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I really like cooking from scratch rather than eating unhealthy processed foods or restaurant take out too often, but I also don't usually feel like making a complicated meal. Homemade Chinese Fried Rice is a great one dish meal or side dish. Usually made from leftovers, you can have this on dish on the table in just a few minutes.
When I was a child, a variation of this recipe was my Mom's favorite way to use up leftover white rice. It really doesn't taste like the fried rice you get at a restaurant, but it still a great recipe. I typically throw in whatever vegetables I have in my kitchen, and leave out the meat. I also cut this down to accommodate the leftover rice in the fridge.
Use leftover rice, or make the rice in advance and refrigerate.
Heat the oil in a skillet. Stir in the rice and cooke for a couple of minutes, pressing out any lumps.
Mix in the vegetables, scallions, shrimp/chicken, salt and pepper. Saute until the vegetables are soft and everything is hot.
Make a well in the center of the rice and pour the egg into it, stirring until barely set.
Stir egg into the rice mixture.
Add the parsley and soy sauce and stir. Cook 1 more minute and serve immediately.
For Vegetarian dishes leave out the chicken and shrimp.
I'm thrilled you liked it. I love rice with this recipe. I not only tastes good but is so quick and easy.
Yum. This was simple to make and we really enjoyed it. I had made some BBQ pork a couple of days before, so used some of that which worked well.Thanks for sharing this nice recipe, Karen. Made for FYC tag.
Enjoyed this fried rice for lunch today. It was really easy to make and it came together quickly. I didn't use cold rice; instead, I made brown rice and just let it cool a little. I substituted cilantro for the parsley; otherwise, made just as directed.


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Tag Archives: VAT deferral
Newsletter – June 2021
Posted on June 18, 2021 by Henry Cooper
Enews – June 2021
In this month's Enews we consider the roll out of the fifth SEISS grant; the imminent closure of HMRC's payment scheme for businesses that deferred VAT payments last year; and the announcement of National Insurance reliefs for employers setting up in Freeport economic zones.
With guidance on the Plastic Packaging Tax, the Trade credit insurance scheme, the deadline for forms P11D and the latest advisory fuel rates, there is a lot to update you on.
Fifth SEISS grant will be open to claims from late July
HMRC's VAT Deferral New Payment Scheme to close this month
NIC reliefs set for Freeports
Government confirms start date for Plastic Packaging Tax
Effectiveness of OTS set to be reviewed by Treasury
Trade credit insurance scheme to close
Forms P11D – reporting employee benefits
HMRC has confirmed that the fifth Self-employment Income Support Scheme (SEISS) grant covering the period May 2021 to September 2021 will open to claims from late July.
To be eligible for the grant, an individual must be self-employed or a member of a partnership. They must have traded in the tax year 2019/20 and submitted their tax return on or before 2 March 2021, and also have traded in the tax year 2020/21. Claimants must either be currently trading but are impacted by reduced demand due to coronavirus or have been trading but are temporarily unable to do so due to coronavirus.
The amount of the fifth grant will be determined by how much an individual's turnover has been reduced in the year April 2020 to April 2021.
HMRC will provide more information and support by the end of June 2021 to help individuals work out how their turnover was affected.
The online claims service for the fifth SEISS grant will be open from late July 2021. In mid-July HMRC will contact individuals who are eligible based on their tax returns to give them a date from which they can make their claim.
Internet link: GOV.UK publications
Businesses that deferred VAT payments last year have less than a month left to join online and pay in monthly instalments under the VAT Deferral New Payment Scheme, HMRC has warned.
The online portal for the new payment scheme will close on 21 June 2021.
Over half a million businesses deferred £34 billion in VAT payments due between March and June 2020 under the VAT Payment Deferral Scheme. Businesses had until 31 March 2021 to pay this deferred VAT or, if they could not afford to do so, they could go online from 23 February to set up a new payment scheme and pay by monthly instalments to spread the cost.
Jim Harra, HMRC's Chief Executive, said:
'Businesses that deferred paying their VAT last spring have until 21 June to join the VAT Deferral New Payment Scheme online. They should act now to avoid missing out on this opportunity to spread payment of their deferred VAT across monthly, interest-free, instalments.
'The new payment scheme is part of the Government package of support worth over £350 billion to help protect millions of jobs and businesses during the pandemic and as we emerge on the path to recovery.
'HMRC will continue to do all we can to help businesses as they reopen and rebuild.'
Internet links: GOV.UK GOV.UK news
Freeport operators will be able to take advantage of a zero rate of secondary national insurance contributions (NICs) for employees, the government has announced.
The National Insurance Contributions Bill 2021, which legislates reliefs for those operating in Freeports, has now been published.
The Bill confirms that from April 2022, organisations with employees spending 60% or more of their time in a Freeport site will be eligible for relief on secondary Class 1 NICs for 36 months. The relief will be available to new employees earning up to £25,000 per annum.
In 2020 the government consulted on proposals to create up to ten Freeports across the UK. A UK Freeport will be a geographical area with a diameter up to 45km which is closely linked to a seaport, airport or rail port. East Midlands Airport, Felixstowe and Harwich, Humber, Liverpool City Region, Plymouth and South Devon, Solent, Teesside and Thames have been successful in the Freeports bidding process for England.
The government is now proposing a range of measures covering customs, tax reliefs, planning, regeneration funding and innovation to create Freeports as national hubs for global trade and investment across the UK.
The UK government has confirmed that its plastic packaging tax (PPT) will come into force on 1 April 2022.
The PPT will be charged at a rate of £200 per metric ton of chargeable plastic packaging components of a single specification.
It will apply to plastic packaging components manufactured in or imported into the UK.
Plastics covered by the tax include bioplastics, including biodegradable, compostable and oxo-degradable plastics.
The tax will not be chargeable on plastic packaging which has 30% or more recycled plastic content, or where the packaging is made of multiple materials of which plastic is not proportionately the heaviest when measured by weight.
This includes importers of packaging which already contain goods, such as plastic bottles filled with drinks and where the imported packaging already contains other goods as the tax only applies to the plastic packaging itself.
The introduction of the plastic packaging tax is designed to encourage the use of recycled rather than new plastic within plastic packaging and will in turn stimulate increased levels of recycling and collection of plastic waste, diverting it away from landfill or incineration.
The Treasury has launched a review into the effectiveness of the Office of Tax Simplification (OTS), the independent body responsible for helping to make the UK tax system simpler and easier to interact with for taxpayers.
In a new call for evidence, the Treasury said that whilst the review is internal, it is keen to gather the views that stakeholders, businesses, tax professionals and academics have on the OTS.
The Treasury is seeking views on the resourcing, funding and governance of the OTS; the OTS's relationship with HMRC; the OTS's work to date; the impact of the OTS's work on the government's approach to tax simplification; and steps that could be taken to enhance the effectiveness of the OTS.
The call for evidence also asks stakeholders whether they believe the OTS is sufficiently independent from the government, and whether it has the correct breadth of expertise on its board.
The Treasury stated that the outcomes arising from the review will be published in the autumn of 2021.
The temporary Trade Credit Reinsurance (TCR) scheme that helped struggling supply chain firms secure insurance protection during the pandemic will close at the end of June, it has been confirmed.
In a statement, the government and the Association of British Insurers said the scheme will close on 30 June as planned.
The TCR scheme was designed as a temporary solution to companies struggling to get insurance cover for transactions because of the pandemic.
The government says the TCR has directly benefitted over half a million businesses but is now ending in the context of a positive outlook for economic recovery in 2021.
Participating insurers have indicated to the government that the scheme is no longer required and they are keen to take back full underwriting control.
The government says it will work with participating insurers to ensure there is a smooth transition to the private sector resuming its normal role of providing cover.
Chris Wilford, Head of Financial Services Policy at the Confederation of British Industry, said:
'There is growing concern amongst businesses about the future of the Trade Credit insurance market following the end of the government's guarantee at the end of June.
'It is vital that there is clear guidance on what businesses need to do to ensure coverage beyond the end of the TCI guarantee to smooth the transition towards a normalised market. The CBI welcomes the joint statement by the government and insurance industry and will continue to actively engage to find a solution.'
Internet links: GOV.UK CBI website
New company car advisory fuel rates have been published and took effect from 1 June 2021.
The guidance states: 'You can use the previous rates for up to one month from the date the new rates apply'. The rates only apply to employees using a company car.
The advisory fuel rates for journeys undertaken on or after 1 June 2021 are:
1401cc – 2000cc 9p
HMRC guidance states that the rates only apply when you either:
reimburse employees for business travel in their company cars
require employees to repay the cost of fuel used for private travel.
You must not use these rates in any other circumstances.
The Advisory Electricity Rate for fully electric cars is 4 pence per mile. Electricity is not a fuel for car fuel benefit purposes.
Internet link: GOV.UK AFR
The forms P11D which report details of benefits and some expenses provided to employees and directors for the year ended 5 April 2021, are due for submission to HMRC by 6 July 2021. The process of gathering the necessary information and completing the forms can take some time, so it is important that this process is not left to the last minute.
Employees pay tax on benefits provided as shown on the P11D, generally via a PAYE coding notice adjustment or through the self assessment system. Some employers 'payroll' benefits and in this case the benefits do not need to be reported on forms P11D but employers should advise employees of the amount of benefits payrolled.
In addition, regardless of whether the benefits are being reported via P11D or payrolled the employer has to pay Class 1A National Insurance Contributions at 13.8% on the provision of most benefits. The calculation of this liability is detailed on the P11D(b) form. The deadline for payment of the Class 1A NIC is 19th July 2021 (or 22nd for cleared electronic payment).
If you would like any help with the completion of the forms or the calculation of the associated Class 1A NIC please get in touch.
