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Tag Archives: Washington
The Charter Model Goes to Preschool
By Ashley LiBetti
Photo courtesy of Richmond College Prep
Over the past 20 years, both charter schools and prekindergarten have taken on increasingly prominent roles in the schooling of America's children. Charter schools in 43 states now serve more than 2.6 million students — roughly six percent of all students attending public schools. And more than two-thirds of four-year-olds attend some form of public or privately funded preschool, with 1.4 million of them enrolled in state-funded pre-k programs.
As separate reforms, charter schools and pre-k produce strong, positive results for high-need children. But what happens if we marry high-performing charter schools with high-quality pre-k? Could the combination of these two reforms produce a result better than the sum of its parts?
This entry was posted in Charter Schools, Early Childhood Education, Education Innovation, Research, School Choice and tagged Charter, charter pre-k, charter schools, D.C., early childhood, early childhood education, ece, Los Angeles, New York City, pre-k, preschool, San Francisco, Washington on November 15, 2016 by Ashley LiBetti.
Charter Board Members Shape DC's Charter Sector in Countless Small Ways
By Juliet Squire
In a new report "Charter School Boards in the Nation's Capital," my co-author Allison Crean Davis and I provide a wealth of new information on charter boards in Washington, DC. But there's one simple fact that merits further consideration: 62 different boards oversee the schools that enroll nearly half of the city's children. Individually, each charter board makes consequential decisions for their school. But collectively, their decisions shape how the whole sector evolves.
School-level governance means charter boards can act quickly, approve the roll out (or roll back) of programs in response to feedback, and even address individual student or parent concerns. Decisions at this scale can be faster, more responsive, and less bureaucratic than those at the district or state level. In short, it is far easier to change the course of a speedboat than the Queen Mary (or the Titanic, depending on your optimism regarding district reform efforts).
Depending on a school's particular challenges, one charter board may spend a great deal of time and energy debating whether and how to increase the salaries of their teachers. Another may focus on student recruitment and retention. A third may spend most of its time searching for their next school leader. The open responses to our survey showed board members wrestling with each of these issues and many more. In these myriad discussions and decisions, small organizations are responding and adapting to changing needs, problems, new information, and opportunities.
We note in our report a number of data points that suggest boards of low-quality charter schools are changing their practices. As we might expect, the boards of the highest-quality schools are most likely to evaluate their school leaders, they meet most often, and they have the most accurate knowledge of their school's student population. However, the board practices of low-quality schools fall between those of high- and middling-quality schools rather than below them.
These data points present the possibility that board members of low-quality schools are responding to their own sense of urgency to improve school quality and/or pressure from the DC Public Charter School Board. (More research, especially analyzing board practices and school quality over time, would shed valuable light here.)
School-level governance means that the potential impact of a charter board's actions are correspondingly smaller than the potential impact of an urban district's comprehensive reform plan. However, school-level governance also enables each charter school to adapt more quickly, in a thousand small ways. Meanwhile, the education policy community watches to see whether these adaptations collectively fulfill the promise of a continuously improving charter sector. I'm optimistic.
This entry was posted in Charter Schools, Education Governance, Education Policy, School Choice, School Governance and tagged charter schools, DC, Governance, Washington on October 13, 2016 by Juliet Squire.
Red Herring in the Evergreen State: Adult Special Interests Try Blocking Progress (Again)
via havokjournal.com
What if I told you that there was a method for improving urban schools that, when done well, can close the achievement gap between low-income students of color and their white, wealthier peers? That, when instituted citywide, it can result in the most improved urban district in history? That there are reams of academic research to learn from, dozens of successes to replicate, and clear pitfalls to avoid?
If you're a small group of parents backed by the Washington Education Association, you file a lawsuit to keep it from happening.
I'm talking about charter schools, of course, and the latest attempt to prevent Washington's families from having the choice to send their children to a free public school other than their traditional district school.
If you aren't following along, Washington's legislature passed a charter school law by voter referendum in 2012 only for it to be ruled unconstitutional last year due to an arcane definition of what's considered a public school. A new law with a different funding source passed in April.
Kim Mead, the president of the Washington Education Association, frames the effort to block charter schools this way: "Instead of passing unconstitutional charter school laws, we believe the Legislature should focus on its paramount duty — fully funding K-12 basic education for all of our state's 1.1 million students, no matter where they live."
This is a red herring. There's no doubt that all public schools, charters included, should be funded fully and equitably. But it deflects from the fact that the legislature has already passed the law. Mead's red herring is also a clever way to avoid saying that eight schools in five cities should close their doors to hundreds of families who sought alternatives to their traditional public schools.
The move to block Washington's charter law is a prime example of special (adult) interests throttling a promising model for improving the educational outcomes for students who need the most help. Robin Lake, the director of the Center on Reinventing Public Education (CRPE) and Washington State resident, said it best:
The arguments against public charter schools in our state are based on fear-mongering, not facts, and are out of step with the rest of the country. Public charter schools are no panacea, nor are they a replacement for the many amazing public schools we have today, including those that my kids attend. But shame on all of us if we let misinformation and interest-group politics shut the door on new hope and opportunity for the kids who need it most.
Washington is a latecomer to the charter school movement— 42 other states and DC have charter laws on the books — but because of this, the state's leaders also have 25 years of lessons at their disposal to build a top notch system. It could be a magnificent opportunity to give options to students stuck in failing schools, if only a small group of adults would get out of the way.
[Corrected 8/11/16: The original post indicated that the new law had more stringent regulations instead of a different funding source. It also indicated that the new law is fully constitutional. While it hasn't been ruled UNconstitutional, no court has yet ruled either way. Both have been corrected.]
This entry was posted in Charter Schools and tagged Kim Mead, Robin Lake, Washington, Washington Education Association on August 11, 2016 by Jason Weeby.


Jim Fowler has already disrupted one industry by launching Jigsaw, the crowdsourced contact database that was acquired by Salesforce.com for $175 million (higher than initially reported thanks to earnouts). Now he's hoping to do it again with a company called InfoArmy.
This time, Fowler's looking at the competitive intelligence industry dominated by companies like Dun & Bradstreet, an industry that he says hasn't seen any real innovation in ages. To change that, Fowler wants to build an army of researchers who can create reports for tens of thousands of companies (and eventually more than that).
Each report is created by two InfoArmy researchers — the primary researcher who does most of the initial legwork, plus a senior researcher, who will usually have higher standing on the site, and who double-checks and approves the work. Fowler says this army may come from the ranks of people who already do competitive intelligence research, but at the same time, the work should be doable by anyone who's reasonably educated and intelligent.
Basically, when someone creates an InfoArmy report they're filling out a big form with information like a company's revenue, competitors, press coverage, and leadership team. In some cases, this information will be publicly available, while in others it can be extrapolated from public data.
For example, Fowler showed me some estimates for payment company Zuora's revenue. Zuora is a private company, so it doesn't release regular revenue numbers, but InfoArmy researchers took CEO Tien Tzuo's statements about how many payments Zuora is processing, then used what they know about the company's pricing, and about software-as-a-service business models, to make their estimate.
Fowler says this approach results in something that's better than traditional competitive intelligence in a number of ways. For one thing (and this is a little ironic given the terminology), InfoArmy has data about the competition, so that you're not just looking at a report about one company. Instead, you can also follow links to full reports about the companies that the one you're reading about is taking on. Fowler says InfoArmy won't publish a report until it's linked to the report of at least one competing company. Another difference: InfoArmy reports are designed for quick browsing on the iPad.
"The days of reading a 25-page analyst report are gone," he says.
InfoArmy reports will cost $99 each, and they will come as a year-long subscription — you get an initial report, but also the quarterly updates. Each payment is split between InfoArmy and the researchers, with 50 percent going to InfoArmy, 40 percent going to the primary researcher, and 10 percent going to the senior. When there are enough reports in the system, Fowler says he'll probably add a subscription plan for unlimited reports. And if you don't want to pay, you can also get access by signing up to be a researcher.
Fowler's efforts have attracted some controversy in the past — perhaps most memorably with Michael Arrington called Jigsaw "evil", a description he later revised to "amoral". I'm don't think anyone is going to react quite as intensely to the InfoArmy idea, but there will probably be plenty of complaints about individual reports, as companies say that this or that piece of information is wrong. It sounds like Fowler isn't too bothered by the idea of criticism, but he notes that the reports include plenty of caveats about the fact that the financial estimates are just that — estimates.
And yes, companies can submit corrections. While Fowler says researchers should view those corrections skeptically unless they're backed up by evidence, they will have an incentive to get things right. After all, if they or their report gets a bad reputation, they're probably going to make less money from sales — and if things get bad enough, a certain company might get reassigned to a different researcher. Other researchers can also submit suggestions for a report, and if there's a dispute, it will be adjudicated by judges, who are ranked even more highly on the site than senior researchers.
InfoArmy has raised $2 million in funding, including $1 million from Fowler.


