to the Taxation of Share Awards for Expats
SDLT Changes – Are They Enough?
2014 Autumn Statement
Annual Tax on Enveloped Dwellings Returns
Employers: Do you know your staging date for automatic enrolment?
Phasing of HMRC Penalties
HMRC Task Force Targets South West Property Owners
HMRC to Force Accelerated Payment of Inheritance Tax
There has been recent press coverage of HMRC powers being used to force the accelerated payment of inheritance tax (IHT)
Remittance Basis UK Tax Return Filing for "Non-Doms"
Tax Avoidance Schemes Facing Demands for Accelerated Payment of Disputed Tax
Inheritance Tax on Trusts to Increase
Deadline Looms for Green Energy Tax Breaks
New Pooling Requirements Limit Capital Allowances Claims
New Criminal Offence for Offshore Tax Evasion
Residential Properties Owned by Companies
HMRC has been attempting to discourage the ownership of residential properties through limited companies and have centred around three tax charges.
Charging Capital Gains Tax on Non-UK Residents & UK Property
Impact of Budget for Expats
As the dust settles on the 2014 Budget delivered by the Chancellor last week here is a round up of some of the provisions for "expats" such as non residents and non domiciled individuals.
Spring Budget 2014
The Chancellor made his Budget Statement on 19 March 2014 and announced changes to Personal Tax, Pension, Business Tax, Property, and Employment.
Tax Innovations sponsors Portraits 14
Annual Tax Enveloped Dwellings ('ATED')
Employment Allowance: Up to £2,000 off your Class 1 NICs
Top 12 Year End Tax Planning Tips
HMRC Briefing on Offshore Tax Evasion
Staggered Start to the Introduction of Real Time Information Penalties
Proposed Changes to the Taxation of Dual Contracts
HMRC EFRBS Settlement Opportunity
HMRC is currently sending letters to companies that have made contributions to Employer Financed Retirement Benefit Schemes (EFRBS) that outline an opportunity to settle the taxation treatment of these contributions under one of two possible treatments.
UK Letting Income – Changes to "10% Wear and Tear" Rules
HMRC Taskforce Targets South and South East
HMRC (HM Revenue & Customs) is ratcheting up its successful taskforce campaign by aiming at individuals and business in the South and South East of England that hide their wealth from the taxman.
Swiss assets and accounts – HMRC letters
Employer Allowance
HMRC Ordered to Pay Legal Costs on VAT Appeal
A successful appeal by a taxpaying company against a VAT investigation and allegations of fraud have proven costly for HM Revenue & Customs ("HMRC") which has been ordered to pay the company's legal costs.
Health and Wellbeing Tax Plan
Changes to IR35 for office-holders
Small Business Accounts Simplified
Business Mileage Expenditure
Commonwealth Games – non-resident tax exemption
HMRC Self Assessment Catch Up Opportunity
Directors Loan Accounts
UK tax residents – beware of US LLCs!
Update on HMRC offshore disclosure facilities
RTI Starts This Weekend
The UK Statutory Residence Test is coming!
Don't get caught on the net by tax rebate phishing scam
Self-Employed Mileage Deductions
Cash Basis Scheme – Accounting Simplification
2013 March Budget Summary
The Chancellor made his Budget Statement on 20 March 2013 and announced Personal Tax, Employment Tax, Company Tax and Expat Tax.
Capital Gains on Residential Property
PAYE Attention: RTI is coming!
Artificial Tax Schemes
Autumn Statement – Pension Update
Changes to Charity Gift Aid Repayments
UK Statutory Residence Test – Update
Tax Havens and Information Sharing
The Media and Tax Avoidance
Stamp Duty Land Tax
New Approach to HMRC Business Records Checks
Stamp Duty Land Tax
Tax Return deadline date looms for paper Returns
Pensions Auto Enrolment
National Minimum Wage Changes
Liechtenstein Disclosure Facility Versus UK-Swiss Tax Agreement
New Tax Evasion Crackdown
UK and US Governments sign FATCA agreement
We are supporting 'The Descent of The Shard'
HMRC Announces a Consultation Over the Tax Treatment of Life Insurance Policies
Self Assessment taxation for expatriates
Office of Tax Simplification (OTS) reports on unapproved share schemes
UK Statutory Residence Test (SRT) – July 2012
We have joined the Real Time Information (RTI) Pilot
We are looking to recruit an Accounts Apprentice
Qualifying Non-UK Pension Schemes (QNUPS)
A busy year end – Employers 2011-12 PAYE deadlines!
The 2011-12 tax year ended on 5 April 2012 and employers are being reminded by HM Revenue & Customs (HMRC) to submit their annual PAYE P35 payroll Returns on time, or be liable to penalties.
VAT – HMRC penalising 'Failure to Notify' change of status cases
VAT changes affect employee benefits
VAT on sales of goods to non-VAT registered customers in the EU
2012 Budget Alert
Our alert cuts through all the detail and the incomprehensible figures and gives you the headline issues from the Budget on 21 March 2012.
E-Traders Targeted by HMRC
This new campaign targets individuals who trade goods via e-marketplaces such as Ebay that have not disclosed the appropriate business trading income in their tax returns.
Tax Innovations – Spring 2012 Newsletter
Record number of on-time taxpayers
PAYE on Share-based payments