Internet link: HMRC guidance
Posted in Uncategorized	| Tagged advi, freeports, P11D, Plastic, SEISS, Trade credit insurance, VAT, VAT deferral
Posted on January 7, 2021 by Henry Cooper
Enews January 2021
In this month's Enews we consider the latest lockdown grant package, the extension of the Job Retention Scheme and guidance on the VAT deferral. We also update you on action to disrupt tax avoidance scheme promoters, the approaching self assessment deadline and a warning against potential capital gains tax rises. With guidance on making festive charitable donations and the Self-Employed Income Support Scheme there is a lot to update you on.
Chancellor announces £4.6 billion lockdown grant package
Extension of the Job Retention Scheme
VAT Deferral
HMRC and Advertising Standard Authority launch new action to disrupt promoters of tax avoidance schemes
Self assessment deadline approaching
Institute of Directors warns Capital Gains Tax (CGT) rise would adversely affect entrepreneurs
Individuals urged to remain vigilant when making festive charitable donations
Check if you can claim a grant through the Self-Employment Income Support Scheme
Chancellor Rishi Sunak has announced a new £4.6 billion package of grants to support businesses through the latest national lockdown.
UK businesses in the retail, hospitality and leisure sectors are to be given one-off grants worth up to £9,000.
The payments are expected to support 600,000 business properties across the UK. A further £594 million will be made available to councils and devolved nations to support businesses not covered by the new grants.
The Chancellor said:
'The new strain of the virus presents us all with a huge challenge, and whilst the vaccine is being rolled out, we have needed to tighten restrictions further.'
'Throughout the pandemic we've taken swift action to protect lives and livelihoods and… we're announcing a further cash injection to support businesses and jobs until the spring.'
'This will help businesses to get through the months ahead – and crucially it will help sustain jobs so workers can be ready to return when they are able to reopen.'
Internet link: GOV.UK news
Chancellor Rishi Sunak has extended the Coronavirus Job Retention Scheme (CJRS) until the end of April 2021.
Businesses adversely affected by the coronavirus (COVID-19) can make use of the CJRS until the end of April, with the government continuing to pay 80% of employees' salaries for hours not worked. Employers will only be required to pay wages, national insurance contributions (NICs) and pensions for hours worked, and NICs and pensions for hours not worked.
Additionally, Mr Sunak stated that he is extending COVID-19 business loan schemes until the end of March 2021. Businesses will be given until the end of March to access the Bounce Back Loan Scheme (BBLS), Coronavirus Business Interruption Loan Scheme (CBILS) and the Coronavirus Large Business Interruption Loan Scheme (CLBILS). These schemes had been due to close at the end of January.
The Chancellor also confirmed that the 2021 Budget will be delivered on 3 March 2021 and will outline the next phase of the government's plan to combat COVID-19 and protect jobs.
'Our package of support for businesses and workers continues to be one of the most generous and effective in the world – helping our economy recover and protecting livelihoods across the country.
'We know the premium businesses place on certainty, so it is right that we enable them to plan ahead regardless of the path the virus takes, which is why we're providing certainty and clarity by extending this support.'
HMRC has issued some guidance to taxpayers that deferred their VAT payments between 20 March and 30 June 2020 and still have payments to make.
HMRC is advising taxpayers who deferred their VAT payments to:
pay the deferred VAT in full on or before 31 March 2021
or opt in to the VAT deferral new payment scheme when it launches in 2021
or to contact HMRC if they need more help to pay.
Taxpayers can pay their deferred VAT in full by 31 March 2021. There is no need to contact HMRC. However, if taxpayers want to use the new payment scheme they will need to opt in. The new online opt in process will be available in early 2021. Taxpayers will need to opt in themselves as this cannot be carried out by tax agents.
Where taxpayers opt in to the VAT deferral new payment scheme instead of paying the full amount by the end of March 2021, they can make up to 11 smaller monthly instalments which are interest free. All instalments of the outstanding amount must be paid by the end of March 2022.
In order for taxpayers to use the scheme they must:
still have deferred VAT to pay
be up to date with their VAT returns
opt in before the end of March 2021
pay the first instalment before the end of March 2021
be able to pay the deferred VAT by Direct Debit.
Taxpayers must prepare to opt in by:
creating their own Government Gateway account if they do not already have one
submitting any outstanding VAT returns from the last four years. You will not be able to join the scheme if you have not done so
correcting errors on their VAT returns as soon as possible. Corrections received after 31 December 2020 may not show in their deferred VAT balance
ensuring they know how much they owe, including the amount they originally deferred and how much they may have already paid.
Internet link: GOV.UK guidance
HMRC and the Advertising Standards Authority (ASA) have launched a new joint enforcement notice to cut out misleading marketing by promoters of tax avoidance schemes.
The joint enforcement notice aims to disrupt the activity of promoters and protect individuals from being presented with misleading adverts which may tempt them into tax avoidance.
The enforcement notice requires promoters to be clear about the potential consequences of tax avoidance in any online adverts.
Immediate sanctions include having their paid advertising removed from search engines and follow-up compliance action, which can include referral to Trading Standards. The enforcement notice has been published as HMRC launches its 'Tax avoidance: don't get caught out' awareness campaign warning and educating contractors about how to identify if they are being offered a tax avoidance scheme, and the pitfalls of using these schemes.
Jesse Norman MP, the Financial Secretary to the Treasury, said:
'The government has made clear its determination to clamp down on the promoters of tax avoidance schemes.'
'Today HMRC and the ASA are taking an important further step in this direction by action against misleading advertisements by promoters.'
'As always, we would encourage people to pay close attention to HMRC's warnings not to enter tax avoidance schemes. If it looks too good to be true, it almost certainly is.'
The deadline for submitting your 2019/20 self assessment return is 31 January 2021. The deadline applies to taxpayers who need to complete a tax return and make direct payments to HMRC in respect of their income tax, Classes 2 and 4 National Insurance Contributions (NIC), capital gains tax and High Income Child Benefit Charge liabilities.
There is a penalty of £100 if a taxpayer's return is not submitted on time, even if there is no tax due or the return shows that they are due a tax refund.
The balance of any outstanding income tax, Classes 2 and 4 NIC, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2020 is also due for payment by 31 January 2021. Where the payment is made late interest will be charged.
The first payment on account for 2020/21 in respect of income tax and any Class 4 NIC or High Income Child Benefit Charge is also due for payment by 31st January 2021.
HMRC revealed that more than 2,700 taxpayers filed their return on Christmas Day. If you would like help with your return or agreeing your tax liability, please contact us.
Internet links: GOV.UK self assessment GOV.UK news
The Institute of Directors (IoD) has warned the government that a rise in CGT would affect Britain's entrepreneurial spirit.
The business group believes CGT could be targeted by the Treasury and increased in order to help put public finances back on a stable footing following the coronavirus (COVID-19) pandemic.
Tej Parikh, Chief Economist at the IoD, said:
'But any reform would have to be done with extreme care to prevent a knock-on effect. Positive entrepreneurialism will be more important than ever in the months ahead.'
'All told, ramping up CGT will pour cold water over Britain's entrepreneurialism just when we need it most. It's not an answer to the costs of COVID-19, but rather paves the way for a stunted recovery.'
Additionally, increasing CGT 'would only add to the impression held by some that wealth creation is falling down the list of priorities', the IoD said. It has urged the government to consider the UK's international standing as a destination for business, arguing that the UK has 'long held a strong reputation as a place to start, run and grow a company'.
Internet link: IoD news
Action Fraud has warned the public to remain vigilant when making festive charitable donations as the number of scams rises.
Figures published by Action Fraud showed that £350,000 in charitable donations ended up with criminals over the festive period in 2019. It warned that fraudsters often set up fake charities or impersonate well known charitable organisations in order to deceive victims.
Action Fraud has advised individuals to look for the registered charity number on charity websites; check if a charity is registered with the Fundraising Regulator, never click on links or attachments in emails and never respond to unsolicited messages or phone calls.
Pauline Smith, Head of Action Fraud, said:
'Charities do incredibly important work, helping those in need, especially at this time of year. Unfortunately, criminals will try to abuse the generosity and goodwill of others and this can have a huge financial impact on charities and the good causes they support.'
'We would encourage people not to be put off donating to charities, but instead to be vigilant.'
Internet link Action Fraud news
HMRC is advising the self employed that the Self-Employment Income Support Scheme (SEISS) has been extended. Taxpayers who were not eligible for the first and second grant will not be eligible for the third.
To make a claim for the third grant the taxpayer's business must have had a new or continuing impact from coronavirus between 1 November 2020 and 29 January 2021, which they reasonably believe will have a significant reduction in their profits.
The third taxable grant is worth 80% of a taxpayer's average monthly trading profits, paid out in a single instalment covering three months' worth of profits, and capped at £7,500 in total.
The online service to claim the third grant is open. Taxpayers should make their claim from the date HMRC give taxpayers either by email, letter or within the service. Eligible taxpayers must claim the third grant on or before 29 January 2021.
The grant does not need to be repaid, but will be subject to Income Tax and self-employed National Insurance and must be reported on the taxpayer's 2020 to 2021 Self Assessment tax return. Taxpayers must keep evidence to support their claim.
Posted in Newsletters	| Tagged CGT, job retention scheme, lockdown grant, SEISS, self assesment deadline, VAT deferral
Posted on October 13, 2020 by Henry Cooper
Enews – October 2020
In this month's enews we consider announcements made as part of the government's Winter Economy Plan. In other news we consider the new trade arrangements with the EU following the end of the Transition Period, which apply from 1 January 2021; the rise in house sales following the introduction of the Stamp Duty holiday; and the new domestic reverse charge for VAT, so there is lots to update you on.