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Environment>Innovation
Bakey's Edible Vegan Cutlery Combats Single-Use Plastics and Tastes Like Bread
Now you can use cutlery and eat it, too. Edible vegan cutlery that tastes like crackers and bread is a thing, and 10,000 are made per day.
Back in 2005, entrepreneur Narayana Peesapaty had a career-changing moment that now has the potential to cut millions of tonnes of single-use plastic waste every year. Peesapaty was visiting the fields of Mahabubnagar in India's city of Telangana – a district prone to droughts. At the time, he was working on procuring a solution to intensive water use in rice farming and plastic pollution throughout the district.
When dining for lunch, his jowar roti (a bread made from millet) arrived cold and hardened. "I had to break the roti and scoop the dal and curry with its pieces, crunching into them. That was the eureka moment," Peesapaty told news outlet Straits Times. Following the experience, he founded his company Bakeys, which makes edible vegan cutlery with jowar flour, paying homage to the idea's roots. It also uses rice and wheat flour.
The edible cutlery — that is also fully degradable should one choose not to eat it — is offered in three flavours: savoury (complete with spice sub-options), sweet (including vanilla and strawberry flavor) and plain, to meet a range of cuisine occasions. According to Peesapaty's wife, Pragyna Keskar, the spoons are entirely safe to eat and "taste like crackers." Although breadlike tones can be expected as the composition of ingredients is very similar to dried-out bread.
Peesapaty noted his company's development was not easy but he did not give up hope of leaving a sustainable legacy and creating a cleaner world. To fund the business, Peesapaty and Keskar sold their assets, received a bank loan, launched a Kickstarter crowdfunding campaign as well as a Ketto campaign, earning them a total of 41,100,000 rupees (just under $604,000). Now, each spoon costs just four rupees to produce. Since September 2016, the company has produced and sold 2.25 million edible spoons and forks. Bakeys' animal product-free factory near Hyderabad now makes 10,000 pieces of edible cutlery per day.
A press release by the United Nations Environment Program, released last month, said 89 percent of all plastic waste in the ocean is single-use. "Finding plastic this deep in the ocean reveals the devastating link between human activity on land and the consequences from marine life below water," it noted. With sustainable innovative products, such as Bakeys' edible cutlery, these alarming figures may soon be improved.
Image Credit: Bakeys Foods

redpajama_set_name: RedPajamaCommonCrawl


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USI "cautiously" welcomes delay on decision to implement student loans
The government has pushed the decision on a funding model for third level education at least another year ahead
Seana Davis
The Union of Students' in Ireland (USI) has "cautiously" welcomed a comment made by Higher Education Minister Mary Mitchell O'Connor, who said that her department have no plans to implement a student loan system as yet. This follows the announcement made by Minister for Education, Richard Bruton, that the government will delay producing costings of the options for higher education funding for another year.
Speaking outside Leinster House this week during a demonstration held by Dublin City University (DCU) students protesting against increased cost to student accommodation, Mitchell O'Connor said: "In Galway last week, the Taoiseach and I have both said that student loans are off the table. There is no plan in the department looking at that for the near future."
Following this, USI President Michael Kerrigan said: "Students across Ireland will welcome the clearest indication yet on the thinking of the government on student loans. We're keen to have the Minister clarify her sense of 'the near future' and to have the government confirm this formally on the record in Leinster House."
On April 12, Bruton was criticised when he made the announcement that his department will be producing costings for higher education models next year, more than 18 months after he asked the Oireachtas education committee to commit to a consensus on the recommendations made in the Cassells Report. Chair of the Oireachtas education committee, Fiona O'Loughlin, expressed her frustration, saying that she had written to the department a year ago, and again in January, seeking monetary evaluations for the options outlined in the report. "We have been waiting for over a year now," she said, according to the Irish Examiner.
The USI is seeking the government to invest in the publicly-funded third level education model, as outlined in the Cassells Report. The report, published in 2016, outlined three funding options for funding third level education. They included an increase in state-funding with payment from students through income-contingent loan schemes, a mostly state-funded system, or an increase in state-funding with student fees.
Seana Davis is a fourth year Geology student and News Editor of Trinity News.
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MainAll NewsMiddle EastAl-Qaeda leader: US embassy relocation proves it's an enemy
Al-Qaeda leader: US embassy relocation proves it's an enemy
Ayman al-Zawahiri calls on Muslims to wage war against the US.
Tags: Ayman Al-Zawahiri 9/11 Jerusalem Al Qaeda
Elad Benari , Sep 12 , 2018 4:18 AM
The leader of the Al-Qaeda terrorist organization on Tuesday called on Muslims to wage war against the United States throughout the world, The Associated Press reports.
The comments by Ayman al-Zawahiri came in a 30-minute speech which was translated by the Washington-based SITE group, which monitors media material by jihadists across the world.
In the speech, Zawahiri cited Washington's relocation of its embassy in Israel from Tel Aviv to Jerusalem as evidence of the fact that the US is an enemy of Islam.
"America (is) the number one enemy of Muslims ... despite of its professed secularism," Zawahiri said in the video. He listed 14 directives to fight the United States, including an appeal for Muslim unity and jihadists close ranks.
Zawahiri previously released a recording on May 14, the day on which the US relocated its embassy to Jerusalem, in which he urged Muslims to carry out jihad against the United States over the embassy move.
Al-Qaeda often releases recordings of Zawahiri, though their veracity cannot be confirmed. In one such recording, released in 2015, Zawahiri welcomed terrorist attacks in Israel and called for Muslims to work to "liberate" Jerusalem.
He has in the past called on Muslims to unite to attack Western and Russian targets.
Zawahiri took over as Al-Qaeda leader from Osama bin Laden, who was killed by US special forces in Pakistan in May of 2011.


Is this Swedish town that's routing heat from its crematorium to local homes morbid or brilliant? Let's just call them brilliantly morbid.
The town of Halmstad came up with the idea when trying to curb the amount of smoke emitted from the crematorium.
It was when we were discussing all these environmental issues that we started thinking about the energy that is used in the cremations and realised that instead of all that heat just going up into the air, we could make use of it somehow. It was just rising into the skies for nothing," said Lennart Andersson, the director of the cemetery in the town of Halmstad.


