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The Cherokees registered their opposition with the DOE during its environmental impact review of the Clean Line project that ended in April. So did seven counties in Arkansas: Crawford, Cleburne, Conway, Franklin, Johnson, Pope and White. Crawford's Quorum Court's resolution asked the DOE to not approve the project unless it determined "clear and substantial benefits" to the state that would negate its detrimental impacts. Alma, Cedarville, Dyer, Mulberry, Ozark, Quitman and Vian also weighed in with resolutions in opposition, according to Millsaps.All six members of the Arkansas congressional delegation oppose the project. Sen. John Boozman and Sen. Tom Cotton filed a bill in Congress that would give the states veto power over electric lines; U.S. Reps Steve Womack, French Hill, Bruce Westerman, and Rick Crawford sponsored a House version. Of course ... they support the Keystone XL pipeline. Given the healthy donations they receive from the fossil fuel industry, perhaps a general opposition to wind power may be as much of a factor as all the shouting about local control and land rights.
The Clean Line project also drew opposition from the state Department of Parks and Tourism, which said the project's "Applicant Proposed Route" presents "several apparent, immediate, and dire conflicts with public outdoor recreation in Arkansas." In particular, the APR would take the power lines over the Mulberry and Big Piney rivers, which the state has designated as Extraordinary Resource Waters.
Republicans and business groups in our neighborly states of Oklahoma and Tennessee seem wildly excited about the benefits coming their way from the Clean Line transmission network that will send clean, renewable power from the windy Panhandle to hundreds of thousands of homes in Arkansas and across the Mississippi.For years, Arkansas Republicans have said the Clean Line project was a federal power grab and an assault on local control and land rights under the tyranny of Obama. What will they say under Trump?
In Arkansas, however, their counterparts — every member of the congressional delegation and Republican state lawmakers — are terribly vexed about the project because they say it is another power grab by President Obama and an environmental threat to landowners on the route.
But it is hard not to see the lamentations as crocodile tears. Remember when all six members of the Washington delegation demanded that the president authorize Canada's giant Keystone XL pipeline, although it posed dangers to people in the Great Plains and offered little benefit to Arkansas? The state already is crisscrossed by pipelines and by transmission lines that distribute power from hydroelectric and gas-, coal- and oil-burning plants.
That, see, is the difference. Clean Line will send wind power from turbines on the Texas and Oklahoma panhandles to markets in Arkansas, Tennessee and beyond. The carbon industry, from the Koch brothers to natural gas companies, are stressed by competition from wind and solar power, now that it is national policy to reduce carbon dioxide, other greenhouse gases and mercury poisoning from power plants, for the health benefits and to slow climate change.
If it is Arkansas investment and jobs you want, the Clean Line project will yield them, at least according to the Walton business school at the University of Arkansas, which projected that it would create 855 jobs in Arkansas and that the Clean Line people, electric utilities or the regional transmission authority would spend $660 million in Arkansas building the line and a station to convert the wind turbines' direct current to alternating current and making conductors and insulators.
But here is the big selling point for the project — unless you believe, like the Koch brothers, the coal industry and Exxon Mobil, that climate change is phony and that greenhouse gases are tolerable threats to public health: Arkansas would get 500 megawatts of wind power, which would go a long way toward putting it into early compliance with national greenhouse gas rules, which require a 44 percent reduction in emissions by 2030, and the regional haze rule, which forces Entergy Arkansas to do something about its dirty Independence Station at Newark. All the prevailing powers in Arkansas — the congressional delegation, the governor, the attorney general, the state Chamber of Commerce — have condemned both rules.
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"It seems you really are the daughter of the goddess of fortune, this luck…" Little Stone didn't know whether to praise Su Luo's good luck or that her strength was good.
That First Elder at the peak of commander rank from the Northern Mo's royal family, was frozen into an ice cube with one palm strike from that old madman. That Second Elder at the beginning of the commander rank, was slapped into slags by one palm strike. But now, this small eighth-ranked Su Luo was still healthy and active.
"My family's venerable mother was so devastatingly beautiful, with ten thousand kinds of enchanting grace, how could she be the goddess of fortune ah? Goddess of love seems more appropriate." Su Luo saw that the old madman didn't run back for a long time, and immediately relaxed a breath of air. She even had the
mood to laugh and tease the little stone.
"Looks like the old madman really chased along the original route, really is the Heavens also helping me." Su Luo laughed with 'hehe' sounds and drank a mouthful of high grade Celestial Spirit water to maintain her physical strength. Then, she turned to head in the southeast direction.
No matter what, hidden in the army with millions of soldiers would absolutely be much safer compared to anywhere else.
As a result, Su Luo headed towards the southeast.
The pitiful Ancestor Mo still didn't know that Su Luo had hid in the Variant Acacia Tree halfway along the journey.
Because he couldn't catch up to Su Luo for a long time, he became angrier. And the result was that his speed soared to his limit!
But even like this, before, that unceasingly moving little black dot, still disappeared without a trace. He searched everywhere and couldn't find it.
Although Ancestor Mo was a madman, he wasn't a fool.
fool. He still could use his brain.
He depressedly stopped his footsteps, slapping his head and standing in place. He didn't ponder over the issue, rather, he directly mobilized all the spirit force in his body. He released his sharp perception, and rapidly pressed it forward.
In the wake of the spirit aura being released out more and more into the distance, Ancestor Mo's expression followed it becoming uglier and uglier!
Within five hundred meters, not there!
Within five kilometers, still not there!
Within fifty kilometers, continued to not be there!
That flelike little black dot, seemed to have disappeared from this world. Up ahead, he completely couldn't feel her aura.
Ancestor Mo rubbed his starving flat stomach,
flat stomach, and suddenly, he went insane from anger!
Recalling that blood filled with a sweet fragrance, the saliva at the corner of Ancestor Mo's mouth, with dripping sounds, dropped down.
Really want to drink ah…
But where was that little flea ah?
Ancestor Mo patted his head and simply sat cross-legged in place, his pair of eyes closed tightly. The spirit power that was locked in the southwest direction now radiated in all directions.
Along with time passing bit by bit, suddenly, Ancestor Mo's tightly closed eyes abruptly opened. A cold light shot out from his eyes!
At the same time, Ancestor Mo was so angry that he spat out a mouthful of blood.
When did that little flea head towards the southeast direction? Caused him to run for so long in vain, really was hateful to the extreme. Must eat her up! Ancestor Mo made a fist!
Now, Ancestor Mo had no time to think some more. His figure leapt up like lightning towards the southeast towards the southeast direction. Rapidly chasing after his food.
At this moment, Su Luo's mental strength had been restored.
She knew Ancestor Mo would definitely chase over, so she didn't hide nor conceal herself. So, she openly and confidently used the teleport method and quickly headed towards the army stationed in the southeast direction.
However, Su Luo's heart was still somewhat proud.
Even if it was First Elder at the peak of commander rank, would he have the ability to run for one day and one night and not be captured by the old madman at the peak of saint rank? This, Su Luo could proudly say, she could.
Teleport, teleport, and teleport again.
Unconsciously, another daytime passed.
The border of Northern Mo was so close as to be less than a meter away.
Originally, the battlefield at night should be quiet, but at this moment, the place where Northern Mo's army was stationed was very lively.

subset: commoncrawl


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Banjul, Gambia (PANA) – Gambian President Adama Barrow has urged the country's army to remain loyal to Gambians and "the government of the day to ensure stability," his office disclosed on Sunday.
According to a statement issued in Banjul by the Director of Press and Public Relations, Office of the President, Mrs Amie Bojang-Sissoho, Barrow made the remark during a meeting with the senior command of the Gambia Armed Forces (GAF).
President Barrow called on GAF members to take up their role in defending the Gambia.
He describes the meeting as a family re-union and "in a family each member has a responsibility and that goes with challenges."
The meeting gave the chance for President Barrow and the soldiers to have frank discussion with the former urging the latter to accept the verdict of Gambians and move on with the agenda to advance the country.
President Barrow, who doubles as Commander- in -Chief of the Gambia Armed forces, reminded the security brass saying: "we won the war, let us maintain the peace and collaborate with others like ECOWAS."
He emphasized the role sub-regional forces under ECOMIG continued to play during and beyond the political impasse in Gambia and also acknowledged the maturity GAF displayed by respecting his order for them to stay in their barracks.
Responding to their challenges, President Barrow informed GAF command that plans were at advanced stage to have an academy to support the capacity building of Gambia's armed forces.
He stated that governance is a process and his government will do what it can to support soldiers.
Barrow concluded that as a leader, he wants to leave a positive legacy not by how long he stays in power but what he is able to achieve.
Gambia's Chief of Defence Staff, Lieutenant General Massaneh N. Kinteh made a presentation of GAF's reform strategies, giving an overview of its history, the structures and vision.
He highlighted the re-structuring activities GAF undertook to strengthen the capacity of the forces, the challenges and recommendations to modernize the army.
Kinteh also gave a detailed briefing outline of logistical issues, infrastructure and other needs of GAF.
-0- PANA MLJ/AR 11Feb2018


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Part-time, Processor - Dayton TN
- 200 Able Dr, Dayton, TN 37321, USA
- Full-time
Company Description
Goodwill is much more than just retail stores. For more than 90 years, Chattanooga Goodwill Industries has helped people with disabilities and other disadvantages get the training and support they need to find competitive employment in the community.
Since 1923, we've been in the business of empowering people through work and employment. We provide a hand up, not a handout, to people who face a variety of barriers. Challenges might be mental, physical and emotional disabilities or other disadvantages such as a lack of education or a long absence from the working world. We offer them job training and other resources they need to find and keep a job. People who come to Goodwill want to be self-sufficient members of the community. They know the sense of independence and self-worth that comes with earning a paycheck.
Funding for these programs and services comes from the sale of donated items in Goodwill retail stores; from personal, corporate and state financial contributions; and from contract labor services that Goodwill provides to businesses and government.
Goodwill is a 501(c)(3) nonprofit organization, which means that all donations are fully tax-deductible as allowed by law. We are a member agency of Goodwill Industries International and United Way of Greater Chattanooga, and we are accredited by CARF.
Job Description
Properly prepare items for sale by hanging clothes, sorting, tagging and labeling textiles and wares.
Process items; Dividing up textiles and sorting shoes
Communicate shipment to appropriate individuals
Work assigned schedule
Complies with safety rules and performs duties in a safe manner
Meet production requirement of 100 pieces an hour
Physical Demands
Push and pull carts and racks with loads weighing up to 100 pounds
Reaching with arms and hands, standing or walking for extended periods
Kneeling, lifting, bending and balancing when handling donations
Duties will be performed in warehouse setting where temperature will fluctuate based on weather outside.
High School Diploma, GED or equivalent.
Be flexible in work assignment to meet production needs. Must be able to exercise good judgment and work under pressure to meet deadlines.