Job Support Scheme
Winter Economy Plan support for the self-employed
VAT deferral and enhanced Time to Pay for self assessment
Changes to the Bounce Back Loan and Coronavirus Business Interruption Loan Schemes
The VAT reverse charge
Ministers announce new grants for businesses affected by local lockdowns
New trade arrangements with the EU from 1 January 2021
House sales rise following the introduction of stamp duty holiday
The existing job support scheme, the furlough scheme, comes to an end on 31 October. As part of the Winter Economy Plan the government announced it will be introducing a new Job Support Scheme from 1 November 2020.
For employers to participate in the scheme:
employees will need to work a minimum of 33% of their usual hours
for every hour not worked, the employer and the government will each pay one third of the employee's usual pay
the government contribution will be capped at £697.92 per month.
Employees using the scheme will receive at least 77% of their pay, where the government contribution has not been capped. The employer will be reimbursed in arrears for the government contribution. The employee must not be on a redundancy notice.
The scheme will run for six months from 1 November 2020 and is open to all employers with a UK bank account and a UK PAYE scheme. It will be open to such businesses even if they have not previously used the furlough scheme.
All small and medium-sized enterprises will be eligible. Large businesses will be required to demonstrate that their business has been adversely affected by COVID-19. The government also expects that large employers will not be making capital distributions, such as dividends, while using the scheme.
The Job Support Scheme will sit alongside the Jobs Retention Bonus which was announced by the Chancellor in July. The Bonus will provide a one-off payment of £1,000 to UK employers for every furloughed employee who remains continuously employed through to the end of January 2021 and who earns at least £520 a month on average between 1 November 2020 and 31 January 2021. Businesses can benefit from both schemes.
Internet link: Gov.uk Factsheet
As part of the Winter Economy Plan the Self-Employment Income Support Scheme (SEISS) will be extended under the name SEISS Grant Extension. The grant:
will be limited to self-employed individuals who are currently eligible for the SEISS, and
will be available to individuals who are actively continuing to trade but are facing reduced demand due to COVID-19.
The scheme will last for six months, from November 2020 to April 2021, and will consist of two grants. The first grant will cover a three-month period from the start of November until the end of January. This initial grant will cover 20% of average monthly trading profits, paid out in a single instalment covering three months' worth of profits, and capped at £1,875 in total. The second grant will cover a three-month period from the start of February until the end of April. The government will review the level of the second grant and set this in due course.
The amount of the first grant under the SEISS grant extension will be significantly less than the grants made under the SEISS. The initial SEISS grant was based on 80% of profits (capped at £7,500) and the second SEISS grant was based on 70% of profits (capped at £6,570).
Over half a million businesses deferred VAT payments, which were due in March to June 2020, with these payments becoming due at the end of March 2021.
As part of the Winter Economy Plan the government has now announced the option for such businesses to spread their payments over the financial year 2021/22. Businesses will be able to choose to make 11 equal instalments over 2021/22. All businesses which took advantage of the VAT deferral can use the spreading scheme. Businesses will need to opt in and HMRC will put in place an opt-in process in early 2021.
Enhanced Time to Pay for self assessment taxpayers
Taxpayers were able to defer the income tax self assessment payment on account for 2019/20, due by 31 July 2020, to 31 January 2021. There are also other amounts due on 31 January 2021 – a balancing payment for the 2019/20 tax year and the first payment on account for the 2020/21 tax year.
Taxpayers with up to £30,000 of self assessment liabilities due will be able to use HMRC's self-service Time to Pay facility to secure a plan to pay over an additional 12 months. This means that self assessment liabilities due in July 2020, and those due in January 2021, will not need to be paid in full until January 2022. Any self assessment taxpayer not able to pay their tax bill on time, including those who cannot use the online service, can continue to use HMRC's Time to Pay self assessment helpline to agree a payment plan.
The Bounce Back Loan Scheme (BBLS) has provided support to many UK-based small businesses. Loans are between £2,000 and £50,000, capped at 25% of turnover, with a 100% government guarantee to the lender. The borrower does not have to make any repayments for the first 12 months, with the government covering the first 12 months' interest payments. Under a Pay as you Grow scheme businesses will have options to:
repay their loan over a period of up to ten years
move temporarily to interest-only payments for periods of up to six months (an option which they can use up to three times)
pause their repayments entirely for up to six months (an option they can use once and only after having made six payments).
Coronavirus Business Interruption Loan Scheme
The Coronavirus Business Interruption Loan Scheme provides loan facilities to UK-based businesses with turnover under £45 million. The scheme provides loans of up to £5 million with an 80% government guarantee to the lender. The government does not charge businesses for this guarantee and also covers the first 12 months of interest payments and fees.
The government has announced that as part of the Winter Economy Plan it intends to allow CBILS lenders to extend the term of a loan up to ten years.
The government is also extending the CBILS and BBLS to 30 November 2020 for new applications.
Applications for the Coronavirus Large Business Interruption Loan Scheme and the Future Fund will also be extended.
HMRC has issued detailed guidance on the domestic reverse charge changes scheduled for 1 March 2021.
The reverse charge represents part of a government clampdown on VAT fraud. Large amounts of VAT are lost through 'missing trader' fraud. As part of this type of fraud, VAT is charged by a supplier, who then disappears, along with the output tax. The VAT is thus lost to HMRC. Construction is considered a particularly high-risk sector because of the potential to make supplies with minimal input tax but considerable output tax.
The reverse charge does not change the VAT liability: it changes the way that VAT is accounted for. From 1 March 2021 the recipient of the services, rather than the supplier, will account for VAT on specified building and construction services. This is called a 'reverse charge'.
The reverse charge is a business-to-business charge, applying to VAT-registered businesses where payments are required to be reported through the Construction Industry Scheme (CIS). It will be used through the CIS supply chain, up to the point where the recipient is no longer a business making supplies of specified construction services. The rules refer to this as the 'end user'.
Broadly then, the reverse charge means that a contractor receiving a supply of specified construction services has to account for the output VAT due – rather than the subcontractor supplying the services. The contractor then also has to deduct the VAT due on the supply as input VAT, subject to the normal rules. In most cases, no net tax on the transaction will be payable to HMRC.
The charge affects only supplies at standard or reduced rates where payments are required to be reported via CIS and not to:
zero-rated supplies;
services supplied to 'end users' or 'intermediary suppliers'.
Under the scheme a VAT-registered business, receiving a supply of specified services from another VAT-registered business, for onward sale, on or after 1 March 2021:
should account for the output VAT on supplies received through its VAT return
does not pay the output VAT to its supplier on supplies received from them
can reclaim the VAT on supplies received as input tax, subject to normal VAT rules.
The supplier should issue a VAT invoice, indicating the supplies are subject to the reverse charge.
An end user should notify its end user status, so the supplier can charge VAT in the usual way.
Internet links: Gov.uk guidance gov.uk technical guidance
Businesses in England that are required to shut because of local interventions will now be able to claim up to £1,500 per property every three weeks.
To be eligible for the grant, a business must have been required to close due to local COVID-19 restrictions. The largest businesses will receive £1,500 every three weeks they are required to close. Smaller businesses will receive £1,000.
Payments are triggered by a national decision to close businesses in a high incidence area. Each payment will be made for a three-week lockdown period. Each new three week lockdown period triggers an additional payment.
HMRC has sent letters to VAT-registered businesses in Great Britain trading with the EU, or the EU and the rest of the world. They explain what businesses need to do to prepare for new processes for moving goods between Great Britain and the EU from 1 January 2021.
Measures explained in the letter include:
making sure they have a UK Economic Operator Registration and Identification (EORI) number
deciding how they will make customs declarations
checking if their imported goods are eligible for staged import controls.
Internet link: gov.uk letters
The government has announced that residential property transactions rose 15.6% in August following the introduction of a stamp duty holiday.
The government has announced:
a rise in sales supports nearly three quarters of a million jobs in the sector – with new homeowners also spending extra cash on decorating, furniture and appliances
a 30% boost in output in July for the construction sector.
New figures show that house sales rose 15.6% in August following the introduction of the stamp duty holiday, helping to protect nearly three quarters of a million jobs in the housing sector and wider supply chain.
The increase follows a 14.5% rise in July. Residential property transactions in August rose a further 15.6% as more people decided to buy a new home or move house. The increase in transactions came after the Chancellor announced a stamp duty holiday at the start of July that will last until March 2021.
The move has helped to protect nearly 750,000 jobs, benefiting businesses across the housing supply chain and beyond, with the Bank of England estimating that households who move home are much more likely to purchase a range of durable goods, such as furniture, carpets or major appliances.
It is expected that, among others, housebuilders, estate agents, tradespeople, DIY stores, removal and cleaning firms could all benefit from the increased activity.
Chancellor Rishi Sunak said:
'Every home sold means more jobs protected – helping us to deliver on our Plan for Jobs.
'But this isn't just about the housing market. Owners doing up their homes to sell and buyers reinvesting stamp duty savings to make their new house feel like a home are also firing up local businesses, supporting, creating and protecting jobs across the country.'
As part of its Plan for Jobs, the government introduced a temporary stamp duty holiday for residential properties worth up to £500,000, effective from 8 July 2020 until 31 March 2021. The holiday means nine out of ten people getting on or moving up the property ladder will pay no SDLT at all. This measure delivers an average saving of £4,500 in SDLT.
Posted in Newsletters	| Tagged Bounceback loan, house sales rise, job support scheme, self assessment time to pay, trade arrangement with EU, VAT deferral, VAT reverse charge, winter economy plan for self employed
Enews April 2020
In this month's Enews we report on legislation that has been introduced to alter reporting obligations for residential property gains chargeable on UK resident individuals, trustees and personal representatives. We also analyse the support package announced by Chancellor Rishi Sunak to help businesses and the self-employed during the COVID-19 pandemic; regulators' request for a delay in corporate reporting; and the delay to the introduction of the off-payroll rules to the private sector. With the government announcing many measures to combat the COVID-19 outbreak, there are lots of issues to update you on.