Payments made by an employer after an employee had ceased working for them used to be taxed at the basic rate of tax. This was altered so that currently, graduated rates of PAYE tax are applied depending on the level of payment made.
HMRC Issue Fraudulent Email Warning
HM Revenue and Customs is warning taxpayers about fraud emails being sent out requesting credit or debit card details.
UK Statutory Residence Test (SRT) update
Pensions Rules Changes
The Annual Allowance for making UK pension contributions remains at £50,000. However, with careful planning relating to "pension input periods" and the three years carry forward of unused Annual Allowances from previous years, it may be possible to receive tax relief in the current tax year on contributions well in excess of £50,000.
Self Assessment Tax Returns
Capital Allowances
Autumn Statement 2011
George Osborne the Chancellor of the Exchequer delivered his Autumn Statement on the 29th of November 2011.
Independent study on general anti-avoidance rule (GAAR) published
The QC responsible for the independent study on general anti-avoidance has laid out his recommendation to the Government to introduce a narrowly focused general anti-avoidance rule (GAAR) to the UK tax system.
HMRC SA252 update
HMRC Launches Offshore Tax Unit
HMRC Criticised for Delays in Issuing Penalties
HMRC have been criticised for unfairly delaying of issuing penalties for late submission of P35 Employer Annual Returns for up to four months.
Research and Development (R&D) Relief – HMRC voluntary assurance pilot
Seafarers UK tax relief
HM Revenue and Customs (HMRC) has announced that they intend to extend the Seafarers' Earnings Deduction to European Economic Area (EEA)/European Union (EU) resident seafarers who have paid UK tax from 2011 - 12.
HMRC warns of employing 'A.N Other'
HM Revenue and Customs (HMRC) has urged employers to take greater care with their paperwork after receiving more than 500 employer returns for 2009/10 claiming to employ 'A.N Other'.
ISA limits increased for April 2012
HM Revenue and Customs has announced that from April 2012, the subscription limits for Individual Savings Accounts (ISAs) will increase to £11,280.
Employer National Insurance Holiday
The Employer National Insurance Holiday is the entitlement to a reduction in NIC's, dependent on meeting certain qualifying criteria.
Centre for Policy Studies says Abolish 50p Tax Rate
HMRC warns against misuse of scholarship scheme
HM Revenue and Customs (HMRC) is warning businesses about the use of employee scholarships as a means of putting family members through college at the expense of the taxpayer.
EU Admits Tax on Bankers May Cost 50,000 City Jobs
HMRC Targets Private Tutors and Coaches
UK is 4th highest EU tax payer
According to figures from KPMG, Britain's top earners are faced with the fourth highest income tax rate in the EU.
Tax Underpayments
Her Majesty's Revenue and Customs (HMRC) are in the process of contacting up to 1.2 million people over the next three months to notify them that they underpaid their tax for the year 2010 - 2011.
The UK Investor Visa
31 October deadline for paper tax returns
Her Majesty's Revenue and Customs (HMRC) today posted a reminder on their website saying that if you are submitting your paper tax returns for the 2010-11 tax year, it must be submitted by midnight on Monday 31st October 2011.
Big Four Auditors Face Anti-Competition Legislation Changes
Enterprise Investment Scheme Tax Reliefs to Rise
Enterprise Investment Scheme Tax Reliefs (EIS) are set to rise from 20% to 30%, with an increase in the annual investor limit doubling to £1M.
IR35 Tax System 'completely unnecessary'
The Office for Tax Simplification has said that the difficulties caused by the IR35 tax system are 'completely unnecessary', following a freedom of information request.
Pension Tax Relief Imbalances
Reminder for New Tax Return Penalties
Her Majesty's Revenue and Customs (HMRC) have sent out a reminder regarding the new penalty system for self-assessment returns that comes into effect for 2010/2011 and onwards.
VAT "Amnesty" Rule Breakers
Coalition must ditch 50p tax rate for growth – FT.com
An open letter from some twenty economists was published to in the Financial Times - Coalition must ditch 50p tax rate for growth - FT.com.
Do I qualify for R&D credits?
There are many rules regarding what is and can be eligible for research and development tax credits (R&D credits) and we specialise in identifying whether you can claim.
New Rules for Agency Workers
New rules come into force from October 2011 to align the treatment of agency workers with employees. This will mean that if you hire an agency worker, after a 12 week qualifying period agency workers will be entitled to the same pay and basic working conditions.
PAYE Notices of Coding
Payroll Changes for 2011/12.
Payroll and PAYE changes are in effect for 2011 to 2012 with Tax and Accounts changes to tax and payroll thresholds. Basic rate tax is up.
Expat UK Tax Budget Changes
Do you have an EFRBS or EBT?
Popular posts
- Tax Relief For Residential Mortgages
- Property Partnership Incorporation and SDLT
- Overseas Pension Changes 6 April 2017
- Top 10 Expat Tax Tips for Individuals Moving to the UK
- Non-Resident CGT – April 2019 Changes