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Muslims Are an Asset to Britain's Economy
In spite of huge political crisis in some parts of the Muslim world, Islamic finance has done remarkably well. The Prime Minister has realised that "Islamic finance is growing 50% faster than traditional banking and when global Islamic investments are set to grow to £1.3 trillion by 2014, we want to make sure a big proportion of that new investment is made here in Britain," he said.
Muhammad Bari
Dr Muhammad Abdul Bari is an educationalist, Parenting Consultant and Author
31/10/2013 08:27am GMT | Updated January 23, 2014
Muslims in Britain may have a trust deficit among young people or even in the wider society, according to a recent ComRes poll, but the situation is not all depressing. When it comes to economy the Muslim community is more resilient and proving to be a real asset for the country and this is being acknowledged by more and more people. According to the Muslim Council of Britain (MCB), the British Muslim community contributes £31 billion plus to the UK economy and "13,400 Muslim-owned businesses in London alone are creating 70,000 jobs."
Muslims originate from four corners of the world and the continuous success of Islamic finance amidst global economic slowdown will only seek to positively affect the British economy: and this is something that political and financial leaders from Britain and the Muslim world want.
In a groundbreaking announcement made during the ninth World Islamic Economic Forum (WIEF), and the first time that the forum has ever been held outside the Islamic world, Prime Minister David Cameron boldly declared that the Treasury is drawing up plans to issue a £200m Sukuk (a form of bond that complies with Islamic financial law). He emphatically reiterated London's role as a world city: "We've got 1,800 political and business leaders from over 115 countries here in London - the most open and inclusive capital on the planet -and the greatest centre for Islamic finance in the Western world."
In spite of huge political crisis in some parts of the Muslim world, Islamic finance has done remarkably well. The Prime Minister has realised that "Islamic finance is growing 50% faster than traditional banking and when global Islamic investments are set to grow to £1.3 trillion by 2014, we want to make sure a big proportion of that new investment is made here in Britain," he said. He announced that the London Stock Exchange was preparing to launch an Islamic Market Index to help the managers of sharia-compliant funds identify new investment opportunities. The Chancellor George Osborne and London Mayor Boris John have already been commented onLondon's ability to attract inward investment from the Muslim economy.
The fact that for the first time the WIEF event has been held in London is a testimony that there is a huge goodwill from both British political and financial leaders and those from the Muslim world. This is indeed a win-win situation.
Islamic finance has not only survived the global financial storms since 2008 but has also out-performed conventional economy in its growth and service to people. The main reason for its relative success is Islam's insistence on the sharia-compliant (interest-free) financial dealings which began its expansion in many Muslim countries during the1970s. During the 1990s conversations started between the British Muslim community leaders and financiers with the politicians and banking sector on how to accommodate sharia-compliant finance within the British financial regulations. Some accommodations were made and this paved the way for several mainstream banks to come up Islamic finance offerings (the Islamic Bank of Britain arrived in 2004). It has been a positive journey: today, London is a hub of Islamic finance, with corporate (investment) or consumer finance (e.g. mortgages).
The 2.78m strong Muslim community, with its diverse background, is still under-performing in some areas of British life. But things are changing. With disproportionately high youth population the potential for the community to perform better has always been there. In recent years many British Muslim youth have entered the job market as working professionals. There is a strong trend to join the financial sector and many in the new generation are entering into small and medium sized businesses, too. Realising the potential Britain's largest Muslim umbrella body, the MCB, has been trying to bring the WIEF to London to explore further potentials and bridge the gap between Britain and the Muslim world. London, as the financial capital of the world, has indeed the magnetic pull due to its long-standing virtues of openness and innovation.
British Muslims are still going through some bad press, because of the criminal activities of certain extremists from within the Muslim faith; this has been further exacerbated by sections of the right-wing media, political class, and 'blogosphere'. Stereotypes of Muslims as benefit scroungers, 'alien' or 'other', as niqab wearers and immigrants who don't belong here take a long time to shake. In recent times the brutal murder of Lee Rigby in Woolwich, sexual grooming, the niqab issue and English Defence League marches across the country has heightened this tension. Mosques have come under arson attacks, one Islamic centre in north London was destroyed by a fire in an apparent hate crime attack, an elderly Muslim grandfather was murdered and bombs were let off outside mosques in the West Midlands (for which a self-confessed foreign neo-Nazi has now been found guilty and jailed for 40 years). The anti-Muslim hate crime monitoring service, Tell MAMA, reported a large spike in online abuse targeting Muslims since Woolwich. Several men and women were found guilty of enticing mosque arson over social media.
There is still a perception in the wider society that Muslims are stone-age fundamentalists, locked onto benefits, bent on creating news with uncomfortable practices such as wearing the niqab, etc. But a deep look at the Muslim community's developing economic and social realities challenges this. With increased economic co-operation between Britain and the Muslim world the state of the Muslim community can only get better; this will boost their confidence and positive social engagement in all areas of life will enhance.
Faith on each other brings better harmony. The British Muslim community has plenty to offer - to themselves and to their fellow citizens. The presence of nearly 2,000 political and business leaders from over 115 countries in the WIEF in London should be seen in a positive light.
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Weekly Tax Update 21 April 2020
Written By: Ami Jack
Published: Wed, 22 Apr 2020 11:00 GMT
Tax Update provides you with a round-up of the latest tax developments. Covering matters relevant to individuals, trusts, estates and businesses, it keeps you up-to-date with tax issues that may impact you or your business. If you would like to discuss any aspect in more detail, please speak to your usual Smith & Williamson contact. Alternatively, Ami Jack can introduce you to relevant specialist tax advisors within our firm.
1.1 OECD guidance on tax treaty issues and COVID-19
The OECD has published its analysis of cross-border issues that may arise due to the COVID-19 crisis. The report sets out the OECD's view of how tax treaties should be interpreted to resolve these issues.
Many governments have imposed quarantine measures or prohibited travel in response to the spread of COVID-19. These restrictions on movement have, in some cases, resulted in individuals carrying out work in a different jurisdiction from their usual place of work.
In the OECD's view, an employee dislocated to a different jurisdiction from his usual place of employment is unlikely to create a permanent establishment. It notes, however, that there may still be a requirement to register for CT under domestic law in the jurisdiction of the quarantined employee. The OECD also believes that a company's residence or place of effective management is unlikely to change as a result of senior staff being quarantined in countries other than the jurisdiction of company residence. Attending meetings virtually is a temporary issue and will not usually trigger a different outcome in the tie-breaker residence test in tax treaties.
There may also be uncertainty regarding the taxation of an employee's salary if he is quarantined in a different jurisdiction from his usual place of work. If a Government subsidises his wage by making a payment to his employer, the OECD believes that the income should be taxable in the jurisdiction where he would work if not for the current restrictions.
The OECD has also taken the view that the current travel restrictions are unlikely to change an individual's treaty tax residence.
https://read.oecd-ilibrary.org/view/?ref=127_127237-vsdagpp2t3&title=OECD-Secretariat-analysis-of-tax-treaties-and-the-impact-of-the-COVID-19-Crisis
1.2 Agent Update 77
The latest edition of Agent Update contains reminders about recent changes to tax law and procedure. It includes changes to processes that have been introduced as a result of the COVID disruption.
Agent Update 77 covers issues such as:
• how to obtain agent authority for a corporate non-resident landlord that has not yet received its CT Unique Taxpayer Reference from HMRC;
• the delay of the off-payroll working reforms to the private sector;
• how to claim refunds of voluntary payments under the loan charge;
• changes to the short-term business visitors special arrangements; and
• how to claim repayment of CT paid under quarterly instalments if a business suffers a reduction in profit due to COVID-19.
It also confirms that HMRC will no longer receive post by fax.
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/ 879454/Agent-Update-WT-77_v6_Accessible.pdf
1.3 Stamp taxes newsletter
The April 2020 edition of the stamp taxes newsletter contains a summary of HMRC's view on recent cases discussing the meaning of 'residential' property.
This edition of the newsletter includes reminders on several procedural points, as well as HMRC's interpretation of recent SDLT cases. The two FTT cases discussed were decided in HMRC's favour. They both considered the test for whether or not a property comprising of a dwelling and extensive land was wholly 'residential'. HMRC notes that the test to be used for the nature of a property is not one of reasonable enjoyment, but whether the land is an appendage to the dwelling or a self-standing function.
The newsletter also contains a helpful summary of the recent changes to the SDLT manuals, and changes to procedures during the COVID-19 disruption.
www.gov.uk/government/publications/stamp-taxes-newsletters/stamp-taxes-newsletter-april-2020
1.4 HMRC enquiries
It has been widely reported that HMRC is offering to suspend enquiries into taxpayers' tax affairs in response to COVID-19.
HMRC is writing to taxpayers under enquiry stating that due to the pandemic, it will not request information or documents during the current lockdown, nor press for responses to requests already made. Some letters state there is a temporary hold on the enquiry. If the taxpayer wishes to continue the enquiry process, they should let HMRC know.
www.businesstelegraph.co.uk/hmrc-suspends-some-tax-investigations-due-to-pandemic/
www.ftadviser.com/your-industry/2020/04/14/hmrc-pauses-investigations-due-to-capacity-issues/
2. Private client
2.1 HMRC amendments to partners' tax return after partnership enquiry
Two taxpayers have lost their main appeal at the CA, with HMRC's method of issuing a notice for repayment of an excessive refund held to be lawful. The taxpayers argued unsuccessfully that the notices were invalid as they were effectively closure notices and so should have specifically included the final amount of tax due.
The taxpayers joined a partnership that generated losses. Their claims to set these losses against income of prior years were initially agreed by HMRC, and repayments were issued. Following an enquiry into the partnership tax return, HMRC disallowed the taxpayers' loss claims.
The taxpayers argued that the notices served on them to repay the excessive tax refunds were ineffective. The primary ground was that the notices issued by HMRC to amend their personal tax returns were effectively closure notices. The notices should therefore have included the final amount of tax due, but they only included details of the reduction to their allowable losses. The CA found that the notices issued to amend individual partners' tax return following closure of the partnership enquiry are not themselves closure notices and the notices were therefore valid.
The CA did, however, find in favour of one of the taxpayers on one ground of appeal. HMRC had chosen to carry back her loss, rather than claim sideways loss relief. The CA found that this went beyond the scope of the notice and did not therefore give rise to an obligation to pay the tax sought by HMRC.
Amrolia, R (On the Application Of) v HMRC [2020] EWCA Civ 488
www.bailii.org/ew/cases/EWCA/Civ/2020/488.html
2.2 Tax residence rules relaxed for COVID-19 workers
The statutory residence test (SRT) rules have been temporarily relaxed for highly-skilled individuals working in the UK on the pandemic response. This is designed to prevent these individuals from compromising their UK tax position while engaged in this work.
The Chancellor has announced that any time spent in the UK by individuals working on COVID-19-related activities will not count towards the residence tests, for a short period. This is predicted to apply to, for example, engineers working on medical equipment and medical staff, though full guidance has not yet been released.
The scheme has only been announced for the period 1 March to 1 June 2020, but the duration will be kept under review.
www.gov.uk/government/publications/covid-19-temporary-changes-to-the-statutory-residence-test
2.3 CGT 30-day reporting – property disposals
HMRC has published guidance on reporting CGT on UK property disposals. This covers disposals of UK residential property by UK residents under the new rules applying from 6 April 2020. It also covers direct disposals of any UK property or land by non-UK residents under existing rules, although only disposals from 6 April 2020 should be reported using the new form.
HMRC's new guidance on reporting CGT on UK property disposals includes:
confirmation as to what disposals should be reported using the new form, covering disposals by UK residents and non-residents. The new form cannot currently be used where the individual who disposed of the property has died. Indirect disposals by non-residents also cannot be reported on this form and should still be reported on a NRCGT form;
details of the new authorisation process to allow agents to file a property return on the taxpayer's behalf; and
details of what is needed to complete the return.
HMRC has separately confirmed that no late filing penalties will apply to late returns submitted by 31 July 2020, although late payment interest will apply. It is not yet completely clear whether or not this concession on penalties only applies to UK residents, or if it could also apply to non-residents.
www.tax.service.gov.uk/capital-gains-tax-uk-property/manage-clients-capital-gains-tax-on-uk-property-account