Chancellor's business support packages for coronavirus pandemic
Chancellor unveils help for self-employed workers
Regulators request delay in corporate reporting
HMRC urges businesses using VAT deferral to cancel direct debits
Get ready for 30-day returns and payments for residential property gains
New tests and new car benefit percentages
HMRC delays introduction of off-payroll rules to private sector
Rise in contactless card payment limit
On 17 March, Chancellor Rishi Sunak unveiled a £330 billion package of support for the UK economy as it combats the COVID-19 pandemic. The measures dwarf the £12 billion made available in the 2020 Budget. The package includes an increase in government-backed loans, higher cash grants, widened business rates relief for some sectors and mortgage holidays for struggling homeowners. The government has extended the Coronavirus Business Interruption Loan Scheme announced in the Budget from £1.2 million to £5 million, with no interest due for the first 12 months. On 3 April, the Chancellor announced changes to the loan scheme in order to make it easier for small businesses to access loans. The current Business Interruption Loan Scheme has been extended so more small businesses benefit. Lenders will be banned from requesting personal guarantees on loans under £250,000. Additionally, a new scheme has been announced to bolster support for larger firms not currently eligible for loans.
Changes to business rates as a result of the COVID-19 pandemic have been put into place as well as some grants. The latest information for businesses located in England can be found here. Information for businesses in the devolved nations can be found here: Wales, Scotland, Northern Ireland.
Commenting on the measures, Dame Carolyn Fairbairn, Director General of the Confederation of British Industry (CBI), said:
'This is a landmark package of measures for business, people and jobs. The Chancellor's offer of substantial payroll support, fast access to cash and tax deferral will support the livelihoods of millions.'
On 26 March, Chancellor Rishi Sunak announced a scheme to help self-employed workers who have been hit by the COVID-19 crisis.
Under the scheme, the government will pay self-employed people a taxable grant based on an average of their earnings over the past three years. The grant will cover up to 80% of earnings, up to a limit of £2,500 a month.
To be eligible, self-employed workers must have filed a tax return for the 2018/19 tax year and have average trading profits under £50,000 for the past three years. Directors of their own companies who are paid through Pay as You Earn (PAYE) are able to get support using the Coronavirus Job Retention Scheme.
The self-employed scheme will be available from June this year and will run for three months, but may be extended if necessary. In the meantime, the Chancellor said people can access Universal Credit, business loans or keep on working. HMRC will contact self-employed workers if eligible for the scheme and invite them to apply online.
Financial regulators have requested a moratorium on corporate financial reports for at least two weeks. The Financial Conduct Authority (FCA) has been communicating with the Financial Reporting Council (FRC) and the Prudential Regulation Authority (PRA) about a package of measures to 'reinforce trust in the reporting system'.
These will be aimed at ensuring companies and their auditors take the necessary time to prepare appropriate disclosures and address current practical challenges. The FCA says that it is vital that investors can rely on trustworthy information from companies.
However, the FCA added that recent unprecedented events mean that the basis on which companies are reporting and planning is changing rapidly. Consequently, the regulators say companies must give due consideration to the fast-moving coronavirus crisis, and previous timetables may not give them necessary time to do this.
In a statement on 26 March, the FRC said it 'encourages listed companies and their auditors to consider carefully whether they should delay other corporate reports for the next two weeks, such as interim financial statements and final audited financial statements, except where necessary to meet a legal or regulatory requirement'.
Internet link: FCA press release
Businesses that have been affected by the COVID-19 pandemic and are seeking to make use of the VAT deferral have been urged to cancel their direct debits 'as soon as they can'.
Businesses are advised to contact their bank to cancel their direct debits as soon as possible. UK VAT-registered businesses with a VAT payment due between 20 March 2020 and 30 June 2020 have the option to either defer the payment until a later date or pay the VAT due as normal.
A spokesperson for HMRC said:
'For those customers who are unable to pay VAT due between 20 March and the end of June 2020, you have the option to defer that payment until 31 March 2021.
'You will not need to apply for deferral as eligibility is automatic. Customers who normally pay by direct debit should cancel their direct debit with their bank if they are unable to pay. Please do this in sufficient time.'
The deferral does not cover VAT MOSS payments, and HMRC will not charge interest or penalties on any amount deferred. Businesses are still required to submit their VAT returns to HMRC on time.
Legislation has been enacted to change reporting obligations for residential property gains chargeable on UK resident individuals, trustees and personal representatives. Also introduced is a requirement to make a payment on account of the associated capital gains tax (CGT) liability. For disposals made on or after 6 April 2020:
a standalone tax return is required if there is a disposal of UK land on which a residential property gain accrues
CGT is required to be computed on the reported gain in the tax return
The new requirements do not apply if a chargeable gain does not arise, for example where the gains are covered by Private Residence Relief.
As part of its drive to encourage green motoring, the government has introduced a new emissions test, as well as new car benefit percentages. The scale of charges for working out the taxable benefit for an employee who has use of an employer provided car is computed by reference to bands of CO2 emissions multiplied by the original list price of the vehicle. The maximum charge is capped at 37% of the list price of the car.
In 2017, the government announced that cars registered from April 2020 will be taxed based on the Worldwide harmonised Light vehicles Test Procedure (WLTP). Legislation has now been passed to amend the previously planned benefit percentages for 2020/21 through to 2022/23.
For cars first registered from 6 April 2020, most rates will reduce by 2% in 2020/21 before returning to planned rates over the following two years, increasing by 1% in 2021/22 and 1% in 2022/23.
The WLTP aims to be more representative of real-world driving conditions, compared to the current test known as the New European Driving Cycle. The government estimates that reported CO2 values may be, on average, about 2 – 25% higher under the WLTP when compared to the current test.
Contact us for advice on car benefits.
HMRC has delayed the introduction of off-payroll rules to the private sector as part of its measures to support businesses through the COVID-19 pandemic.
The reforms will shift the responsibility for assessing employment status to the organisations employing individuals. The rules would have applied to contractors working for medium and large organisations in the private sector, and were due to come into effect on 6 April. Steve Barclay, Chief Secretary to the Treasury, stressed that the introduction of the rules has simply been delayed, rather than cancelled. The rules will now take effect on 6 April 2021.
In a statement, HMRC said:
'This is part of additional support for businesses and individuals to deal with the economic impacts of COVID-19.
'This means that the different rules that exist for inside and outside the public sector will continue to apply until 6 April 2021.'
The introduction of the off-payroll rules to the private sector, which are known as IR35 and have applied to the public sector since 2017, was reviewed earlier this year. The changes were due to go ahead alongside the implementation of measures to support affected businesses and individuals.
Commenting on the delay, Andy Chamberlain, Director of Policy at the Association of Independent Professionals and the Self-Employed (IPSE), said:
'The government has done the sensible thing by delaying the changes to IR35 in the private sector.
'This is a sensible step to limit the damage to self-employed businesses in this grave and unprecedented situation, but we also urge the government to do more. It must create an emergency Income Protection Fund to keep the UK's crucial self-employed businesses afloat.'
From 1 April the spending limit for contactless card payments rose from £30 to £45.
The decision to increase the payment limit was reached following consultation between the retail sector and the finance and payments industry, and echoes similar increases in other European countries.
UK Finance stated that the change had been under consideration before the outbreak of COVID-19, but has been brought forward in order to support consumers during the pandemic.
Commenting on the increase, Stephen Jones, CEO of UK Finance, said:
'The payments industry has been working closely with retailers to be able to increase the contactless payment limit to help customers with their shopping at this critical time for the country.
'This will give more people the choice to opt for the speed and convenience of purchasing goods using their contactless card, helping to cut queues at the checkout.'
UK Finance said that, given the pace at which the change is being rolled out, the new payment limit will take 'some time' to be introduced across all retailers.
Consumers spending more than £45 will be able to make use of many other ways to pay, including Chip and PIN, cash and mobile payments.
Internet link: UK Finance press release
Posted in Newsletters	| Tagged business support packages, CGT 30 day returns residential, COVID-19, help for self-employed, ir35 delay, VAT deferral

redpajama_set_name: RedPajamaCommonCrawl


text:
[ November 10, 2018 ] Catalan Quidditch: The 2018/19 Season Preview	Catalonia
[ October 29, 2018 ] The Scottish National Quidditch Team Makes Its Long-Awaited Debut	Announcements
[ July 25, 2020 ] Japanese Quidditch Cup 2020 Recap	Asia
[ April 29, 2020 ] Recap: Vietnamese Quidditch Cup 2019	Asia
[ April 1, 2020 ] IQA World Cup 2020 Moved To Antarctica Amidst Coronavirus Concerns	Announcements
[ September 25, 2019 ] Volunteering: Improving volunteering rates across European NGBs (Part Two)	Uncategorized
[ September 23, 2019 ] Volunteering: Improving volunteering rates across European NGBs (Part One)	Analysis
[ June 14, 2019 ] Revisited: "Are We Breaking Gender Rule?"	Analysis
[ May 30, 2019 ] Making Quidditch Matter: How We Can Develop a Fairer System and Meaningful Competition for All	Europe
[ May 4, 2019 ] IQA Announces 2020 World Cup To Be Held In Richmond, Virginia	International
[ January 31, 2019 ] "Are We Breaking Gender Rule?"	International
[ January 20, 2019 ] RE: National Representation at the Board Level	International
HomeUncategorizedYou Don't Know Jack: Uganda and the IQA's Shame
You Don't Know Jack: Uganda and the IQA's Shame
February 17, 2018 QP Uncategorized 1
By Jack Lennard
(Editor's Note: Due to perceived time constraints, this column was originally published outside of our usual editorial process. We apologize for the errors the original version contained, and we have updated the column to reflect QP's editorial standards.)