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Kristine Jackson
Clinical Director
It is a joy to be part of a journey of authenticity.
After graduating magna cum laude with a Master of Social Work from the University of Pennsylvania, I moved to California to become a clinical supervisor for therapeutic programs. As a life long learner, I then became certified in several modalities including Play Therapy, Cognitive Behavioral Therapy (CBT), Brief Strategic Family Therapy (BSFT), Motivational Interviewing, Eating Disorders (CEDS), and Experiential Therapy (CET I). After being awarded LPS designation, I then went to UCLA for a certification in co-occurring disorders. Working with clients and families of those struggling with eating disorders and other mental health issues for the past 25 years, I continually discovered the importance of a therapeutic process to get a deeper level of healing. I have a passion for helping Seekers through the beautifully challenging time of exploring not just behaviors, but the beliefs that hold them. We are spiritual beings having a physical experience and there is a gift in that. My hope is that you gain clarity, confidence, and true connection.
Danielle Hering, LMFT
EMDR Therapy / Breathwork
I completed my Bachelor of Arts in Psychology in 1992 and Masters of Science in Psychology in 1994. I chose to become a Marriage and Family Therapist out of my desire to help people. Having personally experienced depression as a teenager, I was inspired to assist others in dealing with their pain. The combination of therapies that I use are designed to release negative belief systems and painful emotions. My years of experience have taught me how to identify the root of the problem and to know what will be most effective in healing what is keeping you stuck. There is a wisdom within our hearts that is meant to guide us, that knows how to heal us. Yet so many people are unable to connect to this aspect of themselves because of all the layers of pain and self-judgement they are carrying.
I utilize a combination of traditional psychotherapy techniques, hypnosis, guided imagery, EMDR, or Breath Work to heal issues at their core. The work is intense at times, but it gets results. My goal is to create a space that allows you to finally discover the truth of who you are.
Jennifer York, LMFT
Primary Therapist / Expressive Arts Therapy / BioEnergetic Analysis
I believe we build barriers as an attempt to protect ourselves from childhood and adult relational traumas however, these mind and body defenses are no longer necessary and block us from what we truly want in life; inadvertently causing more suffering than protection. The symptoms of these barriers manifest as depression, anxiety and addiction as well as physical illness.
It is a tremulously courageous task to work through these barriers and it cannot be accomplished alone. We are hurt in relationships and we need to heal in relationships. I have been blessed with caring and attuned therapists that have guided me through the depths of depression and addiction. My passion now is assisting others on this journey of discovering and loving their true selves. I am a relational, somatic and expressive arts therapist. My training and experience is in Art Therapy and Bioenergetic Analysis. I have been licensed as a Marriage and Family Therapist since, 2004 and hold a Post Graduate Certificate in Art Therapy since, 2003.
"Your task is not to seek for love, but merely to seek and find all the barriers within yourself that you have built against it." Rumi.
Jamie Clear
Integrative Life Coach & Counselor / Life Purpose & Meaning
My name is Jamie Clear and I am a Life Coach and Counselor with a master's degree in Clinical Psychology, a Bachelor's degree in Organizational Communication and a Certification as an Integrative Life Coach by the Ford Institute for Transformational Training. I continue to deepen my skills and education in a variety of specialization areas including: Enneagram, MBTI, Art for Healing, Bio-Spiritual Focusing, and Spiritual Direction.
I've had the honor of spending hundreds of hours working with clients to create internal shifts that result in deeper levels of fulfillment, connection and meaning, and what I know for sure is that transformation occurs in the context of relationships. Our work together is designed to promote transformation and encourage authenticity as we journey together to reclaim our wholeness and express our truest selves. My intention is that clients leave with more hope in their hearts than when they walked in. As clients begin to re-imagine their life story, new possibilities emerge that create space for a more creative, connected, and generative life. As philosopher and poet, Mark Nepo says, "Every trouble wants to draw the very best of you into the world."
Elara Montagno, MFTI
Alumni Program Therapist / Yoga Instructor
I was born in Sao Paulo, Brazil which is where I first developed my respect and appreciation for this beautiful planet that we inhabit. In elementary school I moved to Massachusetts, where I lived throughout college and graduate school. After completing my Master's Degree in Counseling Psychology at Northeastern University, I followed my heart, my love for sunshine, and my admiration for the great outdoors and moved to San Diego. My passion lies in holistic health and I encourage my clients to get in touch with the earth, natural healing, and open to the truest versions of themselves. I use components of mindfulness, meditation, positive psychology, CBT, and DBT in my solution-focused therapy work and I especially enjoy incorporating natural methods of healing into my sessions. I am also a certified yoga teacher as and I am excited to share my knowledge in overall mind, body, and spiritual wellness.
"I don't believe it to be an exaggeration to say that Villa Kali Ma saved my life. I couldn't have asked for a better environment to heal and redirect onto a path towards true living."Kristen B.
"This place completely changed my life. I needed a drastic change from the typical recovery environment in order to stay sober long term. Villa Kali Ma was more than able to provide a safe healing environment for me to cultivate a strong spiritual connection through yoga, meditation, and an organic lifestyle. I can honestly say that I love who I am today and I am forever grateful for Villa Kali Ma!"Cynthia B.
"I am so grateful I found Villa Kali Ma, it has truly changed my life. Kay is awesome and the entire team who works there is absolutely amazing. I was introduced to many different types of therapy, healing and recovery options. I was able to choose what works for me and continue them outside of treatment once I went home. VKM is truly a tranquil place to start healing. If you are looking for treatment I would highly recommend making this the start to your recovery."Suzie H.


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"Never limit yourself because of others' limited imagination; never limit others because of your own limited imagination." - Mae Jemison
Thursday, November 26, 2009
Thursday, November 19, 2009
Thoughtful Thursday
"Don't get too comfortable with who you are at any given time - you may miss the opportunity to become who you want to be." - Jon Bon Jovi
Thursday, November 12, 2009
Thoughtful Thursday
"The only failure is not to try." - George Clooney
Thursday, November 5, 2009
Thoughtful Thursday
"When real people fall down in life, they get right back up and keep walking."
- Sarah Jessica Parker
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One of the new discharges from best qualtiy fake Manufacture Royale is the 1770 Micromegas accumulation which is the first ever (that I know of) double tourbillon watch where the tourbillons turn at distinctive rates. The dial offers the time and a showcase for the two tourbillons that sit next to each other more than 6 o'clock. One twists at a moderately quick pace, making a full pivot every 6 seconds, and the other tourbillon is more conventional in its rate, making a full turn every 60 seconds. It was in 1770 best replica watches when Voltaire's first watch was created and he passed on in 1778, while the organization made due for a couple of years after his passing.
Yes, without a doubt from an execution viewpoint, the tourbillons don't add anything to the Manufacture Royale 1770 Micromegas' exactness or constancy. Most genuine watch beaus know this, and it is a demonstration of the brand that they don't attempt to pass the tourbillons off as much else besides an interesting practice in horological craftsmanship – which they absolutely are.
The every one of the 18k rose gold Manufacture Royale 1770 Micromegas replica watch has a white inward dial, while the two-tone gold and titanium has an orange dial, and the all-titanium model has a blue internal dial. As indicated by Manufacture Royal, this hued internal area is in titanium (with an "elastic impact polish") but at the same time is connected with SuperLumiNova. That implies replica watches obscurity seeing, however given that the hands themselves are not lumed, I would need to actually see this watch oblivious to completely admire its "night-seeing abilities."
"Micromegas" actually signifies "little vast" and originates from the name of a short story composed via Voltaire in 1752. Voltaire was a French rationalist, yet he was likewise a yearning representative and really begun a watch organization in Ferney, France intended to rival the watchmaker in Geneva.
Returning to these new-for-2015 watches, there is a ton to like for the venturesome and all around financed watch authority. At first, the Swiss Replica Manufacture Royale 1770 Micromegas watches will come in three variations, being either in a completely titanium case, titanium and 18k rose gold case, or an entire 18k swiss replica watches rose gold case – with distinctive hued dials. For the genuinely fearless watch partner, I exceptionally recommend the orange-dialed Manufacture Royale 1770 Micromegas observe in titanium and 18k rose gold case with the coordinating orange-shaded gator strap.


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Dealer Overview on KBB.com
Mark's Auto Mart
Fort Dodge,IA 50501
Mark's Auto Mart Inventory
43 Used Vehicles in Stock
Browse all used vehicles on this dealer's lot
- Service Centers
- Comfortable Waiting Area
- Handicapped Accessible
Dealer Specials
Why You Should Buy A New Car From Us
Welcome to Mark''s Auto Mart located at 2100 5th Ave S. in Fort Dodge,IA. If you are interested in any of our vehicles please call us at 866-811-9464 or text us at 515-573-5931 to arrange a test drive or visit our website www.marksautomart.net to view our complete inventory. When you visit us please mention you saw us on Autotrader and get the Autotrader special.