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How to permanantly delete my emails from 2009 on.
You might have offered information about your email client (if any), and so forth, or is this a secret? How many emails? What size[s]? What has prevented you from deleting? What have you tried? Error messages? Etc., etc., etc..
Just found out that the emails are in my servers file not in my computer. I will contact them to change the process so that they are deleted when I download them
Tks for your reply.
You probably don't need to contact them, you can probably do it yourself via either the settings on your email client or on your email provider's settings.
Which email provider is it?
I am with Bell Canada.


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Vil du gjøre et godt kjøp? Her vil du finne varer til sterkt reduserte priser. Det lønner seg å være rask. Tilbudet gjelder så lenge lageret rekker og produktene tas ikke i retur.
2018 Abbott. All rights reserved. Unless otherwise specified, all product and service names appearing in this Internet site are trademarks owned by or licensed to Abbott, its subsidiaries or affiliates. No use of any Abbott trademark, trade name, or trade dress in this site may be made without the prior written authorization of Abbott, except ot identify the product or services of the company.This website is governed by applicable U.S. laws and governmental regulations. The products and information contained herewith may not be accessible in all countries, and Abbott takes no responsibility for such information which may not comphly with local country legal process, regulation, registration and usage.Your use of this website and the information contained herein is subject to our Website Terms and Conditions and Privacy Policy.Abbott Rapid Diagnostics - A leader in Rapid Point-of-Care Diagnostcs


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Jon Croitoru, better known as Johnny K-9 in the World Wrestling Federation in the 1980s and Bruiser Bedlam in Smoky Mountain Wrestling in the 1990s, has been arrested and charged with conspiracy to murder. The former WWF enhancement talent was one of eight members of a gang arrested for plotting the deaths of members of a rival gang. This isn't his first run-in with the law as he has also been linked to a murder and a police station bombing. Johnny K-9 may be best known for wrestling Hulk Hogan in a televised match when Hogan rarely wrestled on television.
The latest issue of Maxim features a four page article on Brock Lesnar. He discusses NCAA wrestling, the NFL, World Wrestling Entertainment, Ohio Valley Wrestling, UFC, acting foolish with his money, and much more.
In birthday news, Charles "The Godfather" Wright turns 48 years old today. It was also Ron Simmons and Kevin Von Erich's birthdays yesterday. Simmons turned 51 whereas Von Erich turned 52.