www.tax.service.gov.uk/capital-gains-tax-uk-property/start/report-pay-capital-gains-tax-uk-property?_ga=2.245893127.2044502986.1586156364-921708348.1578308931
www.tax.org.uk/policy-technical/technical-news/hmrc-produces-cgt-30-days-fact-sheet
https://smithandwilliamson.com/en/insights/selling-uk-residential-property/
3. Trusts, estates and IHT
3.1 Trust Registration Service records can now be updated online
The online portal for the Trust Registration Service (TRS) has been updated to include the ability for trustees, or their agents, to update a TRS record online.
Almost three years on from the introduction of the TRS, HMRC has upgraded the service to allow trustees to update a trust's record online. Changes that need to be reported include the retirement or appointment of trustees, and changes to the settlor or beneficiaries.
www.gov.uk/guidance/register-your-clients-trust
www.gov.uk/guidance/manage-your-trusts-registration-service
3.2 COVID-19: Changes to IHT administration at HMRC
HMRC has updated procedures relating to IHT payments and signatures on IHT forms, due to difficulties arising from COVID-19.
HMRC has informed the professional bodies that, due to administrative difficulties caused by the pandemic, some IHT procedures are being changed. The main points are as follows:
IHT payments can no longer be made by cheque;
repayments from HMRC will only be made by bank transfer; and
where an agent is used, printed signatures will be acceptable on IHT forms if a set declaration is supplied with the form.
HMRC notes that further changes may follow.
www.tax.org.uk/policy-technical/technical-news/inheritance-tax-process-changes
4. PAYE and employment
4.1 Impact of COVID-19 on taxing benefits under salary sacrifice schemes
HMRC has confirmed that changes to salary sacrifice arrangements as a result of COVID-19 will not affect transitional arrangements under the optional remuneration arrangement (OpRA) rules.
The OpRA rules came into force in April 2017 and changed the tax treatment of some employee benefits provided through salary sacrifice schemes. Arrangements already in existence were subject to transitional rules until April 2021 unless they were altered before this date. As a result of the COVID disruption, some employees may have altered their salary sacrifice arrangements. HMRC has confirmed that such variations will not cause an arrangement to become subject to the OpRA rules. Transitional relief in these circumstances will continue to apply because the variation is beyond the control of the parties.
www.gov.uk/government/publications/optional-remuneration-arrangements/optional-remuneration-arrangements#employment-income-manual-eim44030---optional-remuneration-arrangements-transitional-provisions
5. Business tax
5.1 HMRC guidance on company residence and COVID-19
HMRC has published its view that a company's tax residence will not necessarily change as a result of the current travel restrictions. It will take a holistic view to determine residence; a few board meetings held in the UK will not usually result in a company becoming UK tax resident.
The new section of the International Manual sets out HMRC's position on how the current travel restrictions will affect corporate residence. It confirms that HMRC is 'very sympathetic' to the difficulties COVID-19 is causing to companies. Temporarily holding board meetings in the UK will not necessarily be sufficient to move the central management and control of the company to the UK. It also notes that, because of the tie-breaker test in most double taxation treaties, it may be that the company will not be treated as UK resident even if central management and control has moved to the UK.
www.gov.uk/hmrc-internal-manuals/international-manual/intm120185
6. VAT
6.1 SC refers long-running VAT case to the CJEU
The SC has stayed the proceedings of a case where HMRC denied the refund of input VAT that was considered not to have been paid by the supplier. The lower courts all agreed with HMRC that there could be no recovery of VAT that should have been charged and could not have been considered to be inclusive in the price.
In 2009, the CJEU ruled that where a universal postal provider had individually negotiated postal contracts, these supplies should have been taxable; they were not exempt from VAT. Input tax, which should therefore have been charged by Royal Mail on particular postal contracts, had not been charged, nor had it been paid to HMRC.
In response to the CJEU's decision, a party to one of the postal contracts attempted to recover from HMRC the VAT that should have been charged. The taxpayer contended that the supplies it received were subject to VAT, so it was entitled to recover that VAT on the basis that the invoices were to be deemed to be VAT inclusive. No VAT invoices had been received by the taxpayer, however, nor had it demonstrated any intention of requesting VAT invoices. HMRC denied the taxpayer's claim.
The FTT, UT and CA had all dismissed the taxpayer's appeals, finding that HMRC was correct to deny the recovery of VAT by the taxpayer. The SC has, however, stayed the proceedings and referred four questions to the CJEU for a preliminary ruling on the correct interpretation of the VAT Directive. The referral demonstrates the continued importance of EU law despite the withdrawal of the UK from the EU.
Zipvit Ltd v Her Majesty's Revenue and Customs [2020] UKSC 15
www.supremecourt.uk/cases/docs/uksc-2018-0152-judgment.pdf
7. Tax publications
7.1 COVID-19 hub
Our Coronavirus hub is designed to answer your key questions and will be updated regularly over the next few months. It contains a number of detailed articles on the measures introduced to help with the financial impact of COVID-19.
8. And finally
8.1 WAH!
Now, more than ever, is the time to resist 'working from home'. We have long fought a battle over this and have tried to discourage it wherever it has been mentioned. Indeed, even some of our tax colleagues, who really should know better, have, in our view very unwisely, been embracing it, and in the current emergency we are up against it.
Unconvinced? We think you'll find that the rules for homeworker's additional household expenses are very clear. Employment income tax relief for homeworking arrangements is given where the employment is 'at home'. Not 'from'; 'at'. There can be no doubt that for tax people at least 'working at home' is correct. That's what we should be doing, where we can, and for which there may even sometimes be some tax relief.
www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim01472
View previous Tax Updates
Organisations Courts Taxes etc
ATT – Association of Tax Technicians ICAEW - The Institute of Chartered Accountants in England and Wales CA – Court of Appeal ATED – Annual Tax on Enveloped Dwellings NIC – National Insurance Contribution
CIOT – Chartered Institute of Taxation ICAS - The Institute of Chartered Accountants of Scotland CJEU - Court of Justice of the European Union CGT – Capital Gains Tax PAYE – Pay As You Earn
EU – European Union OECD - Organisation for Economic Co-operation and Development FTT – First-tier Tribunal CT – Corporation Tax R&D – Research & Development
EC – European Commission OTS – Office of Tax Simplification HC – High Court IHT – Inheritance Tax SDLT – Stamp Duty Land Tax
HMRC – HM Revenue & Customs RS – Revenue Scotland SC – Supreme Court IT – Income Tax VAT – Value Added Tax
HMT – HM Treasury UT – Upper Tribunal
By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article. This briefing does not constitute advice nor a recommendation relating to the acquisition or disposal of investments. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.
21 April 2020 Weekly Tax Update
The latest tax update and VAT round up for the week.
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Ami Jack
Partner, National tax
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Manchester City Council home page
Sports, leisure and the Arts
Museums, galleries and the Arts
Gorton Monastery
Gorton Monastery, Gorton Lane, Gorton, M12 5WF
Manchester's magnificent Monastery is an architectural masterpiece. It sits alongside the Taj Mahal and the ancient ruins of Pompeii as having been listed in the 100 most endangered sites in the world, with a rich heritage that should never be lost.
Following a £6.5 million restoration scheme, this hidden treasure has taken its place as one of the UK's most inspiring venues for any corporate, social or cultural occasion.
http://www.themonastery.co.uk
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Drag slicks or 911 brakes? How California and Germany painted the VW Beetle's blank canvas
Brendan McAleer
Few cars have had experienced the character-development arc of the humble Volkswagen Beetle. It went from Nazi propaganda icon to symbol of the hippie movement to advertising darling to drag racer, from Baja desert fighter to children's Disney hero to hecho en Pueblo Mexican taxicab. Across 81 years and 23 million cars sold, the Beetle was a blank canvas, ready to soak up anyone's ideas. Here's what California and Germany did with it.
First, we should clarify that the "California Look" Beetle and the "German Look" Beetle are more about curating a flavor than adhering to a rulebook. In the same way that a 1932 Ford can be turned into a hot rod with any number of tweaks, each of these two Beetle categories is open to a wide range of personal interpretation.
Take this little brown Bug, belonging to North Vancouver VW specialist Geoff Peterson. Based on a 1957 car, it has a bored-out 2.33-liter air-cooled four-cylinder that makes around 200 hp, and it's seriously quick. With pizza-cutter front tires up front and drag slicks out back, it'll run low-12-second passes all day.
With almost all its chrome trim removed, understated paint work, and a rear hatch reworked for better cooling, this Beetle ticks most of the boxes on the Cali Look checklist. The solid drag wheels would likely have been five-spoke BRM units in-period, with a conical competition mirror likely fitted in place of the flattish OEM unit. Also, Geoff's Beetle is a bit sneaky—many of its body panels are actually fiberglass, to save weight.
We settle into the big, square "biscuit"-look bucket seats, and Peterson takes me for a quick rip around the block. The Cali-look Beetle hooks up in second gear with shocking ferocity. The weight in the rear anchors the still-sticky old drag slicks, the front goes light, and the little car rears back on its haunches.
"I'd take it to the Friday night drags," Peterson says, "We were always looking to beat the 5.0-liter Mustangs."
The California Look dates back to the mid-1960s, slightly ahead of the Beetle craze brought on by Disney's "Herbie" movies. Centered around Orange County in Los Angeles, SoCal tuning pioneers started turning their Volkswagens into dragstrip champions. Cars were stripped of anything deemed unnecessary, with lowered, raked suspensions and minimalist bumpers. When Herbie arrived to broaden the popular appeal of a quick Beetle, people started buying tuning parts out of L.A. and the California look exploded.
At the first Bug In, held October 20, 1968, Volkswagen owners from all over gathered to show off, swap parts, and drag race each other down the strip. Racing was at the heart of the culture, not much different from the earlier hot rodders and their deuce coupes, nor the later explosion of import tuners and their hopped-up Honda Civics. Beetles were cheap, easy to work on, and you could make them faster with every sliver of weekly paycheque you put aside.
California-style Beetle tuning is an enduring phenomenon. It continues today, but has evolved from its grassroots beginnings to more collector-oriented enthusiasm. Beetle fans obsess over period-correct details and hard-to-find OEM parts. But they're still eager to get together for swap meets and drag-racing, same as it was in the 1970s.
For the most colorful 1990s-era Beetle enthusiasm, we have to cross the pond to Germany. A one-make series based around the Super Beetle, which was called the 1303 in European markets, the Käfer Cup put Beetles racing door-to-door at various tracks ("käfer" is German for "beetle"). These were serious racing cars, fitted with cages, racing slicks, and whatever power could be eked out of the latest air-cooled VW engines produced. Beetles were sold in Europe right up until the mid-1980s.
Consider the 1303 of Rolf Holzapfel Tuning, built in 1992. It featured a five-speed Porsche 911 gearbox, Porsche-pattern BBS three-piece wheels, and a hybridized Type 4/T24 16V engine that was codeveloped by Erhard Melcher of AMG. It made a reliable 240 hp, and was immediately dominant.
Naturally, the style of the circuit carried over to the street-going Beetles belonging to those who sat in the grandstands of Käfer Cup races. This red example, belonging to Hagerty's own Dave Hord, embodies most of the elements of a German Look car.
Dave doesn't have an obsession as much as a Beetle infestation. He's built dozens of VWs over the years and is currently working on restoring the Beetle he drove when he was eighteen. "I've started off wrong here immediately," he says, noting that this car is a 1969 Beetle, and not the later 1303.
But the details are there. Essentially, a German Look car should be the Beetle as if it were produced by Porsche. Large, modern Porsche wheels are essential, as well as a highly tuned engine, usually based on the later Type 4 flat-four. While California look cars are often lowered, the suspension of a German Look Beetle is intended to perform in the corners. Custom-made pieces and items borrowed from the Porsche catalog are common. Porsche brakes are also must-haves.
Where Peterson's Beetle is perfect for a quarter-mile blast, Hord needs his cars to tolerate distance—he drives roughly 40,000 miles every year. The California Look Beetle was a dopamine firehose; Hord's German Look machine is delightful in its usability.
What's it like to drive? Take all the performance of a modern car, perhaps a Boxster, and then drop a joyful Beetle shell over top. The engine, a 2.1-liter air-cooled four-cylinder, makes just 150 hp but the car is relatively light, and you get to play with the whole tachometer without attracting unwanted attention from die Polizei. What's really phenomenal is the sheer level of grip, which seems at odds with the Beetle's tallish shape. It's like driving a weaponized highchair.
Like the California Look, subtlety is a hallmark of a proper German Look Beetle. The rally-style lights and plaid accents for its Porsche seats say more about Hord's particular build signature, but the blacked-out trim and badging are German Look essentials.
Both cars epitomize the Beetle's flexibility as a platform for expression. One is a stoplight dragster's dream, steeped in golden-hued 1970s California nostalgia. The other is a highly functional and well-engineered daily driver that's about a thousand times more fun than any modern Volkswagen. And most modern Porsches.
A Beetle can be anything. Your wrench is its paintbrush. If you had one, what would you create?
Automotive History In the Moment: NASCAR fights, BMWs, and a Chevy Nova
Automotive History Rally's least likely champion? A V-8, automatic Benz
Gavin Braithwaite-Smith
Read next Up next: E-Ray-ly quiet Corvette spied, McFly back to the future, Antarctica-bound Porsche on skids