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Current account mortgage provider Virgin One has taken a major step into the IFA market by signing up to the lending panel of network Mortgage Next.
Brokers belonging to Mortgage Next – the UK's biggest independent mortgage network – will be the first advisers in the UK able to access Virgin One mortgages for their clients.
Virgin One has sold over 70,000 current account mortgages since its launch in 1998 and has a mortgage book worth over £3bn. Previously, the loans were only available direct from Virgin One's website or phone operations.
It says the move – due to be publicised with a series of roadshows across the country throughout June – is part of an ongoing process to develop distribution partnerships.
Virgin One joins 18 other lenders, including Halifax and Woolwich, in offering mortgages through the network, which has around 6,000 advisers.
Mortgage Next managing director Martin Maynard says: "Virgin One is leading the field in developing these new innovative products and we felt it was an important part of our offering to be able to provide such a product to financial advisers."


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Size: 30 mL (1 fl. oz. U.S.)
Because only a small amount is needed per application, one bottle will last at least 3 months!
Velvette Organics Mature Skin Day Oil is perfectly suited for skin showing signs of aging with it's extremely high content of vitamins and essential fatty acids. Containing cranberry oil and edelweiss extract, this blend has unbeatable antioxidant and anti-inflammatory qualities.
In case of allergies, remember to spot test before use!
Facial Moisturizer
Simply warm up 3-6 drops between your palms, and gently press the oil into your face with your palms. Use a light touch to spread the oil gently over the face, focusing on the areas that require extra care.
Facial Serum
After using the facial oil as per the above instructions, apply an extra layer of your favorite cream over top for maximum moisture retention.
Add To Your Favorite Products
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Snacking is scuppering Britain's bid to beat the bulge
Research show Brits unwittingly consume at least 73,000 unnessary calories* each year, but help is at hand as the Hunger Shot minidrink, goes on sale TODAY
It may seem like 'a little something to tide you over', but the average woman's daily snack attack adds an average 200* "stealth" calories a day, that's 73,000 additional calories over the course of a year. If that snack is over and above the calories you need for the day, it could pile on a shocking 1.5 stone / 10.3kg per year, which on average amounts to an increase of 1.5 dress sizes. New research announced today reveals that almost 50% of Brits firmly believe snacking is THE reason they fail to shake off those extra pounds. But help is at hand in the form of the new Hunger Shot mini-drink, which goes on sale TODAY.
The 'Snack-shot' of the Nation Report has been unveiled to mark the launch of the Hunger Shot minidrink: a high protein, high fibre minidrink designed to help you want to eat less between meals. From the makers of Slim.Fast, the unique blend of fibre and protein in Hunger Shot helps you want to eat less between meals. Perfect for those moments between meals when we tend to feel a little peckish and reach for a snack. Best of all, at 54 calories per serving, Hunger Shot is 50 to 100 calories less than the most popular snacks.
Nutritionist Fiona Hunter comments, "Surveys show that we are a nation of snackers. Unfortunately snacks that people usually choose tend to be high in fat and sugar and so have unnecessary calories, which can lead to weight problems. This product provides a high protein high fibre lower calorie snack alternative designed to help people feel fuller for longer and so eat less."
Five o'clock is snack o'clock
As a nation we are famous for elevenses and afternoon tea, yet research reveals that snack attacks are most likely to occur at 5pm, the official time when most Brits will have their hands in the biscuit tin. Yet, with over HALF (55%) of Brits admitting that they have no idea how many calories their snacks contain, it's no wonder that as a nation, we are losing the battle of the bulge.
Snacking hotspots
With more Brits spending longer days at their desks, it's not surprising that just under a third of respondents (29%) said they ate most of their calories at work. The main snacking hotspot, however, is right on their doorstep with 69% of Brits consuming their snacks at home.
But most surprising of all, is the nation's ability to multi-task whilst snacking. Just over one in ten of us (11%) snack whilst doing the housework- housewives across the UK like nothing better than to blitz their home with a snack in one hand and a Hoover in the other.
Snack prevention Squad
With 75% of Brits constantly thinking about snacking throughout the day, it's hardly surprising that we go to extreme lengths to avoid naughty nibbling. 18% of Brits drink endless cups of tea and coffee in a bid to starve off their snacking pangs, others admitted to taking exercise and even having sex in a bid to keep their hunger at bay!
When snacking occurs – reach into the fridge!
Now there's no longer a reason to go to extreme lengths to banish the snack-attack. At 54-calories, in either Strawberry or Vanilla flavour, an individual Hunger Shot is on average, 50 to 100 calories less per serving, than the most common snack of 100 to 200 calories.
Gemma Cleland, European Brand Development Manager for Slim.Fast says, "We have been speaking to consumers about weight loss for over 20 years. Time and time again, snacking comes up as a common downfall when trying to curb the calories. As the SnackShot of the Nation report shows, British womens snacking is contributing 200 calories* unnecessary calories to their daily intake which can hinder them from achieving their weight loss goals. Our research told us that women wanted something sweet to satisfy their hunger pangs and curb their cravings for sugar. We developed Hunger Shot minidrink in response to this need. At 54 Calories, Hunger Shot is a great option with high levels of protein and fibre to help individuals feel fuller for longer."
From the 4th February 2008, Hunger Shot will be available from Tesco, and all major supermarkets from April 2008, and can be found in the refrigerated minidrink aisle. Hunger Shot will be sold in packs of four, at a recommended retail price of £2.89.
For product samples, photography or further information, please contact:
Emma Russell / Jenny Mitton on 020 7693 6999
Notes to editors
* Based on data from the National Diet & Nutrition Survey (Henderson et al. 2003). The average woman consumes 12% of total food energy daily from foods like buns, cakes, crisps and chocolate. That is equivalent to at least 200 Calories per day or 1300 Calories per week.
Snack Shot of the Nation Report
The Snack Shot of the Nation Report questioned 1000 men and women across the UK. Ipsos Mori December 2007
Hunger Shot™
Hunger Shot™ is a delicious yogurt drink packed full of protein and fibre that helps you want to eat less between meals.
• A chilled 100ml mini drink
• Dairy based
• Available in two favours – Strawberry and Vanilla
• 54 calories per minidrink
• Sold as a 4-pack
For stockists contact the Slim.Fast careline on 0800 587 447 or visit www.slimfast.co.uk.
Hunger Shot™ is available in Tesco now and in all other major supermarkets from April 2008.
Wednesday, 6 February 2008
1 comment:
- Blogger said...
SuperPayMe is a very popular work from home site.
- Thursday, July 27, 2017
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By now you're probably thinking once you've got sussed out your camera the hard bit is over; you can just grab a film, load it up and off you go. However, you might want to think again. The broad assortment of film in Express Imaging, City Road, is enough to show you need to make sure you're using one that is not only compatible with your camera but one that is going to suit your type of photography and will produce the best image in your shooting conditions.
There are three main types of film but to break it down for you I'm just going to focus on the most familiar type for now – colour negative film, also known as C-41. This comes in 35mm, 120, 126, 127 and 110 film. Colour negative is made up of three layers of emulsion which are individually sensitive to different colours; the top layer is blue, then green, then red. Once you've snapped your shot, your image is developed on an orangey-brown negative.


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No Freedom (a song by Dido)
"No love without freedom,
No love without freedom,
No love without freedom,
No freedom without love..."
Talented is Dido. When I heard this song, the chorus struck a chord in the piano of my soul. I thought of what she sang... "...no love without freedom..." She always had a way with lyrics, this Dido. Below is her music video.
But When You Fall in Love, You Lose Your Freedom - I think this to be true. And if at any point in our relationship, we appear to have a semblance of choice, a veneer of options? Why, the unpalatable truth is that we have not properly fallen in love.
Divine Love. And that is why in the School of Love that is this world, and in relation to the object of devotion and affection that is our Lord God, I am still in kindergarten. Trying with some difficulty to grasp and to hold unto that which the mystics of Islam and the world call Divine Love. Because I still think I have choices, you see... Therein lies my weakness.
But I am not too worried, sunshine. Because I also believe that our path, our journey in this life is through that weakness...
Onwards, through the realisation of our utter helplessness, towards true servanthood of Love.
ya Allah, ya Rasulullah... how blessed are we, sunshine.
Have a truly beautiful Sabbath.
wa min Allah at-taufiq
Hate has no place in Islam
Love will show the Way


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ECS offers new PhD studentships up to ÂŁ18k
New enhanced PhD Studentships up to the value of ÂŁ18,000 are being offered for graduate research students beginning PhDs in the School this year.
According to Professor Nick Jennings, Deputy Head of School (Research), the decision to provide these enhanced Studentships is an indication of the importance that the School places on doctoral research. 'The School continues to make a substantial strategic investment in research,' he said.
'As a leading research School we already offer our PhD students some of the best facilities and research training available. We are continually looking at ways that we can increase opportunities for our graduate researchers and this year we have decided to award five Studentships of ÂŁ18,000 a year over the three years of the PhD and an additional five Studentships of up to ÂŁ15,000.'
These Studentships are open to UK nationals (or EU students who make the DTA eligibility criteria) and will be awarded to outstanding candidates who apply to undertake a PhD in the School. Applications must be made by 31 April.
Find out more about PhD opportunities in the School on our Research pages and our PG Admissions pages.