Twice a month in You Don't Know Jack, I'll be writing out some thoughts in a regular column here on the Quidditch Post. I'll be using my experience in administration and management to break down some of the bigger trends and issues in quidditch, looking at the wider, global scale of how the sport is developing.
About the author: Jack Lennard is the founder and Director of the Quidditch Premier League. He has previously been the COO of the Quidditch Post.
Note from the Quidditch Post: All opinions are those of the author and do not necessarily reflect the opinions of the Quidditch Post as a whole.
I'm going to start this column away from quidditch. We'll begin with a completely different sport – ultimate.
Quidditch and ultimate have gone hand in hand for some time now. Both are emerging sports, both target similar audiences (with a focus on college students), and, interestingly, both have faced legal difficulties with regards to naming (quidditch, for obvious reasons, and ultimate because the word 'frisbee' is a registered trademark of Wham-O Inc., forcing a change from the original name of 'ultimate frisbee'). For years, those of us with an eye on the future of quidditch have studied ultimate as a model for how an emerging sport can spread and gain legitimacy, with the benefits of several decades of historical development to research and learn from.
But in this particular instance, I want to talk about crowdfunding. Crowdfunding, on sites such as Kickstarter or Indiegogo, has long been a means to raise cash for teams to afford travel, equipment, or accommodation for major tournaments. It's February now, so the first few campaigns for events such as US Quidditch Cup 11 and World Cup 2018 have already been launched.
Recently, however, the owner of Savage Apparel, kit partner to the Quidditch Premier League and Major League Quidditch, started his own league for the sport of ultimate. Based on the model and successes of the two quidditch leagues he has partnered with, Todd Curran launched a Kickstarter campaign to fund the first season of the United Ultimate League. The campaign is running until the end of February.
It got me thinking about the first conversation I had with Todd, right when the Quidditch Premier League had just launched and we were laying the foundations of our partnership. He asked me whether I had considered a significant crowdfunding campaign to provide early funds for the organisation. I brushed off the question, said we had decided against it, and we made do with my own investment for the first season. But the question remains – why are official quidditch organisations (leagues, National Governing Bodies, and so on) reluctant to resort to crowdfunding?
We all need money – in fact, one of my earliest columns was on the subject of how important it is to recognise the role funding plays in making our sport happen. Furthermore, official organisations ought to have both the resources to offer attractive backer perks and the credibility to attract investment from the community in a way that a team going it alone can lack.
Yet we have seen remarkably little on this front from such organisations, not least on my own part when starting the Quidditch Premier League. And I believe the reason can be boiled down to one word: Uganda.
In this column, I'm going to go back over what has to count as one of the greatest scandals our community has ever been exposed to, and argue that those who are still at the highest level of governance in our sport have been complicit in what could almost be considered the theft of community money.
Let's go back over the basics. In the run-up to the 2016 IQA World Cup, it was decided that the IQA would run a crowdfunding campaign to support Uganda's proposed attendance at the event. The campaign was a huge success; it raised 672% of its initial target, a total of €10,242. That does not include the promise in the campaign description that a maximum of €1500 would be matched by the IQA.
In the description, it is promised that 'every penny will go directly towards helping them get to the tournament'. However, when the campaign closed, a different story began to emerge. It became clear that the IQA had known about potential issues with Ugandan players obtaining visas from the beginning of this campaign, and had not disclosed this hurdle to backers. The following chaos was typical of the IQA – the World Cup Organising Team led by Tournament Director Matthew Guenzel decided that half of the money would be set aside for quidditch in Uganda, and half would go into a World Cup emergency fund. Later that day, then-Trustee Chris Daw announced that the Board of Trustees had reversed the earlier decision, stating that a refund would be available and that all money retained would go to a "Special Projects Fund," a fund with an unclear purpose.
IQA World Cup 2016 Tournament Director Matthew Guenzel | Photo Credit: Ajantha Abey Quidditch Photography
As of September 2016, it was unclear how much of the Fund remained after refunds were claimed, though Guenzel suggested it was in the region of €8000 (again, not including the extra €1500 the IQA originally pledged to the effort). In the 2017 IQA Annual Report, Nicholas Oughtibridge, who is now Chair of the Board of Trustees, acknowledged that: 'The handling of funds raised to get Team Uganda to World Cup was poor, and the absence of a credible plan to spend the money raised remains a problem.'
Later in the report, it is stated that 'money from the Team Uganda fundraiser, which will be used to establish the development fund will be separate from the IQA's assets as it is set for charitable purposes'. However, it appears that this money has merely been lumped into the business account that the IQA holds the rest of its assets in (stated in the report as being over €34,000).
The annual report doubles down on the intent to use the Fund as a source of cash for NGBs to apply for via the Membership Department, though again acknowledges that there is no process for this to happen. This was at the start of 2017; a year later, there is still no firm plan on what to do with the money raised.
I want to be very clear now. The IQA overruled its own volunteers to take the money raised for Uganda for itself. It then said that it would be used in a fund to support NGBs (which, frankly, is true to the original spirit of the campaign). However, we are now moving closer to the 2018 World Cup, and the IQA has still not decided how to allow NGBs to request that money. The IQA has claimed that the money is ring-fenced for this purpose, but given that all it has is a privately held bank account (a timely reminder that, as far as has been publicly stated, the IQA is still not a legally incorporated entity, and as such has only the accountability we demand of it), we have no way of knowing whether this is true, or whether the money will ever be used for its initial purpose.
When the IQA initially offered refunds, it was made clear that anything left would be used for a purpose in the spirit of the campaign's initial intention. That's why myself, and many others, forwent refunds; we wholeheartedly believe that sharing the financial burden of the sport across a range of NGBs is fundamentally good for quidditch. But in the absence of any updates, however vague, we can only conclude that this too was a shameful lie from the very people we have entrusted our sport's development to.
In short; we have every reason to believe that the IQA leadership have misappropriated the funds raised in an abhorrent abuse of their power. This is nothing less than theft; a betrayal not only of the Ugandan NGB, but of every community member who had hoped to see a more diverse World Cup and a responsible governing body.
So why have few governing bodies embraced crowdfunding campaigns since then? It's simply because the IQA have tarnished the credibility of the fundraising method. No right-minded quidditch player would see such a campaign and not immediately be reminded of the disgraceful actions of their international governing body.
IQA Congress President Brian Gallaway (left) and Chair of the Board of Trustees Nicholas Oughtibridge (right). Photo credit: Ajantha Abey Quidditch Photography
Perhaps the worst thing about this situation is how fixable it is. The IQA can wring their hands all they want about a lack of volunteers, a lack of community goodwill, a lack of columns like this giving them the benefit of the doubt. But there has been no indication that the IQA will use this money to help Uganda get visas for this year's event. Yes, that old hurdle, remember? The excuse the IQA used to confiscate the money from Uganda in the first place? A load of rubbish.
You can read the requirements for obtaining a Schengen Visa as a Ugandan citizen here. Each visa costs €60. Now, of course, there are other hurdles such as proof of booked flights, and those generally cost money. If only the IQA had a source of funds that could subsidise some of those costs…
That's the truly sad thing about this mess. That the IQA can never raise those funds again. They can never rely on the community to back a campaign like that in the future. Hell, even a Ugandan-run campaign would be tainted by the IQA's screw-up. Our sport's international governing body has been found shitting in their nest, our nest, and the nests of the players who have mistakenly put their faith in them.
We are now almost two years on from the origin of this travesty, and still no nearer a conclusion. Those involved with the IQA, at all levels, must use the upcoming World Cup to demand action from those who hold the funds; whether that is to use it on a specific project to develop the sport in Uganda, to fund Ugandan attendance at the 2018 World Cup, or to simply get the money into the hands of financially struggling NGBs around the world.
I asked the IQA's Board of Trustees and staff for comment. Trustee Andy Marmer sent this response:
'At present, we are working with representatives from Uganda and our World Cup partners in Italy to explore the feasibility of bringing Uganda to World Cup. As you know, this was always the intention of the money raised in 2016 and while we are remorseful we could not make it happen that year, we are working diligently to make it happen in 2018. As you are no doubt aware, there are challenges with an undertaking this ambitious and we cannot make any promises about the feasibility. In past years, the IQA has not always been as successful as we would like with regards to Uganda. We have not yet made any public statements about Uganda as we do not want to get people's hopes up about a situation that lies largely out of our control. Should it be possible for Uganda to attend World Cup 2018, we will use the resources within our power to make it happen. If however, we are unable to make Uganda's attendance at World Cup happen, we have explored alternative uses of the money raised and will make an announcement to that effect at an appropriate time. The primary focus of this money has and will continue to be promoting the growth of quidditch at a local level and we look forward to helping NGBs promote the growth of our sport.'
This flowery statement is at risk of concealing the fact that the IQA's response holds absolutely no new information. The IQA has been promising Uganda, and, if not Uganda, other deserving nations, the funds for almost two years. We are well past 'the dog ate my homework'. The IQA must act urgently, announce their plans quickly, and, if not, then there is little option but to assume that the IQA is either corrupt or unable to lead this sport. Either way, no smooth statement will clean up this mess, just as their platitudes in 2016 and 2017 were meaningless. It is not a case of 'getting people's hopes up'. Whilst it would be wonderful to see Uganda at the 2018 World Cup, one thing all of us can guarantee is that the money will be better spent given to developing NGBs than sitting in the IQA's bank account.
This is the last chance to salvage this dark saga in quidditch's history. We cannot let the IQA get away with the theft of our very decency. You do not get to beg for volunteers and forgiveness while taking from the pockets of those who want this community to thrive. As for those who do nothing, who say nothing, or who (and there will be some in the comments of this article, I'm sure) actually defend the way the IQA has acted?