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Your boss just told you it's your last day of work. Shell-shocked, you check your bank account. Does the amount make you feel like you have enough time to formulate a plan and get back on your feet? Or does it lead to a serious amount of financial stress?
Ask three financial experts "How much should my emergency fund be?" and you'll probably end up with three different answers.
"There are a lot of rules of thumb out there," said Ryan Frailich, a fee-only financial advisor and founder of Deliberate Finances, a New Orleans-based financial planning firm. "But what really works for you depends a ton on individual circumstances."
Instead of latching onto a specific amount someone else thinks is right, Frailich said, you need to look at factors in your life to decide how much you actually need in your emergency fund.
Start small
You don't need a fully-funded emergency account right now for success. In fact, the most important thing is to get started.
Natasha Rachel Smith, a personal finance expert at TopCashback.com, a website devoted to helping consumers earn money back when they shop online, suggested looking at what you can set aside regularly, rather than getting hung up on the final target. Too many people get stuck thinking about the goal and give up before really starting.
"To start, it's about getting in the habit of respecting money more," said Smith. "You want to save money and feel a sense of pride about what you have accomplished, even if you're only adding a dollar a day."
Smith recommended building up to your goal. "Start with $500 or $1,000. It's a great foundation and can cover most one-time unexpected expenses."
She said your initial emergency fund "seed" can come from gifts, a work bonus, or your tax refund. Then, look for ways to free up a little more each week. Start with a few dollars a week. When you are comfortable, add to the amount you contribute.
"Saving little by little each week will eventually add up without putting a strain on your budget," Smith said.
Review your non-discretionary expenses
Your emergency fund doesn't need to cover everything you spend money on, Frailich said. Instead, start with non-discretionary spending.
List what you absolutely have to cover each month, such as housing, insurance, utilities, groceries, and debt obligations. The list will help you figure out what should be covered in a month and provide you with a realistic idea of what you can cut in a pinch.
How stable is your income?
When you have a stable job, said Frailich, you don't need to worry as much about an emergency fund. That's also true if you work in a career field that's in demand, as you might be able to find a new job faster.
"If you're an entrepreneur, you need a much larger emergency fund," Frailich said. "It depends on the industry and what stage your company is in, but I often tell entrepreneurs to shoot for a full year of expenses saved up."
Look at your job situation and consider how high the risks of a layoff or other disruption are. Be realistic about your prospects for a new position if you do lose your job. The harder it is to find a new job, the bigger your emergency fund needs to be.
Do you rent or own your home?
As a renter, you might be able to get away with a smaller emergency fund. Frailich said that some renters can walk away from their housing to live with family or friends for a short period of time if needed.
"If you're a homeowner, you need more in emergency funds because you don't have the same flexibility," said Frailich. "You're also likely to incur large unexpected expenses, like a roof repair or new air conditioning unit. These things run through a small emergency fund in no time."
He recommended taking into account your flexibility and ability to tap into other resources when setting an emergency fund goal. You might not need as big a fund as you thought.
What will help you sleep at night?
What really matters, according to Frailich, is what helps you sleep at night. Do you feel comfortable with three months' worth of expenses saved? If you have smaller financial needs, and you feel like you could find a new job quickly, a smaller emergency fund might be adequate.
Someone else might not be comfortable with that amount. Maybe you worry that you would have a hard time getting a new job. Perhaps you are concerned about what happens if you get sick. The more worried you are about long-term problems, the bigger your emergency fund should be. You might feel more comfortable working toward nine months' worth of savings.
How much should my emergency fund be?
For each person, the answer to this question will be different. However, you can answer the question for yourself by looking at your individual situation and setting an ultimate goal.
Don't worry if your fully-funded emergency account goal is still a few years in the future. The important thing, said Smith, is to make sure you have some sort of cushion to reduce the impact of unexpected events and expenses. Even a couple thousand dollars in the bank is better than no money at all for emergencies.
Frailich emphasized the importance of evaluating your situation, toting up your resources, and making a plan to set aside money each month in an emergency account: "Think about it and make a plan, rather than just picking a rule out of thin air."
Want to get started investing?Here are the top investing options for 2020!
|Account Minimum
|0.15% – 0.35%
|0.49% – 0.89%


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We are honored to be able to help commemorate members of the community and influential organizations in our area. Brimer Monument Company will work together with our suppliers and your designs to bring a vision to life that for years to come.
Our current designs can be adjusted to fit your needs or we can help you create something new with our state of the art programs and templates. Full size replicas and custom designed monuments are just a few of the potential commemoratives we can create. Contact us for an appointment to start your own design.


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Coming together is a beginning; keeping together is progress; working together is success.
~Henry Ford
There are several great craftsmen in this industry, but only a handful of professionals. At Steelhead Construction we not only have great craftsmen, but pride ourselves in professionalism and exceptional communication. With over 50 years of experience amongst our management team and feedback from our customers we have learned a lot about expectations and communication. You expect honesty, quality craftsmanship, and efficiency out of your contractor as you should, however even with these elements present nothing can hamper a great working relationship faster than poor communication. That is why we have spent years developing our process that is grounded in communication. Reality is people don't remember getting what they expected or paid for, rather what we remember are the things that we didn't expect. Satisfied customers are only that "satisfied". The biggest compliments we get and the ones that make me the most happy are the ones about our teams professionalism, friendliness, communication, and an overall great experience. We want to provide that experience to you. You can see several of our customer's testimonials on our testimonials page.
Best Regards,
Aaron Wright
President and Founder
Initial Meeting (Design Ideas/Investment/Establish a Direction)
Initial Meeting (Design Ideas/Investment/Establish a Direction)
Meeting at your home or desired project site to observe the structure and discuss your desired results and goals. After we understand what your expectations are we will create a list of your objectives and priorities. At this point we will ask you or work with you to determine a budget. This step is important so we are able to work with you in achieving your objectives in line with your desired budget.
Provide project scope or conceptual design for approval
Provide project scope or conceptual design for approval
We will prepare a project scope on paper or a conceptual design for your approval. We don't want to move forward until you are comfortable with the direction. Some projects may not require a conceptual plan and the scope may be pretty simple. If this is the nature of your project then this step may not apply.
Finalize Selections
Finalize Selections
This is where your project becomes unique to you and your family. You get to do the shopping with a list tailored to your project and a budget allowance. You can go at alone or your project consultant will meet you in your home or at the showrooms to help you make final selections.
We create a detailed project scope and a fixed price agreement for your review.
We create a detailed project scope and a fixed price agreement for your review.
This is where all our communication and preparation comes together.
You Review all documents and authorize us to proceed with your project.
You Review all documents and authorize us to proceed with your project.
This is the last step before we proceed with the agreed upon project scope of work to be performed. If there are any changes needed we want them brought to our attention so we can address them together. When you are comfortable with all the project documents we will move forward with your project. At the conclusion of this meeting you will authorize us to proceed with your project, sign the project contract and submit a deposit.
Pre Remodel/Construction walk through
Pre Remodel/Construction walk through
You will meet with our project consultant and construction manager to discuss the project scope, schedule, and the construction process. You will be asked where we can store materials and other questions of that nature. Our PC and CM will answer any questions you may have about the construction aspect of your project.
Construction Begins
Construction Begins
The beginning of a project is always a very exciting day for our customers. It is the culmination of a lot of preparation and this is the point change begins. During the "work" phase of your project your primary contact will be the Project Consultant you have been working with since the first meeting. He will coordinate the project and manage its daily progress. He will also keep you informed of the progress of your project and any changes that may be necessary. He is available to you at all times via phone, text, or email. We believe in open communication and that's what you will experience with us.
Project Completion
Project Completion
You will now meet with your Project Consultant and Construction Manager to do a final walk through of your project. We pride ourselves in accuracy and top notch craftsmanship, however if necessary a punch list will be created to take care of any concerns you may have. We want you 100% satisfied and will make sure all your expectations are met. Once this step is complete you will sign a certificate of completion and your Project Consultant will give you a folder with all warranty information and any other documentation you will need. If any future service is necessary you can set it up at this time. Lastly, you will be asked to answer a few questions about your experience. We appreciate your feedback and use it to better the experience we provide to our customers. You are now part of the Steelhead family of customers. It is our goal that every customer we serve becomes a customer for life.