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Back to All Student Stories
Elasaf Gilbert (7th from left) and team that won the Bedside Challenge Health Hackathon
MSIH Student wins "Smart Bedside Challenge" Health Hackathon
Elasaf Gilbert (7th from left) and the team that won the "Smart Bedside Challenge" Health Hackathon
Third-year MSIH student, Elasaf Gilbert, was part of the team that won Israel Innovation Institute's "Smart Bedside Challenge" Health Hackathon. Along with his team, Elasaf, who earned his undergraduate degree in engineering, placed 1st out of the 16 teams competing in the hackathon.
Taking place at MSIH's teaching hospital, Soroka University Medical Center, Elasaf and his three teammates, interviewed medical staff on the wards to find which issues could be solved with the application of technical know-how. Very quickly they discovered that falling is a dangerous complication in hospitals.
"Patients often get out of bed before they are ready," explains Elasaf. "This can result in them falling – which can severely aggravate their condition and greatly prolong recuperation."
Automatic Monitoring
Together with his team, Elasaf came up with a plan to automatically monitor the patient, before lowering the bed to a standing position.
"Using an Arduino (an inexpensive electronic controller), I wrote code and we wired sensors to the bed to monitor the patient's condition. After half an hour, provided the patient's vital signs were in order, the bed would lower itself automatically to a sit-up position, allowing the patient to get up safely and easily."
Hackathon Participants
More than 100 medical staff, academics, and other disciplines (computer science, engineering, medicine, design, etc.) participated in the hackathon. During 30 straight and strenuous hours, 16 teams met under the guidance of 24 mentors to develop their projects.
Other ideas presented included applications to improve patient service, a remote patient activity monitoring system, a smart device controlled by a smartphone, a walking simulator that prevents pressure sores, and more.
"Soroka Hospital plans to further develop the project and implement it in some of its wards," explains Elasaf. "Once we complete the prototype the plan is to test it on a specific ward – probably neurology – which seems to have the most incidents of patients falling. This has become something of a pet project for me," he adds. "I intend to push it through to the end."
Want to be more than just a white coat? Applications are now open for Fall 2020. Click below to learn more about our M.D. Program.