They are complicit in this sad affair.
(Editor's Note: This article has been updated to reflect that the IQA still retains this money, not specifically Brian Gallaway, to remove the offhand descriptions of the event as theft, and to clarify what was called the stance of the IQA as a past instance.)
Some extra nuggets of news for you…
If the IQA has a past instance of standing behind accused rapists, at least South Korea is willing to take a stance against sexual assault and harassment. The South Korean National Governing Body issued a firm ruling recently that makes it publicly clear that such behaviour will not be tolerated.
Hateful 8 (the tournament for the top four Northern and Southern teams in the UK) had its second edition last week. While the Quidditch Post will undoubtedly recap the tournament in more detail, there was one incident that stood out – an assistant referee headbutted a player after the player made a lewd remark. Truly a Zinedine Zidane moment.
Finally, the IQA have announced their new trustees. What they don't say is that they rejected a Ugandan candidate. Apparently they are more than happy to take money from Uganda, but they don't want their volunteers…
World Cup 2018 – Australian Dropbears Roster Analysis
Scottish Cup IV Recap
I am Peruvian and I would like to comment on something that I believe adds data to the case. This is only MY opinion and I do not speak on behalf of all the peruvian quidditch community.
The IQA not only offered to help Uganda, but also to Peru to get to Germany in 2016. The person who was assigned to our "case" did not have the best communication with us. They delayed so much the "first action" that we proposed to start raising funds locally. They told us that if we did, they would not recognize it as "official" and that they will not help from that moment on.
We waited and waited, and the help from the IQA, which they told was would be to fundraise for both countries, Uganda and Peru, never arrived. Peru decided to give up and seek to raise the money by our own means.
Very quickly, a statement was sent, in which they "vaguely explained" that Peru could not participate and that everything would be for Uganda. The fundraise started almost right away. They reached more of what they said they needed to achieve the plan but we didn't. At the end, nor Uganda neither Peru went. Of course Uganda had it worst.
I think it was weird from the begining. Some of us thought it would be a good idea to suggest for Italia 2018, to be "helped" like Uganda, but reading this article, it does not seem like a good idea anymore.
Turkish Quidditch Cup III: The Good, the Bad, and the Ugly posted on January 17, 2017 | under Analysis, Europe, Sections, Turkey
The Scottish National Quidditch Team Makes Its Long-Awaited Debut posted on October 29, 2018 | under Announcements, Europe, Uncategorized, United Kingdom
Asian Quidditch Cup 2016 posted on July 29, 2016 | under Analysis, Asia, Australia, Emerging Regions, Sections
IQA Quidditch World Cup 2018 To Be Hosted in Florence, Italy posted on November 1, 2017 | under International, IQA, IQA World Cup, News, Sections
Let's Get Physical: A Guide to Summer Training posted on June 15, 2017 | under Africa, Argentina, Asia, Australia, Austria, Belgium, Brazil, Canada, Catalonia, Chile, Czech Republic, Denmark, Emerging Regions, Europe, Features, France, Germany, Great Lakes, Hungary, Iceland, International, Ireland, Italy, Latin America, Malaysia, Mexico, Mid-Atlantic, Midwest, Netherlands, New South Wales, Northeast, Northwest, Norway, Poland, Queensland, Sections, Slovakia, Slovenia, South, South Korea, Southern, Southwest, Spain, Sweden, Taiwan, Turkey, Uganda, United Kingdom, USA, Victoria, Vietnam, West, Western
Japanese Quidditch Cup 2020 Recap posted on July 25, 2020 | under Asia, Japan, Uncategorized
Eastern Canada Regionals Recap Roundtable – Part 1 posted on November 27, 2016 | under Analysis, Canada, Sections
EQC 2017 Group D Preview posted on March 22, 2017 | under Analysis, EQC, Europe, France, Germany, Sections, Spain, United Kingdom
You Don't Know Jack: Alex Benepe on Warner Bros. and Quidditch posted on November 19, 2017 | under International, Opinion, Sections
EQC Preview 2018: Spain posted on April 25, 2018 | under Analysis, EQC, Europe, Sections, Spain, Uncategorized
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Japanese Quidditch Cup 2020 Recap
By Keith Jones On January 25th, 2020, the second Japanese Quidditch Cup (JQC) was held in Tokyo, Japan. Originally it was supposed to be held on November 24th, 2019, but was rescheduled due to severe […]
Recap: Vietnamese Quidditch Cup 2019
By Keith Jones The first ever Vietnamese Quidditch Cup (VQC) was held in Saigon (Ho Chi Minh City), the second city of Vietnam, on the November 10th Weekend. Hanoi, the capital city of Vietnam, was […]
Archives Select Month July 2020 April 2020 September 2019 June 2019 May 2019 January 2019 December 2018 November 2018 October 2018 September 2018 August 2018 July 2018 June 2018 May 2018 April 2018 March 2018 February 2018 January 2018 December 2017 November 2017 October 2017 September 2017 August 2017 July 2017 June 2017 May 2017 April 2017 March 2017 February 2017 January 2017 December 2016 November 2016 October 2016 September 2016 August 2016 July 2016 August 2015
Quidditch Post@quidditchpost·
Keith Jones provides a recap of the 2020 Japanese Quidditch Cup that took place earlier this year. https://quidditchpost.com/home/2020/07/25/japanese-quidditch-cup-2020-recap/
Keith Jones provides a brief recap of the 2019 Vietnamese Quidditch Cup.
https://quidditchpost.com/home/2020/04/29/recap-vietnamese-quidditch-cup-2019/
IQA World Cup 2020 Moved To Antarctica Amidst Coronavirus Concerns
Volunteering: Improving volunteering rates across European NGBs (Part Two)
Volunteering: Improving volunteering rates across European NGBs (Part One)
Michael on Ready, Brooms Up?
Re Goad on In Memory of Sarah Goad
Team UK Revealed Ahead of the Quidditch World Cup - MuggleNet on Team UK: Florence 2018 Roster
Nivair on In Memory of Sarah Goad
Brenda Flores on You Don't Know Jack: Uganda and the IQA's Shame
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Want to form / be part of a duo / trio for lounge or concert type gigs. Not interested in Hendrix or piss - ups for peasants i.e Crayson & Shylene's wedding reception.......................
Active over 1 month ago
More than 3 times per week
1 night a week
James Taylor, John Denver, Willie Nelson, New Country, Mark Knopfler, Tommy Emmanuel, Albert Lee, Eagles, The Shadows, Rock & Roll, Dare, Everleys, Roy Orbison, James Burton, 1950s, 1960s
Acoustic Guitar:
Rhythm Guitar:
Vocalist:
Vocalist - Baritone:
Fender Strat, Gibson J30, Adamus 12 string, Marshall AS100D Soloist, Vintage 1973 Marshall Artiste 50w, Yamaha Stagepas 500, TC Helicon Voicelive 2, Shure Mikes, Boos ME-50 effects, Carlsbro Mantis Echo etc.,
SONG OF WYOMING.......June 14 1988, 15.15 first song I ever sang to my son, he was only 15 minutes old.........................
EVERYBODY'S TALKIN'Going where the Sun keeps Shinin' through the Pouring Rain Going where Weather suits my Clothes
BEST OF MY LOVEBEST BREAKUP SONG EVER
TEQUILA SUNRISEA first homage to the Eagles........................
HORSE CALLED MUSICWhen I first moved to Cornwall, I commuted back up country to work for the week, starting very early Monday Morning. One Monday, late Winter, early Spring, across the Moor, the stars were going out, the sky was the colour of blue steel and there was an edge in the Wind, and the early morning DJ, said "My last track today - I thought the Willie Nelson quotient was too low........................................................
THIS BOYFor Mal & Bruce -Wwhen the good guys used to win, a piece of pure Tate & Lye Golden Syrup to make Bruce cringe being in the key of D, with Major 7ths. Thanks for being there and being such an inspiration.
APACHE RAINGHOST STORY
REBECCA'S THEME20/5/1983
YOU WERE ALWAYS ON MY MIND.....................You had it all man, God Bless...............
RHYTHM OF MY HEART......For Her Majesty's Armed Forces everywhere..............
GENTLE ON MY MIND........For Glen with many thanks...................
WHO WILL YOUR NEXT FOOL BE.........And as the smoke drifts across the blues club and the guitar player downs one more Jack Daniels, with just one rock,,,,,,,,,,,,,
AIN'T NO SUNSHINE NOW SHE'S GONE.....I'm sure everyone has a memory like this, somewhere..........
DRIFT AWAY......For all those who HAVE to work for a living..............
RING OF BRIGHT WATER.....Cornwall and the Call of the Wild..........................
SHADOWS IN THE DAWN..................THE LYRICS SAY IT ALL...............
BLUE BAYOUTo the Big O, thanks Roy
YOUR CHEATIN' HEARTWith thanks to Mal, Bruce, Ray & Nick otherwise known as Dog With No Name
FIREBALL.......from when the good guys used to win, all American-Spins and Winkle-Pickers, before the filth (Vietnam), drugs (Vietnam),Squalor (Vietnam), and hypocrisy (Vietnam) of the Hippy era (Did I say Vietnam?), opposed by the skinhead scum who made the streets unsafe, came along.............God Bless you Jerry & Sylvia.................
THE WATER IS WIDEFOR DAVE & ADELE HAVE A WONDERFUL LIFE
MILESTONES OF MEMORYREMINISCENT OF BROKEN RELATIONSHIP
THE LAST FAREWELLFor all those who love & cherish our country, of whatever race, creed, colour, gender, age or persuasion................