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NBC is teaming with Adam Sandler's Happy Madison Productions, 3 Arts Entertainment and Sony TV on a new sitcom for which they've given a script commitment plus penalty.
The twist? It's a reboot the 1985 Val Kilmer movie "Real Genius". That film starred the actor as a college senior working on a chemical laser at the fictitious Pacific Tech University.
The reboot will turn the story into a modern-day workplace comedy focusing on the relationship of two incompatible co-workers. Craig DiGregorio ("Workaholics") and David King ("Parks and Recreation") are penning the script.
Meanwhile, Netflix is partnering with Saban Brands and ZAG Entertainment on a new original show about the late 1980s toy line and cartoon "Popples".
The toys are brightly colored creatures who live in the world of Popplopolis and can transform from fluffy balls into furry friends. their good intentions backfire in comedic ways, leading them to find crazy ways to undo the mayhem they've caused.
Each episode will focus on key characters like Bubbles, Sunny, Lulu, Izzy and Yikes. Twenty-six half-hour episodes have been ordered for the streaming service and will be available online next year.
Source: EW & The Live Feed


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Best of Kansas City 2017: Eat & Drink
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Photo by brooke vandever
Best Wine Bar
Ça Va
Champagne is technically wine, so we feel we can choose this hidden, romantic bubbly bar in Westport as the Best of KC. It just fizzes with equal parts comfy and rock star. Evoking joie de vivre with its cozy, intimate vibe taken straight from the streets of Paris, its divine menu consists of seasonal and classic Champagne cocktails and a snazzy selection of bottles from Oregon to France. 4149 Pennsylvania Ave., Kansas City, Mo., (816) 255-3934, cavakc.com
See what Ca Va's bartender, Caitlin Corcoran has to say about her life behind bars.
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Live Green with Windows and Doors
I remember as a very young child wishing our house had a big picture window like our neighbors across the street. Well as I learned later on in life, even though that window was very nice,it was not energy efficient. Basically the bigger the window the less efficient it is and the more windows in a house......you've got it, lost efficiency.
If you have plans on building and living where there is a fantastic view it is well worth it to invest in energy-efficient windows to reduce the negative consequences of lost efficiency.
The placement of windows if you're are building your own home or buying an already built home will affect the amount of heat absorbed in a house.
Windows on the western side of a house can heat up a home in the hot summertime to make it feel hot as an oven. Also that same window can make the room very warm and cozy in winters cold.
Types of Windows
Crank style windows operate using cranks and are the most efficient design in a window. They allow for the window to seal tight against the frame. The Double-hung style window that slides sideways or up and down are not as efficient because they have to be able to slide which means there is some looseness which in turn allows air in and out.
Dual-pane windows are made with two sheets of glass with an air cavity between the two panes. In cold weather the space between dual-pane windows fills up with argon and the glass is covered with a low-emissivity coating which allows heat to reflect back into the living areas. On the contrary in warm climates the heat is reflected back outside. The only downside to dual-pane windows is that the chemical made for the window coating can be harmful to the environment and can cause some of the same problems that pesticides do.
Whatever windows use do use make sure they are installed properly with a tight seal so energy is not wasted.
I haven't said anything about doors but the most important thing is to make sure they close with a tight seal and have the proper weather stripping installed. This keeps the temperature inside the house and money in your bank.
Great article. You made some very important points especially the importance of double pane windows when purchasing larger windows and utilizing low-e coatings on the glass. At Moonworks, we pride ourselves on being green. This is why we only sell Renewal by Andersen replacement windows, which are both green and energy efficient.
I think the crank windows are great. This article is important.
Thank you
Your fan.