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1 1/4 cups water
3/4 cup quinoa, well rinsed and drained
1/2 cup mayonnaise
2 teaspoons freshly squeezed lime juice
1 teaspoon finely grated lime zest
1/4 teaspoon minced serrano chile (remove veins and seeds for less heat)
1/2 pound smoked trout, skinned and torn into 1/2-inch pieces (about 11/2 cups)
1/2 cup finely chopped green onions (about 3)
1/2 cup finely chopped cilantro leaves
6 tablespoons plain dry whole wheat or regular bread crumbs
2 large eggs, lightly beaten
1 to 2 teaspoons minced serrano chile (remove veins and seeds for less heat)
1 teaspoon finely grated lime zest
1/2 teaspoon ancho chile powder
1/4 teaspoon freshly ground black pepper
1/4 teaspoon fine sea salt
2 tablespoons extra-virgin olive oil
1 To prepare the quinoa, bring the water and the quinoa to a boil in a 2-quart saucepan. Decrease the heat to maintain a simmer, cover, and cook until the water is absorbed, 10 to 15 minutes. Remove from the heat and let sit, covered, for 5 to 10 minutes. Transfer the quinoa to a large bowl and spread to cool for about 20 minutes.
2 Meanwhile, prepare the mayonnaise. In a small bowl, combine the mayonnaise, lime juice and zest, and the serrano chile. Chill, covered, until ready to serve.
3 To make the cakes, add all the ingredients except the olive oil to the bowl with the quinoa. Using your hands, thoroughly combine, and squeeze the mixture to bring it together.
4 Level the mixture inside the bowl and divide into 8 equal portions using a butter knife (cut in half like a cake, and then each half into quarters). Moisten your hands with water and form cakes about 3 inches in diameter, pressing firmly to ensure they hold together. Place the cakes on a small baking sheet or large plate. If you have time, chill, covered with plastic wrap, for 30 minutes.
5 To finish, heat 1 tablespoon of the olive oil in a large skillet over medium heat until it shimmers. Cook 4 cakes at a time until golden brown, carefully turning once with a metal spatula, about 4 minutes on each side. Add the remaining 1 tablespoon olive oil and repeat with the second batch. Serve warm or at room temperature, together with the mayonnaise.
TO GET A HEADSTART: Make the quinoa, as in step 1, ahead (see page 23).
TO LIGHTEN IT UP: Use lowfat mayonnaise or lowfat Greek yogurt instead of regular mayonnaise to make the lime mayonnaise. Bake the burgers instead of pan-frying them (see page 133).
This recipe is reprinted with permission from Maria Speck, author of Ancient Grains for Modern Meals.