THE END OF THE WORLDROMANTIC
WHO KNOWS WHERE THE TIME GOESROMANTIC WISTFUL
IF I SHOULD FALL BEHIND WAIT FOR MEWESTERN ROMANTIC
FIELDS OF GOLDRomantic & Wistful
UP ON THE ROOFROMANTIC
FISTFUL OF GHOSTSOne of the best Cowboy songs written...
THE AUTUMN LEAVES / Les Feuilles MortesFor lost love.............
SOMETHING STUPIDFor romantics
SAN FRANCISCO...For all my friends in God's Chosen Country, pray to see you all soon...
TWO SWALLOWS MADE A SUMMER...Tells a tail a la cante jondo.........
You Gotta A Friend.....Says it all in the title.......................
WHITER SHADE OF PALEHomage to Isaac Guillory the best guitarist you've never heard of....
WONDERFUL LANDFrom when the good guys used to win. Again...........
RAINBOWFuture Faith
SLEEPWALK...From when the good guys used to win
LOVIN FEELINWall of Sound in your Soul
Stranger On The ShoreRomantic
john95323 Wadebridge, EN
jayne367655 Wadebridge, EN
andy326444 Camelford, EN
BigJust Cornwall, EN
john davis Cambridgeshire, EN
Andy291865 Leeds, EN
guy298255 Truro, EN
jenny317445 Cirencester, EN
Onfire Cornwall, EN
The Kingstons Plymouth, EN
justjeff Illogan, EN
OffTheRadarPhil St Davids, WA
charmaine315532 Cornwall, EN
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04:11: AM Sunday January 29, 2023
Blood Flows Again In Orsu, As Military Carry Out Operation
Posted on September 1, 2022 at September 1, 2022 by Watchdog Newspaper
The unlawful arrest, detention, killing and maiming of innocent citizens in most communities of Orlu zone, especially around the Orlu and Orsu axis has continued unabated despite resounding public outcry in several quarters.
The latest in the series of the fatal onslaught against the people reportedly occurred around the popular Eke Ututu market where some military personnel who allegedly invaded the area snuffed life out of several people including two staff of a block industry named, Ugochukwu Obianeli and his boss Nonso who were shot at close range.
Investigation by our correspondent reveals that the soldiers who stormed the area in their numbers at about noon on Monday, August 30, 2022 shot sporadically. This made the panic stricken traders, residents and shop owners to run helter skelter for safety. "The victims who were busy molding blocks in the block molding industry located in the vicinity were not luck as stray bullets hit and killed them".
The most unfortunate aspect of the episode is that the late Ugochukwu got married recently and his wife delivered their first and only child in December last year.
It was also gathered, that an elderly man who hails from Ubaha-Orsu and operates an electrical materials shop at the Eke Ututu market was also shot on both legs by the rampaging soldiers who were said to have come from the military barracks at Obinze, in Owerri West Local Government Area.
"As people were scampering for safety, the man who could not run like the younger ones took refuge in his shop. The soldiers went there and dragged him out. When they saw that he was an elderly man, they shot him on both legs and abandoned him to his fate, instead of killing him like others. Reports have it that he also died shortly after the incident".
Some of the residents who spoke to our correspondent on condition of anonymity lamented that the agonizing aspect of their predicament is that they do not know who to approach for reprieve as their representative in the Imo State House of Assembly, Hon. Ekene Nnodumele has been on suspension for the past nine months, making them completely helpless.
They wondered why a government that its primary responsibility is to ensure the protection of lives and property of citizens should fold hands and watch while people are decimated and their businesses grounded for no just cause.
Meanwhile the military in in a press release signed by Onyema Nwachukwu as Brigadier General Director Army Public Relations with Caption,"TROOPS NEUTRALIZE IPOB/ESN ELEMENTS IN ORSU" stated that Troops of Headquarters 82 Division Nigerian Army, made up of troops of 34 Artillery Brigade, in conjunction with troops of Nigerian Navy, Air Force and other security agencies on Tuesday 30 Augus neutralized two combatants of the proscribed Indigenous People of Biafra (IPOB) and its militant wing Eastern Security Network (ESN) along Eke Ututu – Ihitte Nansa road in Orsu Local Government Area of Imo State.
The release further stated that,"the troops encountered the dissidents while carrying out a raid operation around the general area of Orsu Ihitte Ukwa and Ihitte Nansa. The neutralized members had taken position to launch one of their primed rocket launchers, when they were engaged and taken out by the vigilant troops.
"The fearless troops were unhurt, as Improvised Explosive Devices (IED) deployed by the irredentists exploded at Eke Ututu Market, destroying some of the shops in the market".
Also reacting to the sad development the suspended lawmaker for Orsu state Assembly, Hon Ekene Nnodumele described the development as unfortunate, adding that the earlier the actors and non-actors embrace peace the better for Imo people.
According to him, two months on negotiation table is better than two days of war.He sympathized with the families of the innocent persons who lost their lives during the latest attack.
Tension As Tribunal Reserves Judgement In Abuja,Sept.21 -Communicates parties
Posted by Watchdog Newspaper - September 19, 2019 0
Information reaching our news desk at press time has it that the Governorship Election Petitions Tribunal, which sat in Owerri…
Mr Paul Emeziem
IMHA Refuses Watchdog Access To Plenary, Claims Newspaper Describes Speaker As "Rubber Stamp"
Posted by Watchdog Newspaper - March 4, 2021 0
By Martin Nwoko The 9th Imo State House of Assembly Owerri under the leadership of Mr Paul Emeziem has barred…
5,000 Benefit From Irona's Free Medical Outreach
No fewer than five thousand patients yesterday benefited from a free medical outreach programme funded by wife of the Deputy…
Senator Hope Uzodinma
Mixed Reactions Trail Uzodinma's Claim Of N100b Spent On Road Rehabilitation In Imo
The disclosure by the Governor of Imo State, Hope Uzodimma that his administration has so far spent over N100 billion…
Okorocha will be More Reckless If Son-Inlaw Becomes Governor-Uwajumogu
Posted by Watchdog Newspaper - January 15, 2019 0
The senator representing Okigwe zone and former speaker of Imo State House of Assembly, Rt. Hon. (Chief) Benjamin Uwajumogu, has…


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School of Biological and Chemical Sciences
School of Biological and Chemical Sciences School home
Teaching interest group
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Why choose Queen Mary?
Collaborative research centres
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Dr Jon Nield
Senior Lecturer in Structural Biology, Principal Research Fellow
Email: j.nield@qmul.ac.uk
Room Number: Room G11, Joseph Priestley Building
Undergraduate Teaching
Advanced Biochemical Research Methods (BIO491)
Project Skills in the Life Sciences (BIO603)
Careers Liaison Officer for Biology and Biochemistry degree courses
QMplus SBCS Careers
I am a scientist in the fields of Biochemistry and Structural Biology, specialising in protein production, single particle image processing, transmission electron microscopy and the three-dimensional (3D) modelling of membrane-bound biological macromolecules. I hold a part-time position within the Structural Biology section of SBCS' Biochemistry Department; my wet/dry/computing labs' output is directed towards solving a variety of macromolecular protein structure-function questions. I am very grateful for the funding received, my collaborations with >125 co-authors, and all the enjoyable scientific interactions over the past 20+ years.
The protein structures we observe using electron microscopy are usually between 20 to 40 nm in diameter (500 to 3,000 kDa in molecular mass). We calculate their 3D structures to reveal details 1 to 2 nm in size. Of primary importance are the 3D structures of functionally intact membrane-bound (observed in solubilised form) photosystem reaction centres, isolated from a variety of organisms. We hope these 2D/3D structural maps will aid future research, elsewhere, in the design of artificial photosynthesis/renewable energy technologies. In recent times, we have also investigated macromolecules involved in Alzheimer's Disease, bacterial pathogenesis and neurotoxicity. Amongst others (c/f .pdb entries at the RCSB), a light harvesting protein (C-phycocyanin) was resolved to 1.45 Å resolution by X-ray crystallography; the lab has had previous experience with NASA (micro-gravity experiments) and Atomic Force Microscopy.
Our research focus is shifting to proteins involved in Alzheimer's Disease, other protein assemblies required for the assembly/repair/regulation of the photosystems. The fields of light-sensing (phytochrome) and iron metabolism (ferritin) are also ongoing and exciting. Practical work is performed on the first floor in The Joseph Priestley Building, with computing and office being hosted on the ground floor. I am one of the School's key academics aiming to enhance the Biology/Biochemistry Employability agenda. I engage in consultative work for the IBID textbooks for the International Baccalaureate (Biology) and promote microscopy through initiatives with a local school (augmenting their library/microscopy lab). My work has been sponsored by numerous sources, primarily through the UK government's BBSRC research council, Japan's JST/CREST and The Royal Society.
Browse a list of publications by Jon Nield
Connect with Jon Nield:


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Enhanced role of CFOs makes them more likely candidates for the top job
Belgian Office
One Click Apply
Industry 4.0 and the Internet of Things (IoT)
BearingPoint Institute study: economic uncertainty and willingness to leave employer also drive CFO-to-CEO transitions
Frankfurt / London, December 2, 2014 – A quarter (26%) of European Fortune Global 500 CFOs climbed to the top of the career ladder within the last decade. To do so, 61% of those CFOs switched to a new company; 33% even changed sector. These are the findings of a new study conducted by the BearingPoint Institute.
The study surveyed the career paths of 178 CFOs from European Fortune Global 500 companies from 2004 to 2013. When plotted against the performance of the STOXX Europe 600, the research additionally revealed that CFOs are more likely to rise to CEO during periods of economic uncertainty.