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Section 12
The Valuation Office Agency's (VOA) technical manual used to assess capital gains and other taxes.
Part 1: the legislation
12.1 Introduction
Most residential properties are owned directly by individuals but in some cases a dwelling may be owned by a company (or other collective investment vehicle). In these circumstances the dwelling is said to be 'enveloped' because the ownership sits within a corporate 'wrapper' or 'envelope'.
ATED is a tax payable by 'non natural persons' (i.e. certain companies, partnerships and collective investment vehicles) that own an interest in a dwelling valued above a certain amount. It was introduced by the Finance Act 2013 (FA 2013) and first came into effect on 1 April 2013. The tax was extended to include additional properties from 1 April 2015 and 1 April 2016 by the Finance Act 2014.
12.2 ATED Tax Returns
ATED is payable each year and taxpayers need to complete an ATED Tax Return for each if all of the following apply:
- The property is a dwelling (see paragraph 12.4 below).
- The property is situated in the UK.
- The value of the property on 1 April 2012, or at the date of acquisition if later (see paragraph 12.5 below), is above the threshold value for the tax. The original threshold value of £2 million was reduced to £1 million from 1 April 2015 and £500,000 from 1 April 2016, by the Finance Act 2014.
- The property is owned, completely or partly, by a company, a partnership where one of the partners is a company or a 'collective investment vehicle' (for example, a unit trust or an open ended investment company).
There are reliefs that could in some cases reduce the tax completely but taxpayers can only claim these reliefs if they complete and send in an ATED tax return.
ATED tax returns and payments normally have to be submitted to HMRC by 30 April at the beginning of each ATED period. An ATED period lasts for one year and begins on 1 April. For the first year of ATED (i.e. for the period beginning 1 April 2013) the tax return was not due until 1 October 2013 and payment was not due until 31 October 2013. Similarly for the first year of the reduced value thresholds introduced by the Finance Act 2014 (i.e. for the period beginning 1 April 2015) the tax return is not due until 1 October 2015 and payment is not due until 31 October 2015.
If a dwelling first falls within ATED on a date after 1 April in an ATED period, then the return and payment are due within 30 days where purchased or 90 days where the dwelling is newly built. For example, if a taxpayer purchased a property on 1 July, their return and payment would normally be due on 31 July.
12.3 Amount Payable – value bands
The amount of ATED payable depends on the band into which the value of the property falls. The rates currently proposed are:
|Property Value
|Annual Tax 2015-16
|Annual Tax 2016-17
|>£500,000 to £1 million
|Not applicable
|> £1 million to £2 million
|£7,000 + CPI increase
|>£2 million to £5 million
|£23,350 + CPI increase
|>£5 million to £10 million
|£54,450 + CPI increase
|>£10 million to £20 million
|£109,050 + CPI increase
|>£20 million
|£218,200 + CPI increase
If a taxpayer only owns the dwelling for part of a year, or they change how they use the property so that it moves into or out of ATED during the year, then ATED applies on a proportionate basis.
The amount of ATED payable is normally increased each year in line with increases in the Consumer Price Index (CPI).
12.4 Basis of valuation
The value of a dwelling for the purposes of ATED is the 'market value' of the property on the relevant day and s.98(8) FA 2013 provides that 'market value' is to be determined as for the purposes of the TCGA 1992 (see sections 272 of that Act). Guidance on the meaning of 'market value' for the purposes of the TCGA 1992 is contained in Section 7, paragraph 7.1 of this Manual.
If it is necessary to value only part of a property (for example, if part of the property owned by the company is used for commercial purposes) then only the residential part of the property should be valued for the purposes of ATED. Any necessary preliminary arrangements to enable a sale of the dwelling part only should be assumed to have been made before the hypothetical sale, in accordance with established case law.
12.5 The valuation date
The valuation date for ATED depends on whether the interest in the property was owned by the taxpayer on 1 April 2012 or whether it was acquired or built after that date.
a. If the interest in the property was owned on 1 April 2012 then the valuation date is 1 April 2012.
b. If the interest in the property is acquired after 1 April 2012 then the valuation date is the date of completion of the purchase or, if earlier, substantial performance of the contract.
c. If the property is built after 1 April 2012 then the valuation date is the date when the property is first occupied, or the 'completion day' whichever is the earliest. The 'completion day' is the day on which the new dwelling is treated as having come into existence for the purposes of Council Tax.
The value of the property on the date specified under (a), (b) or (c) above will be used for ATED return periods from 1 April 2013 up to 31 March 2018. It will be necessary for all properties to be revalued again as at 1 April 2017, to cover the ATED returns for the five return periods starting on 1 April 2018.
12.6 The Property to be valued
ATED applies to 'dwellings' as defined in s.112-119 FA 2013 and it is important that caseworkers understand the extent of the property to be valued. In particular:
a. land
The property to be valued will include all land that is, or is intended to be, occupied or enjoyed with the dwelling as 'garden or grounds' (including any buildings or structures on the land unless they are being used for a purpose covered by a relief). 'Garden and grounds' are not defined in the statute other than being land that is occupied and enjoyed by the taxpayer with the dwelling. Garden or grounds will normally include any land serving chiefly for ornament and recreation but not land used for agriculture, commercial woodland, trade or business. Paddocks and orchards may constitute 'grounds', provided that there is no business use.
b. dwellings forming part of a larger mixed use property
If a dwelling forms part of a larger mixed-use property that has parts not used for residential purposes then only the residential part should be valued.
c. other dwellings
If the property owned by the taxpayer (including any property owned by a company or person connected with the taxpayer) comprises of more than one dwelling or the taxpayer owns other adjoining dwellings then the property to be valued may include other associated dwellings. Associated dwellings should be included in the valuation if:
i) The associated dwelling is situated in the garden or grounds of a dwelling and occupied or enjoyed with that dwelling. (s.115 FA 2013)
ii) The associated dwelling is situated in the garden or grounds of the main dwelling and, although not occupied or enjoyed with that dwelling, it does not have 'separate access' (see paragraph 12.7 below) and is not being used for a purpose covered by a relief (see paragraph 12.12 below). (s.116 FA 2013)
iii) The associated dwelling is in the same 'building' (see paragraph 12.8 below), there is 'private access' (see paragraph 12.9 below) between the two dwellings and it is not being used for a purpose covered by a relief (see paragraph 12.12 below). (s. 117 FA 2013)
12.7 Other Dwellings – Meaning of Separate Access (s.116(9) FA 2013)
For the purposes of paragraph 12.6(c) (ii) above, an associated dwelling has 'separate access' only if:-
a. There is access to the associated dwelling directly from a highway (in Scotland, a road) that the dwelling adjoins, or
b. The person entitled to possession of the associated dwelling has access to that dwelling from a highway (in Scotland, a road), exclusively by passing over land that the person is entitled to pass over by reason of one or more rights of way or other interests in land to which the person is separately entitled.
12.8 Other dwellings – meaning of a building (s. 119 FA 2013)
For the purposes of paragraph 12.6(c) (iii) above, any structure (such as a terrace of houses or a pair of semi-detached houses) that is composed of or includes dwellings is regarded as 'a building'.
12.9 Other dwellings – meaning of private access (s.118(2) and (3) FA 2013)
For the purposes of paragraph 12.6(c) (iii) above, there is 'private access' between two dwellings if the person entitled to possession of each dwelling is entitled, by reason of a right of way or other interest in land, to have access to that person's dwelling from the other dwelling, without passing over any part of the building (or any other land) in which a 'third party' has an interest entitling that third party to enter it.
A 'third party' means a person other than the persons entitled to possession of the dwellings in question and persons connected with any of them.
12.10 The interest to be valued
The interest to be valued is the actual interest held by the taxpayer at the valuation date.
Where companies or individuals connected to the taxpayer own other interests in a dwelling, then these should be added together for valuation purposes, i.e. the two interests should be valued as though they were a single aggregated interest based on what a purchaser would be prepared to pay to acquire both interests together (s.109 FA 2013).
If, for example, the taxpaying company owned the freehold interest in a dwelling subject to a lease to an individual connected to the company, it would be appropriate to value the combined interests on the assumption that both were available to any prospective purchaser.
12.11 Exemptions
ATED does not apply to buildings used for the purposes specified in s.116(2) or (3) FA 2003. This includes, for example, hotels, guest houses, boarding school accommodation, hospitals, student halls of residence, military accommodation, care homes and prisons.
12.12 Exemptions and reliefs
There are a number of reliefs that may mean that a taxpayer does not have to pay any ATED but they can only claim these reliefs by completing and sending in an ATED return.
A dwelling might get relief from ATED if it is:
a. let to a third party on a commercial basis and isn't, at any time, occupied (or available for occupation) by anyone connected with the owner.
b. open to the public for at least 28 days per annum.
c. held for the use of employees of the company, for the company's commercial business and where the employee does not have an interest (directly or indirectly) in the company of more than 5 per cent. The employee's duties must not include services for any present or future occupation of the property by someone connected with the company.
d. a farmhouse, if it is occupied by the farmer who farms the associated farmland full time.
e. part of a property trading business and isn't, at any time, occupied (or available for occupation) by anyone connected with the owner.
f. part of a commercial property development business, purchased with the intention to re-develop and sell it on and is not at any time occupied by anyone connected with the owner.
g. financial institutions acquiring dwellings in the course of lending.
h. providers of social housing.
Full details of the above reliefs can be found in Section 30 of HMRC's ATED Technical Guidance.
a. are exempt from ATED (see Section 42 of HMRC's ATED Technical Guidance).
12.13-19 Reserved
Part 2 – Case procedures - general
12.20 Reference of cases to the VOA
HMRC may request advice for the purposes of either:
a. a taxpayer's request for a 'Pre-Return Banding Check' (PRBC) or b. a post-return assurance check case.
HMRC will send all requests for advice by e-mail to 'SVT Hub'. The e-mail heading and text will make it clear whether the request is for the purposes of (a) or (b) above. The e-mail will also include the relevant HMRC client account number.
The e-mail will include a scanned copy of either the PRBC application form or the ATED tax return form and any attachments.
12.21 Registration of cases
Taxpayers are required to submit a separate ATED tax return for each property in which they have an interest and which is liable to ATED (i.e. not covered by a claim for relief or exempt). Similarly if a taxpayer requests a PRBC, before submitting their ATED tax return, they must fill in a separate PRBC application form for each property in which they have an interest. A separate case should therefore be created for each valuation included in the request from HMRC. For example if a taxpayer submits two PRBC applications in respect of two different properties then, even if they are referred to the VOA in one e-mail by HMRC, two separate cases should be created.
All ATED cases should be entered on the CRAC system using the following case types:
a. PRBC cases = case type 140. b. Post-return assurance check cases = case type 141.
All cases should initially be registered on CRAC as credit type 01 (valuation only cases). Some cases falling within (b) above may need to be amended to credit type 02 (negotiation cases) at a later date during the life of the case. If a case is reported then later referred back for further negotiations it should be registered as credit type 03 (referred back cases).
All ATED cases should be entered on the EDRM system and processed in accordance with EDRM guidance. On registration the following documents will be placed on every file:
a. the HMRC instruction with attachments.
b. a valuation template.
c. a case reporting template
d. a History Working Sheet
e. a digital map.
The case will be allocated to the appropriate caseworker indicated on the ATED case allocation sheet.
12.22 Acknowledgement
All requests for valuation advice should be acknowledged by SVT Hub when the case is allocated to a caseworker. The acknowledgement should include the name of the caseworker, their location, and telephone number.
12.23 Time Limits
ATED cases are subject to the same timeliness performance targets as CGT cases so:
a. for all credit type 01 cases the target is to report cases within an average of 20 working days.
b. for all credit type 02 or 03 cases the target is to report all cases as soon as possible and within an average of 100 working days.
12.24 Liaison with HMRC
Caseworkers should maintain regular contact with the HMRC caseworker during the life of a case, particularly if any difficulties are encountered in progressing the case. If there are delays in progressing a case progress reports should be issued to HMRC in accordance with the guidance below.
12.25 Reports
All reports to HMRC should be sent to the HMRC caseworker by gsi e-mail, unless the case is 'confidential' (see paragraph 12.28 below).
When reporting ATED cases all that will be accepted or agreed and reported is the relevant value band, not the precise value. Consequently the values recorded in CRAC should not be a precise value. For ATED cases the following codes should be used both for the 'value reported' and the 'value returned' fields in CRAC:
|Value Reported
|Value Returned
|Valuation cannot be provided
|Not applicable - use codes below
|Sub threshold < £500K
12.26 Quality assurance and quality control
ATED cases are subject to the QA and QC procedures applicable to all HMRC casework.
12.27 Advice on questions of principle and law
If, at any stage in a case, caseworkers need advice on questions of principle or legal interpretation they should consult the SVT Policy and Professional team.
12.28 Confidential cases
If, exceptionally, HMRC consider that a case should be treated as 'confidential' the hardcopy papers will be sent by TNT Tracked Service to the VOA SVT Operations Manager, who will then arrange for registration and forward the hardcopy papers to the caseworker. Casework marked as 'confidential' should be worked and retained in hardcopy with a suitable note placed into the EDRM file stating where the hardcopy file is located. The hardcopy file should be clearly marked up on the front cover as 'confidential'. No papers should be held on any other computer drives.
12.29 Reserved
Part 3 – Case procedures – PRBC cases
12.30 Introduction
The purpose of the PRBC service is, if possible, to give taxpayers who may be unsure about their proposed valuation some certainty before they submit their ATED tax return.
Taxpayers might want some certainty where a property is valued at an amount close to one of the ATED value band thresholds. This is so they can agree which ATED band the property falls into, or whether it falls outside the tax as it is deemed to be under the value threshold. The PRBC service is only available to customers if:
- they are not due a relief that will reduce the ATED charge to nil, and
- the value the taxpayer has placed on the property falls within 10 per cent of a banding threshold
A taxpayer may therefore only request a PRBC if their valuation of the property is between the ranges shown below:
- £900K - £1.1 million
- £1.8 million - £2.2 million
- £4.5 million - £5.5 million
- £9 million - £11 million
- £18 million - £22 million
The aim of the PRBC service is to confirm, based on the information provided, whether the banding proposed by the taxpayer is acceptable (rather than the specific valuation of the property).
All PRBC requests must be sent by the taxpayer to HMRC. If HMRC consider that a PRBC is appropriate they will then request advice from the VOA.
12.31 HMRC request
If based on the information provided in HMRC's request for advice; a. there is insufficient information to identify the property, or b. it is clear that the taxpayer's valuation of the property does not fall within the ranges specified in paragraph 12.30 above,
HMRC should be advised as soon as possible and no further action should be taken on the
request until further information or clarification is received from HMRC. If a case has been opened and (b) above applies the case should be cancelled as soon as possible.
If advice is still required, HMRC will resubmit the request with all the papers attached to the SVT Newcastle inbox. If the further information or clarification is received by a caseworker direct from HMRC the caseworker should forward the e-mail to the SVT Newcastle inbox.
On receipt of the further information or clarification from HMRC SVT Newcastle will register a new case (credit type 01).
12.32 Further information required
On receipt of a PRBC case, the caseworker should as soon as possible consider whether there is sufficient information available to provide advice on the relevant valuation band or whether further essential information is required. The caseworker should consider the information provided by the taxpayer and office records.
Where information is lacking the caseworker should, whenever possible, make any assumptions that seem reasonable and unlikely to give rise to substantial error in valuation. There should be no direct contact with the taxpayer or their agent. Where the information provided is insufficient to make a judgement on the relevant value band then the caseworker should notify HMRC within 20 working days of receipt of the case, specifying the information required and requesting HMRC to obtain it from the taxpayer. The case should be reported on CRAC within 20 working days of receipt.
If the information is received from the taxpayer HMRC will forward the information provided to the VOA. On receipt of the information a new case (credit type 01) should be opened and the valuation should be considered in accordance with the procedures in this Part.
12.33 Inspections
PRBC cases should on first reference be considered on the basis of the information provided by the taxpayer and any office records. An inspection should not therefore be carried out in any first reference (credit type 01) PRBC case.
12.34 Reliefs
At the time of any PRBC request the taxpayer will not have established any claim for relief. If the taxpayer considers that the whole property is due a relief that will reduce the ATED charge to nil then no PRBC request can be made.
However, in some cases the taxpayer may not include part of a property in their valuation because they consider that a relief is due in respect of that part (e.g. part of the property is let to a third party on a commercial basis and is not, at any time, occupied, or available for occupation by anyone connected with the owner). Any advice on a PRBC request is based on the information provided by the taxpayer and this must be made clear in the report. If it subsequently transpires that HMRC do not accept that the taxpayer was entitled to relief in respect of the part excluded from the valuation then the PRBC advice will be null and void.
12.35 Valuation Report
If no further essential information is required, the caseworker should decide on the basis of the information provided by the taxpayer, together with any knowledge of the property and office records, whether or not the proposed banding may be accepted.
If the taxpayer's proposed banding can be accepted HMRC should be advised accordingly and the report endorsed 'as returned'.
If the taxpayer's proposed banding cannot be accepted then the caseworker should report accordingly and notify HMRC of the value band that is considered to be applicable. The report should be endorsed as 'not negotiated' and also explain the reasons why the valuation submitted by the taxpayer cannot be accepted. The report should also clearly state that the opinion is based on the information provided by the taxpayer (for example, if part of the property has been excluded from the valuation because the taxpayer considers that a relief is due).
The report should normally be sent to HMRC by gsi e-mail (see paragraph 12.25 above).
12.36 Urgent cases
Taxpayers are encouraged to submit any PRBC request as early as possible because if they do not leave enough time for HMRC/VOA to consider their PRBC request, or further information is required, then it may not be possible to give the taxpayer a decision before the date they need to send in their ATED return. If cases are received near the ATED filing date they should be treated as urgent and every effort should be made to give taxpayers a decision before the date they need to send in their ATED return.
However, if it is not possible to give a taxpayer a decision before the filing date then HMRC's advice is that if a taxpayer thinks they may need to pay ATED then they should submit a return along with the appropriate payment of tax. By doing this the taxpayer can avoid accruing interest or becoming liable for a penalty for sending the return late. Taxpayers are advised to submit their ATED return based on the banding they think is appropriate. If the VOA subsequently advise that the taxpayer's proposed banding is not acceptable HMRC may then open an enquiry into the taxpayer's return to enable further consideration of the valuation.
12.37 Negotiations
If after being notified that the VOA are unable to accept their proposed banding the taxpayer advises HMRC that they wish to discuss the valuation with the VOA then, if there is still sufficient time before the ATED filing date, HMRC will request the VOA to open negotiations with the taxpayer to endeavour to agree the appropriate banding.
On receipt of such a request the case should be re-opened as a referred back (03 credit type) case. The caseworker should then follow the same procedures as for a post-return assurance check case (see Part 4 below).