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Greenock police continue to appeal for information on a vulnerable woman who has been missing from her home since Friday, October 28, 2016.
Despite a number of previous appeals there have been no confirmed sightings of Margaret Fleming, who resides in Inverkip.
On Thursday, November 24, police will be stopping and speaking to motorists and pedestrians in the area of Inverkip, Wemyss Bay, and Port Bannatyne, where it is believed Margaret liked to visit.
When last seen she was wearing a green-coloured tartan fleece or jumper, dark coloured jeans or trousers, wearing 'Karrimor' type boots which were dark in colour. She also had a satchel-type handbag.
Margaret is believed to have some learning difficulties.
A number of specialist resources from Police Scotland have been utilised in the search for Margaret including mounted branch, underwater unit and dog branch.
Chief Inspector Elliot Brown, Area Commander for Greenock, said: "Today we're out speaking to local people in the area to help jog their memories and to try to glean more information which might assist with our enquiries.
"We also have some officers who are travelling over to Port Bannatyne on the ferry from Wemyss Bay, as we understand Margaret liked to visit there, to see if anyone over there may have seen her recently.
"We're continuing significant enquiries into the disappearance of Margaret, and unfortunately despite our previous appeals, the sightings we've received from members of the public have drawn a blank. I would like to thank the local communities of Inverkip and beyond for their help so far, we do appreciate it.
"As we continue to look into Margaret's life, some of which she kept private, we are keen to speak to anyone who may have had any friendship or relationship with her over the years.
"I would ask anyone with any information, no matter how irrelevant it might seem, to contact police at Greenock via 101."


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You are incredibly powerful. Do you know that?
No, like, really. I know for a fact that you don't tell yourself that enough. Start.
I finally broke down and started reading this book on the subject of love and positive thinking recently {which I won't name, in the hopes that I come off less like a walking ad for the book and more like a real person, haha}. And before you get your skeptical face out, hold up.
I was skeptical. And honestly, was kind of reading it as a joke. Something to make fun of {well, it's true}. But . . . it said some cool stuff.
Most of the book is stuff I already believe anyway, but it's neat to see it laid out in such an orderly fashion, especially by someone else. Kind of gives you some support or validation.
There are a lot of quotes – from world religions, leaders, thinkers, all kinds of people – used in the book to support and fill in certain points. And I wanted to share some of those quotes, simply because I thought they were neat, or were "WOW" moments for me. And, I kinda like you, and I like sharing stuff with you. 🙂
"Holding on to anger is like grasping a hot coal with the intent of throwing it at someone else; you are the one getting burned." – Gautama Buddha
"In the beginning there were only probabilities. The universe could only come into existence if someone observed it. It does not matter that the observers turned up several billion years later. The universe exists because we are aware of it." – Martin Rees
And my personal favorite:
"Even after all this time, the sun never says to the earth: 'You owe me.' Look what happens with a Love like that! It lights the whole sky." – Hafez
You. Are. Awesome. Now start living like it.


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Spare A Thought For The SEO Outsiders Who Pay Our SalariesBlog Post: August 20, 2012
Have to rate you for your cartoon strip, I had the pleasure of contacting you a few years back. You didn't have the cartoon then but you were certainly clear and approachable and extremely helpful. It was ultimately your attitude and our conversation that sparked my interest in learning more about SEO.
Thank you


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SSPC –UL and NUIG together have recently been awarded the RSC's Spectroscopy in a Suitcase kit and programme. The RSC's Spectroscopy in a Suitcase scheme is an outreach activity which gives school students the chance to learn about spectroscopy through hands-on experience. As well as covering the principles of spectroscopic techniques, the activities use real-life contexts to demonstrate the applications of the techniques. The kits are hosted by Universities and events are delivered by University staff and students, so have a strong emphasis on encouraging school pupils to consider studying chemistry and the career opportunities available. The scheme is free of charge, with no costs involved for interested schools.
Training events for staff and students will take place at UL and NUIG. All expenses related to school visits carried out through this programme will be covered.
The following equipment will be available to use: WPA Lightwave II UV/Vis Spectrophotometer and Bruker Alpha ATR FTIR
The workshops which have been developed are:
The RSC team will be visiting NUIG and UL to provide training on these kits and on how to deliver the associated workshops on the 23rd (NUIG) and 24th (UL) of March. The schedule is below:
23rd March, NUIG: 15.00-17.00
Welcome to SIAS and introduction
Workshop and demonstrations of equipment
To register email: firstname.lastname@example.com
24th March, UL: 11.00-13.00
Welcome to SIAS and introduction
Workshop and demonstrations of equipment
To register email: firstname.lastname@example.com
Graduate and interested undergraduate students are invited to attend so that as many people as possible can be trained and potentially actively participate in the programme. UL staff are also invited as this training could facilitate some exiting summer camps/pupil workshops.
For further details or general information please contact Dr Sarah Hayes,
Dr. Sarah Hayes MRSC
Education and Outreach Officer
Synthesis &Solid State Pharmaceutical Centre
Email: firstname.lastname@example.com
Phone: +353 (0)61 234915