Sector experience matters, but not as much for Banking & Capital Markets
Considering the career paths of CFOs that became CEOs by 2013, it was found that some industry sectors were more open to the idea of a CEO with a financial background. Almost one quarter (22%) of the CFOs that became CEOs made the transition within Banking & Capital Markets, but the results of the BearingPoint survey also showed that the sector was open to promoting CFOs from other industries to a CEO position.
It appears that to become CEO in a Banking & Capital Markets business, expertise in the finance function can be just as helpful as specific prior experience within the sector. In general though, sector knowledge is still important when it comes to making the leap to the top. Even though they might transfer to a new employer, two thirds (67%) of CFOs were promoted to CEO within their industry.
Franz Hiller, Partner and Service Line Leader for Finance, Risk & Compliance at BearingPoint
Prominent examples of CFO-to-CEO transitions within the same sector include Ian Livingston (formerly BT Group), Joe Kaeser (Siemens), Frédéric Oudéa (Société Générale) and Kurt Bock (BASF).
Changing face of the CFO
Franz Hiller says the overall CFO-to-CEO transition rate of 26% was higher than expected, but interviews with CFOs for the report offered a reasonable explanation for this.
Historically, CFOs in Europe were often overlooked for the top job because of their largely operational role description. But changes in the internal and external business environment have raised the profile of the function. The scope of CFO responsibilities today often also encompasses regulatory affairs, the compliance realm and a company's digitalization agenda. By setting up their finance departments to add strategic value to the organization, the role of CFO has been transformed to become a true business partner and co-pilot of the enterprise. It is only natural that they have therefore become much more likely candidates for the CEO position along the way.
About the BearingPoint Institute
Founded in 2009, the BearingPoint Institute is an incisive, authoritative voice on business-critical topics, bringing together the finest minds from both within and outside the BearingPoint organization. We strive to:
Advise business leaders to understand the evolution of the global economy at a deeper level
Explore new thinking, going beyond straightforward "Thought Leadership"
Propose new points of view about strategy and organizational change, and stimulate debate
This is achieved by offering practical, real-world advice from:
A leadership team composed of senior BearingPoint Partners, representing geographical diversity and a wealth of capabilities
An independent Advisory Board formed by recognized business leaders and academics
Studies made by experts illustrated with real-life examples
The road less travelled: equipping CFOs for the CEO journey
Beyond GDPR checker
The DEM platform opportunity: riding the fourth industrial revolution
China Productivity Snapshot 2016
Franz Hiller
Digital innovation could save the high street
BearingPoint welcomes 17 new Partners
BearingPoint Institute: multi-modal mobility platforms could transform public transportation as we know it
BearingPoint offers five steps to a customer-centric, digitally-advanced aftersales service
Andreas Flach appointed new CFO of BearingPoint
Locations in Belgium


Maureen McCarthy still thinks something fishy went on and as a result, her career was derailed. Can she reel in her sinking career again?
WASHINGTON — Saying she still has no idea who sent her a box of dead fish, former top homeland security bioweapons official Maureen McCarthy says she has resigned from the department and begun legal action to clear her name.
Occasionally breaking into tears during a 45-minute telephone interview, McCarthy called her resignation "involuntary" and said she had suffered severe financial distress since being suspended without pay in February over the incident.
"I resigned against my will," she said. "I had no income, and I couldn't use my accrued annual leave" for cash. "By resigning I got that back," she said, and could begin to take steps to rebuild her shattered career, starting with retrieving her security clearance, yanked by DHS in March.
Posted: 5/4/09 at 8:47 AM under News Story.


The Evergreen Aviation & Space Museum doesn't just teach. We inspire students of all ages by providing the spark to get kids interested in the sciences. As an aerospace museum, students are engaged in hands-on activities that teach fun and informative lessons about science, technology, engineering, and math. Our various programs, tours and classes offer something for every student!
Call 503-434-4180 or email education@evergreenmuseum.org to sign up for programs.


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MOLINARO: Canada moves on from Gold Cup letdown ahead of Nations League
Publish date Sep 4, 2019
It was the first major bump in the otherwise smooth road known as John Herdman's tenure as coach of the Canadian national team. After Canada breezed through the qualifiers of the CONCACAF Nations League – finishing in second place with a 4-0-0 record, 18 goals scored and just one against – much was expected of Herdman's men at this summer's Gold Cup. The Reds were riding high, full of confidence, and the belief was that the team was ready for the "big time" of the Gold Cup after beating up on a quartet of minnows in the U.S. Virgin Islands, Dominica, Saint Kitts and Nevis, and French Guiana in Nations League qualifying. But Canada came crashing down to earth at the Gold Cup, losing its first game under Herdman during the group stage (a 3-1 defeat to Mexico), and then being upset my modest Haiti in the quarter-finals – the Reds jumped out to a 2-0 lead before coughing up a trio of second-half goals to shockingly exit the competition. More than two months have passed since Canada's embarrassing capitulation, and a new challenge presents itself, as Herdman's side opens its CONCACAF Nations League campaign on Saturday when its hosts Cuba at BMO Field in Toronto. Three days later the teams meet in a neutral venue encounter in the Cayman Islands. There's still a bitter taste in Herdman's mouth over the Haiti result, but he insists the team is focused on the task at hand of starting the Nations League on the right note. Related Reading: Herdman targets 'perfect' Nations League campaign for CanMNT "The Gold Cup, that disappointment I don't think will ever leave you. As a group of players and a coach, you'll carry that. But we've been able to reframe it and look at all the positives that came out of the Gold Cup for the team," Herdman recently told reporters. He later added: "Coming into this next period, the players are ready to focus on the future. We've shut the door on that chapter." On paper, the Reds' upcoming two-game series is a mis-match. Canada is 78th in the current FIFA world rankings, 101 places above Cuba. These teams last met at the Gold Cup when Canada thumped Cuba 7-0 in Charlotte, North Carolina – both Jonathan David and Lucas Cavallini netted hat tricks for Canada. Cuba is a team that Canada should beat. But if history, both recent and not-so-recent, is anything to go by, nothing should be taken for granted when it comes to the Canadian national team. Questions about Canada's defence came to the forefront during the Gold Cup, as it conceded three goals in losses to both Mexico and Haiti. Injuries forced Herdman to chop and change his back line at the tournament, as he called on winger Alphonso Davies to fill in at fullback. Midfielders Atiba Hutchinson and Mark-Anthony Kaye were also drafted in to play in defence. But Herdman noted that Doneil Henry and Derek Cornelius have forged a regular partnership in the centre of the Vancouver Whitecaps' backline since the Gold Cup, while defender Steven Vitoria has a new lease on life since recently joining Portuguese club Moreirense. Also, Samuel Adekugbe is healthy again, while Richie Laryea and Kamal Miller are enjoying solid seasons in MLS. "(This will) be a good assessment period as to who can lead the group in the next three to four years," Herdman asserted. Both Atiba Hutchinson and fellow midfielder Scott Arfield are unavailable against Cuba due to injuries. The Montreal Impact's Samuel Piette has returned from injury and will be expected to protect the back line from his position in central midfield in the absence of Hutchinson and Arfield. "Sam is a real important part of this squad. There are things he does off the field that are crucial to creating the culture you want young national team players to experience. He leads by example. He's always positive and future-focused, and he's absolutely committed to this country," Herdman stated. "Whenever there's a call-up or whenever there's role to play, he is always one of the first to stand up and take that responsibility."
Top team from Group A advances
After the Cuba matches, Canada will face the United States in a pair of Group A contests, Oct. 15 in Toronto, and Nov. 15 on the road at a site yet to be determined. The top nation from Group A, along with the winners from the other three round-robin groups, advance to the tournament semifinals slated for next June. Group B consists of Mexico, Panama and Bermuda. Honduras competes in Group C, alongside Trinidad & Tobago and Martinique. Group D features Costa Rica, Haiti and Curacao. The Canadian men's team is unbeaten in 14 games (with nine wins) at BMO Field, a run that dates back to 2011.
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Angela Scardigli
angela.scardigli@isd15.org
The McKinney Vento Homeless Assistance Act protects the rights of homeless children and youth to go to school.
Who qualifies as homeless?
What are homeless students' rights?
How to receive help?
Individuals who lack a fixed, regular, and adequate nighttime residence including:
Children and youths who are sharing the housing of other persons due to loss of housing, economic hardship, or a similar reason; are living in motels, hotels, trailer parks, or camping grounds due to the lack of alternative adequate accommodations; are living in emergency or transitional shelters; or are abandoned in hospitals
Children and youths who have a primary nighttime residence that is a public or private place not designed for or ordinarily used as a regular sleeping accommodation for human beings
Children and youths who are living in cars, parks, public spaces, abandoned buildings, substandard housing, bus or train stations, or similar settings
Migratory children
Immediate school enrollment and full participation in all school activities for eligible children, even when Records normally required for enrollment are not available [42 U.S.C. § 11432 (g)(3)(C)]
remain in their school of origin when feasible and in the child's or youth's best interest to do so [42 U.S.C. § 11432 (g)(3)(A)]
Transportation to and from the school of origin [42 U.S.C. § 11432 (g)(1)( J)(iii)]
Access to programs and services, including special education services, preschool services, free school meals, Title I services, services for English language learners, vocational/ technical education, gifted and talented services, and before- and after-school care [42 U.S.C. § 11432 (g)(4)]
The right to dispute an enrollment decision and for a child or youth to be admitted to the school in which enrollment is sought, pending the resolution of the dispute [42 U.S.C. § 11432(g)(3)(E)(i)]
The appointment of a local homeless education liaison in every school district to ensure that homeless children and youth are identified and given full and equal access to all educational services for which they are eligible in order to succeed in school [42 U.S.C. § 11432 (g)(6)(A)].
Please contact Angela Scardigli
National Center for Homeless Education
Anoka County Basic Needs Resources (PDF)
(food, housing, shelter, clothing, transportation)