If it is not possible to conclude negotiations before the ATED filing date then the taxpayer will need to proceed as indicated in paragraph 12.36 above.
12.38-12.39 Reserved
Part 4 – Case Procedures – post-return assurance check cases
12.40 Introduction
After an ATED return has been received HMRC may request formal advice on the valuation adopted by the taxpayer in the return (see paragraphs 12.41 – 12.50 below).
HMRC may also in some cases request informal advice on the value of a property to consider whether a taxpayer who has not submitted an ATED return should have done so (see paragraph 12.52 below).
12.41 HMRC Request for formal advice
If HMRC decide to challenge the valuation adopted by the taxpayer in their ATED return they will open an enquiry into the return and obtain full information from the taxpayer on the property valued, the interest held and a copy of any supporting professional valuation report obtained by the taxpayer. All information obtained from the taxpayer will be attached to HMRC's request for advice.
If there is insufficient information to identify the property then HMRC should be advised as soon as possible and no further action should be taken on the request until further information is received from HMRC.
All formal requests for advice should be dealt with in accordance with paragraphs 12.42-12.50 below.
12.42 Taxpayer's banding acceptable
If on the basis of the available information, or after obtaining further information from the taxpayer, the caseworker is able to accept the banding put forward by the taxpayer then the case should be reported 'as returned'. The report should usually be issued to HMRC within either 20 working days of receipt of the case or receipt of any further information requested.
If the case is reported on the basis of the information included in the request the credit type will be 01, if it is necessary to obtain further information from the taxpayer then the credit type will be 02 or 03 (see paragraphs 12.43 and 12.45 below)
12.43 Contact with taxpayer or agent
A letter should be sent to the taxpayer, or agent, advising that the case has been received and the name of the caseworker to whom it has been allocated in all cases not reported within 20 working days of receipt of the case.
In cases where further information is required this opening letter should include the request for the information required (see paragraph 12.44 below).
12.44 Further information required
On receipt of an assurance check case, the caseworker should as soon as possible consider whether there is sufficient information available to provide advice on the relevant valuation band or whether further essential information is required. The caseworker should consider the information provided by the taxpayer and any available office records.
Where the information provided is insufficient to make a judgement on the relevant value band then the caseworker should contact the taxpayer or their agent to obtain the further information required in accordance with paragraphs 12.45-12.46 below. If it is necessary to request further information the case credit type should be amended from 01 to 02.
12.45 Request for further information
The caseworker should seek to obtain any further information from the taxpayer, or their agent, within 20 working days of receipt of the case. The request for information should include a date by which it is required (usually 20 working days) and also advise the taxpayer, or agent to make contact if they are unable to meet this date. It is important for caseworkers to carefully consider the further information needed to ensure that they do not request information that has already been provided.
12.46 No Reply to request for information
If no reply is received to a request for information a reminder should be issued after 20 working days. The reminder should set out the information required again and advise the taxpayer that if it is not received within 20 working days the matter will be referred to the HMRC to consider seeking the outstanding information formally. If a substantive reply, or a refusal to supply the information, has not been received after a further 15 working days then the caseworker should telephone to seek an explanation for the delay. If the information is still not received by either 20 working days from the issue of the written reminder (ie. up to 60 working days from receipt of the case), or by the revised date agreed in the telephone call, HMRC should be notified so that the HMRC caseworker may consider using HMRC's information powers (in Schedule 36, Finance Act 2008) to obtain the outstanding information. Pending receipt of the required information, the file should be reported and the taxpayer or agent should be notified of the request to HMRC to obtain the information.
The HMRC caseworker will advise SVT Hub when the required information has been obtained. When the required information is received the case should be reopened (credit type 03) and the caseworker should then proceed with the valuation and any negotiations required.
If the information is received by the VOA direct from the taxpayer, or agent, after HMRC has been asked to consider a formal request the caseworker should immediately notify the HMRC caseworker, so that any formal action may be halted. The caseworker should then arrange for the case to be reopened (credit type 03) and proceed with the valuation and any negotiations required.
12.47 Taxpayer's bandings not acceptable
If on the basis of the available information, or after obtaining further information from the taxpayer, the caseworker is unable to accept the banding put forward by the taxpayer then the property should be inspected internally (see paragraph 12.48 below). If it is necessary to inspect the property then, if it has not been done already (see paragraph 12.42 above) the case credit type should be amended from 01 to 02. If after inspection the caseworker is still unable to accept the taxpayer's banding then the case should be progressed in accordance with paragraph 12.49 below.
12.48 Inspections
a. statutory powers
Paragraph 12A of Schedule 36 of the FA 2008 (as amended by FA 2013, Schedule 34, Part 1, paragraph 2), provides that an officer of HMRC may enter and inspect premises for the purpose of valuing, measuring or determining the character of the premises or property if the valuation, measurement or determination is reasonably required for the purpose of checking any person's position as regards ATED. A person who the officer considers is needed to assist with the valuation, measurement or determination may enter and inspect the premises or property with the officer. This statutory inspection power is subject to conditions contained in paragraph 12B. An inspection using the statutory power contained in paragraph 12A may be carried out only if either Condition A or Condition B is satisfied. Condition A provides that the inspection is carried out at a time agreed to by the relevant person, and that the relevant person has been given notice in writing of the agreed time of the inspection. Condition B provides that the inspection has been approved by the tribunal, and any relevant person specified by the tribunal has been given at least 7 days notice in writing of the time of the inspection.
In most cases it will usually be possible to arrange an inspection for valuation purposes with the taxpayer (or the current owner or occupier of a property) by agreement without resorting to formal use of the statutory powers. When arranging inspections by agreement caseworkers should always follow the advice contained in the following paragraphs and if in any case inspection is refused or frustrated caseworkers must refer details of the difficulty to SVT Policy and Professional in accordance with sub-paragraph (c) below. Procedures for approving the issuing of notices to exercise the statutory powers and references to the tribunal for approval to meet the requirements of Conditions A and B above have been agreed with HMRC and SVT Policy and Professional will advise the caseworker on the appropriate action to be taken.
b. conduct of inspection
Caseworkers should always give prior notice of a proposed inspection and, if possible, confirm any verbal arrangements in writing before an inspection is undertaken. For tax confidentiality reasons the particular purpose of the inspection must not be disclosed to anyone other than the taxpayer or their agents. If some limited disclosure to anyone else is considered necessary the use of the phrase "for tax purposes" is appropriate. If a caseworker is confronted with a situation where only a minor (child) is present on the premises, under no circumstances should any inspection of the property be made either internally or externally. This also extends to the taking of, or checking of external dimensions. On returning to the office, the caseworker should send a letter to the occupier explaining the circumstances and, an appointment should be made with a request that an adult will be present on the next occasion. In all cases the caseworker should produce an authority to inspect.
c. inspection refused
If after attempting to arrange an inspection by agreement facilities to inspect are refused or frustrated the facts should be reported to SVT Policy and Professional within 5 working days of the refusal or the second failed appointment. The report to SVT Policy & Professional should give an estimate of the valuation required, based on an inspection without entry on to the property. HMRC should be advised, by either telephone or email, of the action taken. SVT Policy and Professional will then advise the caseworker how to proceed.
12.49 Negotiations
Where, following inspection the caseworker, is unable to accept the value returned the taxpayer should be advised of the caseworker's opinion of value either within 30 working days of receipt of the case or 20 working days of the receipt of any further information or inspection. If no response is received from the taxpayer or agent reminders should be issued to the taxpayer/agent at 20 working day intervals.
Every effort should be made to conclude negotiations and report the case as soon as possible, the aim being to report all cases within an average of 100 working days.
If negotiations reach deadlock or the other side are not responding then an 'unagreed' report should be issued as soon as possible in accordance with the procedures in Part 5 of this Section and the case file closed. The case may be re-opened if it is referred back for further negotiations after HMRC have contacted the taxpayer.
12.50 Progress reports to HMRC
The caseworker should normally issue a progress report to HMRC at 13 weeks from receipt of the case. Detailed progress reports should be issued in all cases not reported after 100 working days , detailing the state of the negotiations and the values contended for by the VOA and the parties, and at two monthly intervals thereafter until the case is reported.
12.51 Reports to HMRC
Cases should be reported to HMRC endorsed either 'as returned', 'agreed' or 'unagreed' (see Part 5 below) as appropriate.
Reports should normally be sent to HMRC by gsi e-mail (see paragraph 12.25 above).
12.52 Informal requests for advice
If HMRC are requesting informal advice on the value of a property to consider whether a taxpayer who has not submitted a return should have done so, then the request will be clearly marked as a request for informal advice.
In such cases the information available to HMRC may be limited - but whatever information is available will be detailed in HMRC's request. Every effort should therefore be made to provide advice based on the available information and making any reasonable assumptions.
HMRC will in their request make it clear that only not negotiated advice is required and that there must be no contact with the taxpayer. If any further essential information is required before a valuation can be provided in such a case then HMRC should be advised accordingly.
All requests for informal advice should be registered on CRAC as credit type 01 (see paragraph 12.21 above).
12.53 Reliefs
It is for HMRC to decide if a taxpayer qualifies for any of the reliefs from ATED (see paragraph 12.12 above). If a taxpayer raises any queries about the availability of a relief they should be advised to contact HMRC.
12.54-12.59 Reserved
Part 5 - Unagreed/defendable on appeal procedures
12.60 Unagreed valuations
If it is not possible to reach agreement with the taxpayer on the appropriate banding then an 'unagreed' report should be issued to HMRC.
Issuing an 'unagreed report' to HMRC is the first step in a series of procedures which may culminate in a Tribunal hearing. Consequently, before reporting an 'unagreed' valuation to HMRC, the case must be thoroughly reviewed to ensure that any assumptions made are confirmed by the facts, that the supporting evidence is relevant and the valuation is prima facie defendable.
12.61 Statutory provision for appeals
Where the dispute concerns the market value of a dwelling any appeal shall be determined by the Upper Tribunal if the land is in England and Wales or by the Lands Tribunal for Scotland if the land is in Scotland (FA 2013, Schedule 33, Part 7, paragraph 54(3)).
Under Tribunal Procedure Rules all appeals "on questions of the value of land or interests in land arising in tax proceedings" are now allocated to the Upper Tribunal Lands Chamber in accordance with SI 2009 no 1021 [The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No. 2) Order 2009].
Before a case can be referred to the relevant Tribunal HMRC must issue an appealable decision and the taxpayer must appeal against that decision. The taxpayer may then at any time notify the appeal to the Tribunal; should this happen the matter must be referred at once to SVT Policy & Professional for instructions.
If a case involves a dispute not concerning the value of land (for instance there may be a disagreement as to extent of the property to be valued) then a preliminary reference may be made to the First-tier Tribunal to determine these issues.
12.62 Monitoring outstanding cases
Unless they have already been identified at an earlier time as being incapable of agreement all cases should be reviewed by the caseworker when they have been in the office for 80 working days. Any necessary action to ensure that negotiations are brought to a conclusion should be taken at an early stage to ensure that cases may be reported as soon as possible thereafter.
12.63 Review of case
As soon as it becomes clear that agreement is not possible consideration should be given to reporting 'unagreed'. An unagreed report should only be issued when negotiations have genuinely reached deadlock or if the other side is not responding
Before reporting an unagreed valuation to HMRC the case should be thoroughly reviewed by the sector leader to ensure that:-
a. there is no prospect of agreement, negotiations have been exhausted and all correspondence has been answered. b. that an internal inspection has been undertaken of the subject property together with external inspections of all comparables. c. the approach to the valuation is correct in principle and law. d. subject to any disclosure consents being forthcoming, the available evidence adequately supports the opinion of value and any known evidence which could discredit the valuation is sufficiently outweighed by favourable evidence. e. if the valuation is largely or wholly unsupported because the evidence is scanty or non-existent the opinion of value is logical and reasonable having regard to all the circumstances. f. if factual information is in doubt, or has not been made available, the assumptions behind the valuation are reasonable. If in the event of those assumptions proving to be incorrect there would be a substantial variation in the opinion of value resulting in a different banding then the report to HMRC must make those assumptions clear and request HMRC to advise the taxpayer accordingly. g. consideration should be given to whether the case would benefit from 'Alternative Dispute Resolution' (ADR).
12.64 Report to HMRC
The unagreed opinion of value should be issued direct to the HMRC caseworker endorsed "Unagreed" and the report should state:-
- the actual valuation considered to be appropriate (ie. not just the appropriate value band)
- the reason why the valuation is unagreed (e.g. whether due to a difference of opinion, information not provided or the parties failure to respond)
- the parties latest valuation
- any information still required
- any assumptions made
- whether it is considered that there is a point of principle in dispute
- comments on the strength of the case with, if appropriate, an indication of a range of values (i.e. what is acceptable on the available evidence relative to what is the considered market value)
- if the case is considered suitable for ADR, make a reasoned recommendation to this effect (guidance on ADR can be found on HMRC's Internet pages)
12.65 Case closure
When cases are reported on an 'unagreed' basis the file should be closed by the caseworker on CRAC.
It should be re-opened (credit type 03) when HMRC either requests the VOA caseworker to attempt further negotiations or sends the VOA a copy of a 'Tribunal warning letter' in accordance paragraph 12.67 below.
12.66 Informing the taxpayer
At the same time as the unagreed report is issued to HMRC a letter should be sent to the taxpayer, or agent, incorporating the following information:-
a. the taxpayer's latest valuation b. the valuation being reported to HMRC c. a brief note of the basis and any assumptions made
No mention should be made at this stage that the case may become the subject of litigation as this is ultimately a decision to be made by HMRC.
12.67 Action by HMRC on receipt of an unagreed report
Following receipt of an 'unagreed' report HMRC will write to the taxpayer and advise them that unless an agreement is reached it will be necessary to consider a reference to the Tribunal. A copy of this Tribunal warning letter will be sent to the VOA.
12.68 Further negotiations
On receipt of a copy of HMRC's Tribunal warning letter the case should be reopened (credit type 03) and the caseworker should write to the taxpayer or agent to enquire whether they wish to discuss the matter further before steps are taken to prepare the case for reference to the Tribunal. In any case where the failure to reach agreement is partly due to an inability to disclose evidence from confidential records (e.g. a valuation report submitted by a taxpayer in another ATED case) the caseworker may also at this stage seek consent to disclose the evidence - See Practice Note 4 and appendices regarding disclosure.
If negotiations are resumed HMRC should be advised and the caseworker should endeavour to bring the further negotiations to a conclusion as soon as possible. HMRC should be kept informed of progress throughout any further negotiations at 20 working day intervals.
If agreement can be reached on the appropriate banding the case should be reported accordingly. If the caseworker is not able to reach an agreement HMRC should be advised and informed of the caseworker's latest unagreed valuation.
If the taxpayer does not respond to the invitation to negotiate within 8 weeks of HMRC's Tribunal warning letter the caseworker should advise HMRC accordingly. The case should be kept open at this stage but if no further instructions have been received within 60 working days of having been reopened then the case should be closed .
12.69 Request for a DOA report
If, following any further negotiations under paragraph 12.68, the valuation remains unagreed HMRC will review the case to ensure that a reference to the Tribunal is appropriate and request a Defendable on Appeal Report (DOA Report).
In cases which involve particular difficulties or points of principle the request for a DOA Report may occasionally be routed via SVT Policy & Professional.
The purpose of the DOA Report is to provide the HMRC Solicitor with full details of the valuation dispute and a reasoned statement of the strengths and weaknesses of the case.
The DOA Report should comprise both a VO 1009 Case Summary and a full side-headed Appeal Report (see Appendices 7, 8 and 9).
12.70 Action on receipt of request for a DOA report
On receipt of a request for a DOA Report the VOA caseworker should:-
a. Prepare a DOA report and attachments in EDRM for approval and signing by the sector leader, who should add their comments, sign electronically and alert the appropriate Technical Adviser, SVT Policy & Professional to it. This should be completed within 20 working days of receipt of HMRC's request.
b. If needed, take steps to obtain consents to the disclosure of any comparables on which the valuation is based using the letters in Appendices 35 & 36 adapted as appropriate, as well as obtaining any other documentary evidence (for example, auction particulars, planning consents or policy documents) required to prove a case before the Tribunal.
The reason for seeking disclosure consents at this stage is to avoid the need to seek an extension of time for filing expert witness reports should the appeal be notified by the taxpayer to the Tribunal with no advance warning having been given to the VOA. The issue of the DOA Report must not, however, be delayed pending receipt of any consents or other documentation.
12.71 Action by Technical Adviser (TA) on receipt of DOA report
The role of the TA is to confirm that, on the information provided, an objective review of the case confirms that prima facie the valuations are supportable and the case should proceed to determination. As part of the review the TA may wish to externally inspect the property or suggest further research before the report is approved and forwarded.
The TA should within 8 weeks of HMRC's request:
a. Forward the DOA Report to the HMRC caseworker with any comments. b. Provide the sector leader and VOA caseworker with a copy of the TA's comments to HMRC. (In legacy hardcopy cases, the file(s) will be returned to the VOA caseworker.)
12.72 Change case type
When a DOA report has been approved by the SVT Technical Adviser and issued to HMRC, the caseworker should ensure that the case is closed and re-opened as a 'litigation' case type 186 with credit type of 02.
12.73 Reference to the Tribunal
On receipt of the DOA Report HMRC will refer the papers to their ATED technical adviser, who will review the case and may discuss the way forward with SVT Policy & Professional. If appropriate, they may advise the HMRC caseworker to close the enquiry but before doing so to write to the taxpayer to set out the current position and say that the VOA are ready to resume negotiations. They will allow a month for a response and may approach VOA to find out whether there has been any further contact. If meaningful negotiations have not been resumed HMRC will close the enquiry. This may result in an appeal by the taxpayer who can then notify their appeal to the Tribunal at any time.
From this point the procedures in Section 6, Part 6 of this Manual should be followed.
12.74 Reference to the Tribunal by the taxpayer
If it is discovered that the taxpayer or agent has made a reference to the Tribunal, SVT Policy & Professional should be notified immediately.