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Dr. Suzanne Schoelch will be giving an informative lecture as part of "Active Aging Week".
The lecture is titled "Head to Foot" and will cover you from head to foot, with information on age-related hearing loss, foot care and protecting your skin from sun damage.
Presenters include Sue Schoelch, MD, Trang Rogers, AuD, and Karen Claes, PA-C
When: 10:00 am, Thursday 09/25/2014
Where: Aspen Pointe
1201 Highland Blvd., Bozeman, MT
phone: 406-414-2000
Dr. Schoelch will specifically cover, Sun and the Active Adult: Sunshine is a great source of Vitamin D, and it feels good to bask in its warmth. However, having "fun in the sun" changes as we age. Learn how to protect your skin to reduce the risk for skin cancers, why sun protection is important as we age and how to balance sun protection and Vitamin D requirements. Dr. Schoelch, Montana Skin Cancer and Dermatology Center PC, will also discuss how to detect skin cancers and their precursor lesions before they become advanced, and how to care for dry skin as we age.
Leave a Reply.
Medical & Surgical Dermatology


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Part I of the 1st Socio- Legal Debate is now online (view here). (The remaining here) The above video covers just the introduction to the debates. The rest is in line. The propositions were;
Proposition 1
Mathew J. in Keshavananda Bharti v. State of Kerala quoted Lord Reid to say,
".. there was a time when it was almost indecent to suggest that judges make law- they only declare it. But we do not believe in fairly tales anymore and the function of this Court is not only to declare but also to make law that is binding on all the Courts of this Country"
¬The following are to be addressed in the proposition;
1) In an era of judicial lawmaking, should the judiciary still/still not be a State under Article 12 of the Constitution ?
2) Does the Constitution empower the judiciary with the power of law-making?
3)Whether the function of the Supreme Court under Article 141 is Constitutive or Declaratory in nature ?
4) Judicial activism v. judicial restraint.
Proposition 2
"To treat constitutional law same as the Constitution would then mean to submit to government by judiciary which is surely not intended in any democratic nation. Such would be utterly inconsistent with the very idea of rule of law."
The above is Abhraham Lincoln's criticism of the US Supreme Court decision of Dred Scott v. Sanford, 60 U.S. (19 How.) 393 (1856). Chandrachud J. in In re Special Court's Bill termed this decision as the 'great usurpation of power' and cautioned the Court.
The following issues are to be addressed in this propostion;
1) What role does the Basic Structure doctrine have in defining the contours of judicial supremacy in India?
2) The legitimacy of the Court as a undemocratic/unelected body making the law.
3) The legitimacy of judicial decisions when the Court introduces/ 'reads in' a concept not existent in the Constitution, i.e. 'due process of law' in Article 21 despite the framers specifically rejecting this concept.
3) Ancillary issues such as the power of contempt, the Court appointing its own judges, interfering with the working of the parliament/ assemblies etc…


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Toon Crisis
Toon Crisis is a fun fps flash game with an interesting design choice as it is based on a filmed real background. You walk along a real city with cars and pedestrians passing by then suddenly you are attacked by imps and other cartoon antagonists who manifest from background items or even the obhects themselves come alive. It's a fun and original mechanic, and I bet it saved them from drawing a lot of backgrounds 🙂
Also you shoot lightning bolts from your finger, and as a power up you get to throw up the horns. Maybe in later levels you can get the shocker as a triple shot?? 🙂


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Hi. I'm Lex and I'm a programmer from London, UK.
I play and build games in my spare time and currently work full time as an engineer for Lyst.
I'm a big fan of the web and my favourite tools for working in it are TypeScript and Go, but Lua will always hold a special place in my heart.
Below is an incomplete list of things I have worked on that you might possibly have heard of


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Ready, Set, Go! A very happy book birthday to The New Adventures of Mr Toad: A Race for Toad Hall, by Tom Moorhouse and illustrated by Holly Swain.
Teejay, Mo, and Ratty really shouldn't be exploring the overgrown grounds of Toad Hall – but that's never stopped them before. This time, though, they fall into a tunnel and they find something . . . someone . . . in the ice house. It's none other than Mr Toad, and he's been there for a hundred years . . .
Fiona Noble picked this new fiction book out as 'One to Watch' in The Bookseller March Previews, and described this new take on the classic Mr Toad stories as being a combination of 'top-notch storytelling from Moorhouse' and 'appealing, contemporary illustrations from Swain'.
Published by Oxford University Press, this is the first book in The New Adventures of Mr Toad series, with the second book, Toad Hall in Lockdown, due to be published in August 2017. We can't wait to enjoy all the mischief Mr Toad and his 21st century chums get up to!
You can buy your very own copy of A Race for Toad Hall here …
…and you can find out more about Holly by visiting her website or following her on Twitter @HollySwainUK.


text: Students, faculty and staff can purchase, for personal use, a variety of computers, peripherals, Microsoft software etc. at reduced prices through agreements Chapman has set up with various hardware and software vendors. It is to purchase equipment intended for personal use and is not reimbursable by the university. It offers a reduced pricing on computers, peripherals and some software.