The photos below should give you an idea of the kind of photographs Ali likes to shoot.
Copyright for these photos belongs to Ali Hoolash. Images may not be copied, downloaded, or used in any way without the expressed, written permission of the photographer.


The United States' implementation of a 25-percent tariff on various products made in China kicked in today. Among the products that are subject to the 25-percent tariff are printer and copier parts made in China. China retaliated today with a 25-percent tariff on U.S. goods worth some $34 million.
The U.S. government had announced the tariff on June 15th, initially targeting some $50 billion worth of goods.
No printer or copier vendors have yet issued a statement regarding the tariff, and the question remains whether they will absorb the added cost, or shift it to customers.


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PRESS RELEASE FOR MY EP "IN THIS MOMENT"
Brenda Rachel Releases new EP 'In This Moment' - December 2, 2014
https://sonicsmashmusic.wordpress.com/2014/12/02/brenda-rachel-releases-new-ep-in-this-moment/
The composer and songwriter of spiritual music known as Brenda Rachel has released her latest EP record, "In This Moment." The album has been released on the Brenda Rachel independent record label, entirely without support from the corporate music power structure. It comprises nearly 25 minutes of uplifting spiritual listening in six original tracks. Featuring powerful and evocative vocals by co-arranger Jon Hemingway and Una St. Clair, "In This Moment" by Brenda Rachel et al is a true work of celestial inspiration with a clear and exultant message to its hearers.
Brenda Rachel cites as main artistic influences her mother, Barbara Solis, and a broad array of popular legends including Stevie Wonder, Whitney Houston, Marvin Gaye, Diana Krall, Sara Brightman, Celine Dion, Shania Twain, Michael Buble, Clint Black, Jesse Cook, Yanni, Michael Bolton, and Sara MacLachlan. Her own musical background began at the young age of six on piano, but the Canadian-born Brenda Rachel states plainly that the songs which make up "In This Moment" are not entirely of her own creation.
Brenda Rachel writes of this, "I am a 'Messenger for the Angels' delivering words of encouragement, inspiration, hope, love, peace and joy. My songs were channeled to me by the Angels in 2004 when I was unable to walk for several months due to bilateral plantar fasciitis in both feet. I would lay on the couch and ask God and the Angels what they wanted me to learn from this experience and why was I in such excruciating pain."
She goes on to impart that within hours, the EP's title track "In This Moment" was being channeled to her by Angels, complete with lyrics, corresponding melody and chord progressions.
"Over the next 1.5 years," she writes, "21 additional songs with both music and lyrics were channeled to me. In 2004, I met a wonderful professional singer and arranger, Jon Hemingway, who I worked with to record six of these songs."
And what might that message from the heavenly hosts portend? Brenda Rachel minces no words.
"It is my vision that these songs expressing words of inspiration, hope, peace, love and joy reach as many listeners as possible."
"In This Moment" by Brenda Rachel, featuring the additional talents of Jon Hemingway and Una St. Clair, is available online worldwide.
-S. McCauley, Lead Press Release Writer
http://www.MondoTunes.com
EP "In This Moment" Available at:
http://www.amazon.com/This-Moment-Una-Clair-Hemingway/dp/B00PL40LEA/
https://itunes.apple.com/us/album/in-this-moment-ep/id941428488


Learn how to draw Pinkie Pie from My Little Pony: Friendship Is Magic with this step-by-step tutorial and video. A new cartoon drawing tutorial is . The 'A' in the Minecraft logo now includes a creeper face. Creepers become charged when struck by lightning, increasing the explosion's radius and strength. View and download pinkie pie Minecraft skins. Thank you for visiting ukrainianblog.info - Skindex, The source for Minecraft Skins.