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Businesses are risking "huge" uninsured liabilities by failing to put in place limits on the amount of death in service benefit they will pay, before old rules governing this expire in April, according to GRiD.
The group risk trade body's survey of 500 employers shows that a third are "undecided" about what action to take when pre A-Day rules are removed on 6th April this year and 48% plan to take no action.
Under the old rules, employers paid a lump sum death benefit of four times the employee's salary, with an earnings cap of ?123,600 used to set a further limit on the salary that could be used to calculate benefits. However, A-Day rules, introduced in 2006, removed the earnings cap and set a lifetime allowance of ?1.8m on the maximum lump sum payable. Employers have enjoyed a five year period in which to transition to the new rules but this is set to expire.
Just 9.8% of the employers surveyed by GRiD will put a salary cap back into their scheme from this April, while 9.2% plan to remove the earnings cap. Within companies that plan to take no action, the percentage gets smaller with larger companies.
Katharine Moxham, spokesperson for GRiD, said: "It's crucial for the relevant decision makers within companies to take action before the cut off date. The potential uninsured liabilities for dependants' death in service pensions are even greater as they fall outside of the lifetime allowance and thus will be completely unconstrained unless action is taken. Group risk specialists can advise on the best action to take in time for the deadline."


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Headquartered in the ironic flannel capital of the world and sourced from the beautiful shrinking forests of the Northwest, Campfire Cologne offers big smell in a little box. For the urban-dwelling tree-lover, this distinctive scent might just unlock memories of faraway mountains with a certain Promethean je ne sais quoi. The two-part formula is not for the weak of heart: add one part Campfire Cologne and one part flame, and let mother nature imbue the wearer with all-natural ruggedness. Now available in a dual-branded Poler edition.Campfire Cologne: an easy-application beard for the soul.
Disclaimer: this cologne has been known to cause splinters. Apply at your own risk.
For those visuals out there, Mr Jones Watches has a timepiece that not-so-subtly reminds you to make those most of your day. Every hour when the minute and second hands line up on the brand's Ambassador watch, the face's background image lines up to form a multi-colored skull. The idea...
Driving, as we all know, requires complete and total attention. When operating a complex machine shuttling along at 60 miles per hour, it's not only necessary for the driver to be totally and fully alert, but it's also necessary for public safety. According to one articled posted on...
Pocket watches are a timeless and come packed with tons of old man style cred (the good kind) to anyone who can pull it off. ZIIIRO is making "pulling it off" easier with their new stylized timeteller. The ZIIIRO Titan is a nod to the classic shape we know and...
One great thing about smartphones is that they present a readily-accessible map and GPS for directions. As long as you have access to a network, it's much harder to get lost while wandering around a new city or an unfamiliar part of your town. But that's also a downside: Smartphones...
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Belt drives and chain drives, both are used to transmit power to rear wheels. Belt drives are doing their duties from the ages but chain drives are comparatively new and modern. Both the drives are better in their own ways but also both have advantages and disadvantages. Belt drives are smoother in operation but can't … Continue reading Chain Drives vs Belt Drives
Tag: India
Brakes – Significance of Brake Fluids
The acceleration of a vehicle from stop to top (speed) is an exhilaration in itself, but once at high speeds we need brakes to compliment and control the vehicle. The vehicles will keep getting faster and faster and along with them their brakes will have to match equally. When it comes to a performance vehicle, … Continue reading Brakes – Significance of Brake Fluids
Mazda's Diesel Engine Killer
Diesel engines are getting outdated day by day for a lot of reasons, majorly they will be drowned by the latest EV and Hybrid technologies. All the motor heads in the industry are working to create highly efficient Electric vehicles and Hybrid vehicles. And then there is Mazda motors, looking for a totally new future … Continue reading Mazda's Diesel Engine Killer
Le Mans: The Longest 24 hours
Since the provenience of the Automobile Cosmos we have seen myriad of innovations and technological advancements. And at the medial of it lies Racing. If you think that racing is just a few cracked heads putting their bodies and life on the line to be the fastest; then you need to expand your horizon because … Continue reading Le Mans: The Longest 24 hours
The Journey of Headlights
Years ago, headlights were just some part of car or vehicle to light up the way in dark areas or at night. Nobody gives much importance to headlights and no one is going to pay more attention to the headlamps. As the new era comes and technology develops, headlights also get new definition. The world … Continue reading The Journey of Headlights
The Tale of Rotary (Wankel) Engines
Somewhere in our time span as homo-sapiens, we all have been part of a machine-cult or loyal to a certain brand. But being in India you do not get your hands on a lot of great machines. So not only are we loyal to a certain brand or machine-cult, but many of us also fancy … Continue reading The Tale of Rotary (Wankel) Engines
Differentials – What They Do
One of the finest inventions in the automobile industry- the differential. What does it do? Let's have a look. The differential is a component widely used in rear-wheel drive, four wheel drive and all-wheel drive vehicle setups. To understand its concept, let's imagine a circular running track with 2 lanes. The inner lane is shorter … Continue reading Differentials – What They Do
Audi's Pro-Active Suspension System
When an enthusiast car lover tries his feet on a luxury machine he would always expect noteworthy ergonomics and how the vehicle goes on uneven path. In today's generation, most of the luxury car makers push their limits to improve their suspension system and provide an unbelievable ride quality to the occupants, the best examples … Continue reading Audi's Pro-Active Suspension System
Battery Powered Motorcycles; The Future Of Superbikes & Racing
We have heard a lot about electric cars and hybrid cars, it's the future of automobiles but have you ever imagined, what if two-wheelers (Motorcycles) also stepped in the electric culture? Yes! Electric motorcycles are improving since many years and now many manufacturers have unveiled their electric machines. Some of them are too fast and … Continue reading Battery Powered Motorcycles; The Future Of Superbikes & Racing
Brakes : From Drums To Discs
Since the dawn of automobiles to now, they have come a long long way ahead. In terms of technology, aesthetics and performance. So much ahead that now the automobile manufacturers have to limit the true potential of their vehicle's performance, just to keep it under control because the way accidents are happening anyone and everyone … Continue reading Brakes : From Drums To Discs