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Meeting Presentations:
Super Resolution & High Dynamic Range Shooting - Allen Baxter
Shooting the night sky, milky way and stars - Bill Betts
Night Photography - Allen Baxter
Intro to Astro Photography - Jordan Ragsdale
Mirrorless & DSLR Differences
Depth of Field - Allen Baxter
Understanding Exposure - Allen Baxter
Camera Auto Focus - Bill Betts
Camera Sensors Explained - Bill Betts
Infrared Photography - Kathleen Reed
High Key Low Key Photography - Bill Betts
Shooting the slot canyons - Scott Dehart
Dave Fuji's presentation on tripods
Jim Peterson's Understanding using manual flash. Are you tired of your photos having the "deer in the headlights look"? This presentation can help you
David McNeil's presentation about Focus Stacking
Jim Peterson's presentation about white balance. How to get it right and how to fix it in post processing.
Scott DeHarts presentation on how to create dramatic black and white photos.
Chris McNaught's presentation on creating unique photographs.
Scott DeHart's presentation on how to manage difficult lighting situations.
Scott Dehart's club presentation on places to take photos in Idaho, complete with maps and photos tips.
Learn how to select parts of your image based on luminosity masks by Allen Baxter
Learn how to create a 360 degree panoramic image by Allen Baxter
Index of other helpful tutorials


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Prime Minister Julia Gillard flicks the switch at a ceremony at the Brunswick Town Hall
Students at Circular Head School in Smithon, Tasmania. The school was one of the first in the country to be connected to the National Broadband Network.
The mainland trial phase is due to run until late September, after which residents in the Brunswick fibre coverage area are expected to be able to order broadband services over the NBN from retail service providers.
More than 700 homes and businesses across Australia are now connected to the NBN as part of the trials, including 114 on the mainland. The network trial is up and running in Kiama on the NSW South Coast, in Armidale in the Central West of NSW and in the Tasmanian communities of Smithton, Scottsdale and Midway Point. Construction is underway in seven additional sites in Tasmania.
An NBN construction Worker visits a member of the community in Brunswick.
The suburb is the [[artnid:396049|third mainland test site]] to connect to the fibre optic-enabled NBN. The network covers about 2,689 premises in the suburb and, according to NBN Co, 1,405 of these premises have consented to the lead-in to the fibre network, representing a 52 per cent take-up rate.
To date [[artnid:396037|fourteen customers have connected]] as part of the trial in Brunswick, with more service activations in the queue.


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Mark Casper joins us to talk about his church story. Mark shared with us about his experience growing up in the Methodist church, wanting to take a break from Christianity in college, a few awesome retreats, as well as an incredible church experience in Charlotte!
Read and subscribe to Mark's blog, "Sons & Orphans" at MarkRobertCasper.com.
A huge thanks to these folks for making this happen: Graphic Design: Ashley Evans & Mark Casper, Music: Marco Randazzo, Chris's wife Jodi Randazzo for letting us use the guest room as a recording studio.


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With every Watch The Hype mix, a limited number of mix CDs will be given away on Facebook. The first people to comment on the post win a copy. To be in with a chance, follow the instuctions below.
From pharmacist to producer, coveted Swedish DJ La Fleur has forged an impressive career over the past several years. A resident at Berlin's Watergate and Labyrinth @ Pacha Ibiza, La Fleur boasts unique accolades including three nominations and a top spot of the P3 Guld Award for 'Best Electronic Act', as well as being named as one of Mixmag's 'Breakthrough DJs of the Year 2017'.
For more than a decade, La Fleur has released on a string of high-profile labels like Watergate Records, Cocoon and her own Power Plant Records, whilst attracting the remixing interests of Kerri Chandler, Sasha, Kenny Larkin and many more. Now requested regularly around the world to play alongside some of the world's most seminal artists, her latest London show is one that will likely sit long in memory. Marked down to perform at Oval Space alongside Laurent Garnier this Saturday 12th – and coinciding with her Outbreaker EP, her tenth release on Watergate Records, due two days later on May 14th – the 'First Lady' of Watergate has chosen four of her favourite Garnier records ahead of the event.
"So, I've been a fan of Laurent for a long time. And when he was playing my track Nightflow (Kenny Larkin Drama Mix) when it came out in 2013 I was over the moon. I'm very excited to be playing after him at Oval Space this weekend. It was a pleasure to share my favourite Garnier productions."
La Fleur plays Oval Space on Saturday 12 May alongside Laurent Garnier. Her 'Outbreaker' EP is out 14 May on Watergate Records.