After receiving her award, Saalumarada Thimmakka also planted a sapling at the Rashtrapati Bhavan.
Known as the mother of trees or 'Vriksha Mathe', 106-year-old Saalumarada Thimmakka from Karnataka on Saturday blessed the President as she received her Padma Shri award. The award ceremony, which was attended by Prime Minister Narendra Modi, Home Minister Rajnath Singh and other notable dignitaries, followed the usual rigorous protocol.
However, when President Ram Nath Kovind handed the award to Thimmakka, who is more than three decades older to him, and asked her to face the camera, she put her palm over the President's forehead as a gesture of blessing. This prompted rapturous applause from the audience at the hall. She then later posed for the camera.
The President took to Twitter to recall the gesture. "At the Padma awards ceremony, it is the President's privilege to honour India's best and most deserving. But today I was deeply touched when Saalumarada Thimmakka, an environmentalist from Karnataka, and at 107 the oldest Padma awardee this year, thought it fit to bless me," he tweeted.
He also said, "Saalumarada Thimmakka represents the resilience and determination and perseverance of the ordinary Indian citizen, especially of women in our country. May her example, and that of every Padma awardee, inspire our India to greater heights.
After receiving her award, Thimakka also planted a sapling at the Rashtrapati Bhavan.
Saalumarada Thimmakka is an environmentalist from Karnataka, who shot to fame for planting and tending to 385 banyan trees along a four-kilometre highway stretch between Hulikal and Kudoor village near her husband's hometown in Tumakuru district. Thimmakka and her husband do not have children. Although she contemplated suicide for not being able to conceive children, they started spending their evenings tending to trees until they grew sturdy.
She is also the recipient of the Karnataka Rajyotsava award, Nadoja award by Hampi University and National Citizen award by Government of India, among other national and international accolades. Her selfless work has also inspired several others to take up environmental causes.
Thimmakka was one of the four Padma awardees from the state this year. The awards winner list were declared earlier in January.
The other winners from Karnataka were noted particle physicist and professor at IISc, Rohini Godbole, who is best known for her work at CERN, European Organization for Nuclear Research.
Other winners are Sharda Srinivasan, a pioneer in archaeometry, archaeometallurgy and other forms of engineering applications and Rajeev Tharanath, a classical musician from Karnataka and a disciple of Ali Akbar Khan. He is considered one of India's leading exponents of sarod.


Brisbane's cafés are currently in an arms race to produce the perfect pancake. Across town, the once-humble stack is being dolled up and piled high with exotic fruits, hyper-coloured coulis and candied ice-cream. Here are 10 who nail the new brief.
The Jam Pantry prides itself on a seasonal menu, constantly updated via the blackboards lining the walls of this south-side Queenslander café. One month, the featured pancakes might be brown rice and buckwheat sourdough with baked plums, fresh figs and soy cream; the next, white chocolate and poppy seed with lemon-baked apples and blueberries. But one thing remains constant: if you order them, they'll be the envy of the table.
The buttermilk and ricotta pancakes at Billykart's are so fluffy and delicate they almost eat like a soufflé. It's a slightly acquired texture but, make no mistake, this is still one of the most decadent stacks in town, finished with golden banana and rich coconut caramel.
You'll have to travel 10 minutes from the CBD to get to Little Clive, a charming bolthole just off Annerley's hilltop high street. It's worth it, though, to experience the café's neat stack of vegan-friendly vanilla bean pancakes, which come laden with honeycomb, whipped chocolate ganache and macerated strawberries, and finally sprinkled with crumbs of hazelnut dukkah. The café itself is a cosy spot to get to know the locals, with a bunch of op-shops and antique centres around the corner to explore afterwards.
A new addition to Brisbane's cafe scene, Freja Rasmussen and Nathan Dunnell have combined their backgrounds in pastry-making and fine dining to present a refined all-day brunch menu. The pair's strawberry pancakes are one of the stars, a neat, ruby red stack served opposite macadamias and berries. The cakes are fluffy and not too sweet, leaving you free to take away a house-made croissant for a second breakfast.
Harajuku Gyoza isn't a typical pancake joint. Then again, these aren't typical pancakes. Three puck-like meringue pancakes are cooked for 12 minutes, giving them a wobbly, gelatinous texture, and finished with Nutella, cream, banana and maple syrup. They're tricky to make so Harajuku Gyoza only servces up a limited quantity each Sunday from its Albert Lane restaurant. Order at 2pm for a 2.30pm pick-up.
The highfalutin Hamptons only opened in January but its already flooding Instagram with one of its hero dishes: matcha pancakes so impossibly fluffy they almost look like a small tower of muffins, served with a side of candied ginger ice-cream and wild berry coulis.
For as long as Pearl has been a favourite with Brisbane's café crowd so too have its pancakes. This Woolloongabba charmer is currently dishing up a fragrant citrus stack with mascarpone, figs and pistachios – it's about as exotic as the humble pancake can get.
Rogue is hidden at the northern end of Newstead, wedged between riverside apartments and a bunch of car yards. Best known for its quietly innovative dinners, the restaurant opens for breakfast on Saturdays and Sundays, bringing chef Dan Myers' considerable fine-dining skills to bear upon an extensive breakfast menu. Pride of place is a vertiginous stack of peanut butter pancakes, served with salted caramel, strawberries, chocolate ganache and ice-cream.
Seven South deals in a blueberry ricotta hotcake that could almost be too much – if it wasn't dished up with lemon thyme, a dollop of crème fraîche, mascarpone, berries and maple syrup. Overlooking a handsome Yeronga greenway, here you come for the breakfast but stay to wander along the Brisbane Corso, a well-to-do, if often undiscovered, corner of the city.
Raymund and Giorgina Venzin have always done a mean vegan pancake. Pawpaw's banoffee hot cakes are one of their best iterations yet, battered with buckwheat and piled high with grilled banana, seasonal fruit, macadamias and caramel ice-cream. Take it with an expertly made soy or almond milk latte and you have one of the best guilt-free pleasures south of the river.


The Trailer has come online for Richard Ayoade's 'Submarine,' starring Craig Roberts, Gemma Chan, Yasmin Paige, Sally Hawkins, Paddy Considine and Noah Taylor. Also below are a few clips from the film.
A comical coming of age story. Set in Wales, it is a portrait of a boy on the brink of manhood. The story of Oliver Tate's 15th year combines delusion and insight, worldliness and childish innocence to heartbreaking and hilarious effect.
Oliver (Craig Roberts); In his head he's a cool, literary genius. In reality he's socially inept and unpopular. Convinced that his father (Noah Taylor) is depressed and his mother (Sally Hawkins) is having an affair with her life coach (Paddy Considine), "a hippy-looking twonk", he embarks on a hilariously misguided campaign to bring the family back together.
Meanwhile, he is also trying to lose his virginity - before he turns sixteeen - to his pyromaniac girlfriend Jordana (Yasmin Paige).
It has a 18th of March, 2011 release date for Ireland and the UK.