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Photo: ABC/ Lorenzo Bevilaqua
"Boston EMS"
Premieres Saturday, July 25 at 10:00 PM/ET on ABC
Premieres Saturday, July 25 at 10:00 PM/ET on ABC
"Boston EMS" is a 5-part series delivering an intimate portrait of the proud men and women from one of America's most seasoned group of first responders: the first step in the chain of trauma care. This diverse group of public servants is the same heroic emergency service that answered the desperate calls of runners and spectators when bombs exploded at the Boston Marathon more than two years ago. They treated horribly injured patients at the scene and then ferried them to Boston's outstanding hospitals. Their professionalism earned the gratitude of a shell-shocked and grief-stricken city. But every day, the 350 men and women of the EMS are there, in all seasons and at all hours, serving up medical expertise accompanied by compassion and even friendship. "Boston EMS" premieres Saturday, July 25 (10:00-11:00 p.m., ET) on the ABC Television Network.
In episode one, cameras arrive at a harrowing scene of a car accident that has left a bicyclist dead and a driver having fled the scene. Paramedics remove from the wreckage a critically injured passenger. The young man pleads with them to tell him whether the bicyclist on the street survived or not – an answer they know but can't reveal.
Also in this episode: a man pulls himself out of a crashed car before it erupts into flames; a pair of accommodating EMTs surprise a barefoot homeless man with an unexpected gift; a tearful woman confides to an EMT about the devastating loss of her boyfriend whom it turns out he has a connection to; and it's all hands on deck as first responders scour the pitch-dark train tracks for a possible patient hit by the Acela express.
"Boston EMS" follows the proud men and women of America's most seasoned team of first responders.


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timeline task
Chapter 7
The dad sends Frankenstein a letter telling him how his brother has been murdered so Frankenstein feels he must return home.
"my dear Victor, you have probably waited impatiently for a letter to fix the date of your return to us…William is dead!"
He goes back to Geneva and gets trapped in the outskirts of the town in the forest. There, he spotted the monster and becomes convinced it must've killed William.
"I stood fixed, gazing intently: I could not be mistaken…its gigantic stature, and the deformity of its aspect, more hideous than belongs to humanity, instantly informed me that it was the wretch, the filthy daemon, to whom I had given life…Could he be the murderer of my brother?"
Frankenstein is informed by his family that Justine was proven to be William's killer but Frankenstein refuses to believe this, he is sure it was his monster.
"Justine Moritz! Poor, poor girl, is she the accused? But it is wrongfully; every one knows that; no one believes it, surely, Ernest?…You are all mistaken; I know the murderer. Justine, poor, good Justine, is innocent."
Chapter 9
Justine was now dead and Frankenstein feels guilty because he still believes she wasn't the killer, the monster was. The monster that he had created. Therefore Frankenstein feels as if he has put this onto Justine, when in fact, it is he who should be punished.
"Justine died, she rested, and I was alive. The blood flowed freely in my veins, but a weight of despair and remorse pressed on my heart which nothing could remove."
Frankenstein would go out on the water to get away, when his family wasn't around. This is when he let his emotions out, so much so that he would have some suicidal thoughts. However, he then thought about what he would be leaving behind and realised that is not the way to go.
"often, I say, I was tempted to plunge into the silent lake, that the waters might close over me and my calamities forever."
Victor Frankenstein decides to leave home and revisit his childhood holiday destination, Chamounix. He used this as an escape from the events back home, of which he couldn't always cope with.
"My wanderings were directed towards the valley of Chamounix. I had visited it frequently during my boyhood. Six years had passed since then: I was a wreck, but nought had changed in those savage and enduring scenes."