Chris King and Alison Shakespeare oversaw the building of a completely new school which opened in 2008.
The relationship is axiomatic but what happens when, in the same school at the same time, the Head is Chair of HMC and the Bursar is Chair of ISBA?
Chris King and Alison Shakespeare (Leicester Grammar School) report on a unique year of dual office-holding.
CK: The plan was for me to return to the Leicester Grammar School (LGS) fold in summer 2017 after a three-year stint during which I shared my time with HMC as, in turn, Chair-Elect, Chair and the Vice-Chair. Alison Shakespeare, as Business Director of LGS, would take up the role as Chair of the Independent Schools' Bursars Association (ISBA) from May 2017 so ensuring the school would have a clear and more or less continuous senior management presence. Events overtook this plan, and I found myself, as a result, in late summer 2017, returning as Chair of HMC for a further year.
I think it would be true to say there was quite a long pause before my Chair commented on what was being proposed. She said something along the lines of "are you sure?" Sure? Well, yes, because I felt my split role would be a lot easier second time around, the experience already gained providing a secure sense of the rhythm, highs and lows of the HMC year.
AS: When I agreed to become Chair of ISBA for 2017/18 it was anticipated that Chris would be completing his term of office at HMC and coming off the HMC board in summer 2017. Plans changed!
For several years we had both held roles of responsibility outside school – I was on the ISBA board for six years in total and have also been a board member of the Independent Schools Inspectorate. This meant that we both had the benefit of being well informed about wider issues and trends within the world of independent schools but would need to develop ways of working to enable effective communication without an expectation of daily, face-to-face contact.
CK: Chairing meetings has never been a great hardship for me, though attempting to work a way through a very long HMC Committee agenda while allowing time for discussion and Divisional input with 30-plus individuals around the table, is not a task for the faint-hearted.
Broadly, the HMC diary for the year is set well ahead. Thus, the scheduled programme can be anticipated and planned for quite quickly including, in our case, comparing dates with Alison to see where the pinch points might be.
AS: Adjacent offices helped, as did a willingness on both sides to deal promptly with emails outside school hours. We also both accepted that in order to do the "day job" properly and fulfil wider school association responsibilities, we were each making the decision to work longer hours simply in order to get everything done.
As diaries became more full, effective communication with one another and with other school staff became particularly key.
CK: The academic year means there are, in reality, very few weeks when it can make sense to hold large set-piece meetings, but what is true for HMC is also true for the other independent school associations and so there were times where I walked back into the school as Alison was walking out.
AS: Our respective job descriptions reflect an expectation of team work rather than a separation of "academic" and "support" spheres. Chris was appointed as Headmaster and CEO, and I was appointed as Business Director. When I joined LGS in 2006 (Chris was already in post) the Trust was embarking on planning for an ambitious relocation to a new green-field site, a project which involved changes across every part of the organisation.
CK: Having the Chair of ISBA in an office with just a PA between us might seem a great advantage. In fact, each school association has its own private business and particular priorities.
Where we did at times have productive discussion was in matters relevant to the wider concerns of the Independent Schools Council, including responses to political developments, and this has, we believe, facilitated a much closer working relationship between HMC and ISBA as associations.
Chris and Alison's major capital project in which every detail had to be right.
AS: For me, the wider roles of Head and Bursar (or whatever job titles they are known by) are in the process of being reshaped resulting, typically, in the two post-holders working together ever more closely. Schools are large and complex organisations: major employers, with sizeable budgets. The Head and the Bursar are the two most senior staff in the organisation, with shared objectives, usually very different professional backgrounds and, one hopes, complementary skill sets.
This relationship should not be one simply of line management of the Bursar by the Head. There should be debate and discussion, a sharing of views and a seeking of advice on both sides.
CK: While there was never any doubting who was boss and who was being line managed, our working relationship has always been collaborative in nature. We both have bounced ideas off each other, reviewed each other's draft documents and followed the mantra of there never being "surprises" between us.
Professional trust and openness lies at the heart of things, of course, along with a fundamental belief that the nuts and bolts of the day job will be undertaken without error. It's the unexpected that can knock you off balance and, certainly, the unexpected comes along to confront any Head and Bursar. But if you meet regularly, have open lines of communication and accept in such situations the hours that need to be worked just have to be completed, then all will be well.
AS: Affordability concerns should result in discussions between the Head and Bursar about how best to control and focus expenditure, while still providing an education which parents want – and can afford – to pay.
Looking ahead I see schools becoming more "business-like" and more commercial in their outlook. Offering a world-class education is not cheap, but it would be highly detrimental if access to excellence was restricted to the wealthiest within society. Schools are already doing a huge amount of work to broaden access, while maintaining and enhancing the quality of the education provided. This is the area where I see a particular role for the Head and Bursar to work together collaboratively.


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Browse: Home / 2018 / July / Sheriff's Office: Romeoville Man Charged With Selling Heroin in Aurora
Sheriff's Office: Romeoville Man Charged With Selling Heroin in Aurora
July 31, 2018 · by kanecountyconnects · in 16th Judicial Circuit Court, Criminal Justice, Education, Government, Kane County Sheriff's Office, Public Safety, Taxpayers
The Kane County Heroin Initiative Task Force has arrested and charged a 41-year-old Romeoville man with selling heroin to an undercover police officer in Aurora.
According to a report from the Kane County Sheriff's Office, sheriff's deputies and members of the task force took into custody Ronald Doss at around 4:30 p.m. Wednesday, (July 25, 2018). The arrest was made in the parking lot of an Aurora business.
Kane County Sheriff's Office Deputy Chief Pat Gengler said the news release did not name the business because it was not involved in any way with the alleged crime.
Doss is charged with three counts of delivery of a controlled substance. Two of those counts are Class X felonies, the other is a Class 1 felony, Gengler said.
The Sheriff's Office said Doss, on three separate occasions, sold heroin to an undercover police officer.
Fentanyl (CREDIT: DEA website)
After testing the substance, the Sheriff's Office determined that some of the heroin also contained fentanyl, a synthetic opioid drug the Drug Enforcement Administration describes as "100 times more potent than morphine and 50 times more potent than heroin as an analgesic."
In total, about 200 dosage units with an estimated total weight of 76 grams was sold to the undercover police officer, Gengler said. The estimated street value is more than $5,000.
Doss' bond was set at $500,000. His next court date is 9 a.m. Friday, Aug. 3, in Courtroom 313.
The charges against Doss are not proof of guilt. A defendant is presumed innocent and is entitled to a fair trial in which it is the state's burden to prove his or her guilt beyond a reasonable doubt.
The Kane County Heroin Initiative Tasks Force is comprised of law enforcement officials from various federal, state, county and local law enforcement agencies. The goal of the task force is it to actively combat the opioid epidemic through enforcement, treatment and education.
SOURCE: Kane County Sheriff's Office
Tags: Arrest, Charges, Heroin, Kane County Sheriff's Office, Romeoville Man, Task Force
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UPDATE: Coroner ID's 18-Year-Old Elgin Woman Killed in Randall Road Crash →


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Liverpool open talks with sought-after Italian youngster
By Mahidhar Mukundhi
Liverpool have developed a successful recruitment policy in the recent seasons and are keen on the Italian under-19 international.
Liverpool is a club on the rise. The upsurge is typified by the impressive data driven recruitment policy adopted by the FSG group. The has seen the likes of Naby Keita, Alisson and Andy Robertson arrive and make an impression. Now, the Reds are willing to dive into Serie B for their next recruit.
Sandro Tonali Anfield bound?
Liverpool have reportedly opened talks to sign Brescia midfielder Sandro Tonali, according to Gazzetta Dello Sport. The Reds were reported to have made an enquiry over a potential move for the youngster.
Italian journalist Nicolo Schira provided further information about a potential deal. It is claimed by Schira that a scout was sent by the Merseyside club to observe Tonali in Brescia's encounter with Spezia on Sunday.
#Liverpool has opened talks for Sandro #Tonali. Reds scout has watched him in #BresciaSpezia today. Cellino wants for the young midfielder (born in 2000) €35M. Roma, Juventus, Milan and Inter also heavily interested for the next season. #transfers #LFC
— Nicolò Schira (@NicoSchira) January 27, 2019
Should Liverpool wish to sign the midfielder, they would have to pay his reported £30m price tag. The likes of Juventus, AC Milan, Roma and Inter are all stated to have expressed an interest in signing the Italian Under-19 international.
"Liverpool have made contact"
Liverpool are interested in signing the teenager according to Brescia owner Massimo Cellino. He also confirmed that AS Roma and Monchi have made enquires much earlier than the English side. "Yes, Roma have asked me about Tonali. I've talked about him to [Roma director Mauro] Baldissoni several times, but I want to keep the lad as long as possible. Is he ready? I don't know, he's 18 but Liverpool also contacted me a little while ago."
Who is Sandro Tonali ?
The 18-year-old is a deep-lying central midfielder by trade and is already been compared to the iconic Andrea Pirlo. Tonali has already made 50 senior appearances for the Serie B side, Brescia. The youngster not only looks like Pirlo, with his flowing black hair but also carries a similar air of grace on the ball.
However, the player seemed to play down the prospect of him moving clubs before the end of the season. "I'm not thinking about moving to another club and I won't think about it until the end of this season," he has said. He also seemed to enjoy the comparisons with Pirlo. "I don't feel the pressure. I'm happy with it, appreciate it, but nothing more," he concluded.
Author's Take
Tonali is clearly an incredible talent. If the comparisons with Pirlo are anything to go by, the potential is unquestionable. Only time will tell if the midfield will fulfill it. However, the player might be willing to stay in Italy rather than moving abroad and Liverpool might have to offer a lot of cash and commitment to lure him away.
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