Pacific asset swaps agreed by European Union

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Paralegal banned after under-settling claim without authority

first_imgA paralegal who took it upon himself to under-settle a personal injury claim has been barred from the profession.Vijay Parekh, formerly with Coventry firm Ward & Rider in its PI department, made an offer to defendant solicitors to settle a claim for £25,000 – an offer which was accepted. The injured client had not given authority or instructions to make the offer and indeed had no knowledge of it.A day after the defendant accepted settlement, Parekh told his client the opposing side had made a final offer to settle for £25,000 and he advised her to accept it. He explained that counsel had valued her claim at £30,000 which the court would reduce to between £24,000 and £26,000. The client agreed to settle her claim for the amount agreed with the defendant.In fact, counsel had valued the claim at £33,750 and advised that offers be made for no less than £30,000. The firm identified concerns about Parekh’s conduct following a review of the file and he resigned after a disciplinary investigation was started. The firm compensated the client in full for her potential loss.According to an SRA notice, Parekh admitted he acted dishonestly. He put forward as mitigation that he had worked as a paralegal for the firm for 14 years with no other concerns about his professional conduct. The firm audited his files after this incident and found no issues on them. It was not explained in the notice why he wrongly advised the client but he expressed remorse for his actions.Parekh was made subject to a section 43 order, preventing him from working for any regulated firm without SRA permission. He will also pay £600 costs.last_img read more

Bacolod, NegOcc seek to halt repatriations anew

first_imgBACOLOD City – Local authorities here and in Negros Occidental want to reimpose a moratorium on the travel of overseas Filipino workers (OFWs) and locally stranded individuals (LSIs). He said there are still many OFWs stranded overnight at the Bacolod-Silay Airport because no hotels will accept them. Caelian said they called on local government units to fetch their OFWs and bring them to their local quarantine facility, adding that the cities of Bago and Kabankalan and Pulupandan town to decongest the premises of a hotel in Bacolod City. The recent repatriation of these overseas migrant workers and stranded residents overwhelmed hotels and inns in this capital city, according to Dr. Zeaphard Gerhart Caelian, head of the Provincial Incidence Management Team. BY DOMINIQUE GABRIEL BAÑAGA AND MAE SINGUAY “OWWA can only provide 580 hotel rooms but what came in were 770 OFWs,” he pointed out. The number is more than what the local hotels and inns can handle right now, Caelian pointed out. He noted that Negros Occidental already received 800 OFWs since the moratorium was lifted on Aug. 22. He added that some hospitals may still have some available COVID-19 beds but the shortage of doctors and nurses forces patients to be refused admission.   “We have also been informed that on Aug. 23, all the seven hospitals in Bacolod already refused to receive any more COVID patients, citing that they are already full.  This is quite alarming,” Leonardia said. Meanwhile, Caelian said that after the provincial government was bashed on social media for alleged “poor quarantine facilities,” the Overseas Workers Welfare Administration (OWWA) took over in accommodating them. For his part, Mayor Evelio Leonardia submitted an urgent appeal to the national government’s Inter-Agency Task Force against coronavirus disease 2019 (COVID-19) to suspend the further repatriation of OFWs and LSIs to the city. Caelian said that from Aug. 22 to 23, there were a total of eight flights instead of just two flights a day as earlier agreed between OWWA and the provincial government. What the province committed was the transport of the repatriated OFWs from the airport to the hotels contracted by OWWA as well as provide a team to take swab tests, he said. “The situation in the hospitals has also worsened because their medical staff is starting to deplete. Many of them have been quarantined for having tested positive for the virus and have not returned to work yet, while a number have also resigned or gone absence without official leave,” the mayor lamented. “I have recommended to Gov. Eugenio Jose Lacson to ask for a moratorium on the return of OFWs because of the situation here,” Caelian said. “I called up the OWWA regional director to ask their national office to stop the return of OFWs to Negros because they cannot be accommodated anymore here,”Caelian said. “My first responders are tired already. They need to take a break, too.”/PNlast_img read more

GAME NOTES: Argos Set to Open 2010 Season on the Road

first_imgGAME NOTES: Argos Set to Open 2010 Season on the Road Senior Midfielder Matt Tanner (Photo by Jim Hogue) Sharecenter_img MOBILE, Ala. –  The West Florida men’s soccer team will open the 2010 season on the road this weekend, starting with a Thursday evening match at NAIA rival Spring Hill at 5:00 p.m. and followed by a trip north to face Tennessee Wesleyan on Saturday at 2:00 p.m.  UWF last started a season with a road trip in 2008, finishing the weekend 1-0-1 after a 2-0 win at Flagler and a 1-1 tie at Thomas (Ga.).COMPLETE GAME NOTESNOTES & PROGRAMS PAGENINE IN A ROW: West Florida is once again the preseason favorite to win the GSC championship, and this year marks the ninth straight time that UWF is the coaches’ pick.  The Argos have won seven total conference championships, most in GSC history.  The team has been especially prolific since 2006, as UWF has won four straight GSC championships and looks poised for a five-peat in 2010.  Christian Brothers was picked to finish second and was the only other team to receive a first place vote. GSC PRESEASON COACHES’ POLL 1. West Florida – 25 (5)  2. Christian Brothers – 21 (1)  3. Alabama-Huntsville – 13 T4. Ouachita Baptist – 12 T4. Harding – 12 6. Delta State – 7NCAA HOPES: Despite a fourth straight GSC title, UWF failed to earn a bid to the NCAA South Regional last year, falling behind four teams from the Sunshine State Conference.  After this year’s opening weekend, the Argos will face five straight regional opponents from the SSC, highlighted by home games against No. 10 Rollins and No. 23 Lynn and a road game at No. 5 Tampa.  That five-game stretch will play a big factor in the team’s hopes to return to the NCAA Tournament, as there are no automatic bids for conference champions in Division II men’s soccer.PRESEASON ALL-GSC: UWF landed four players on the preseason All-GSC team, including unanimous picks Richard Dixon, Nikola Kljaic and Matt Tanner.  All three of Dixon, Kljaic and Tanner were All-GSC selections last year as well, and Dixon became the second UWF player in program history to be named GSC Player of the Year.  The fourth selection was junior Frank Cope, last year’s GSC Tournament Most Outstanding Player and a breakout candidate in 2010.FOUR-PEAT: With its fourth straight GSC title in 2009, the Argos became the first men’s team in school history to complete such a task.  The UWF men’s golf team won three in a row on two separate occasions (2001-03, 2006-08).  On the women’s side, the Argos golf and tennis teams have each won five conference titles in a row; the women’s tennis team accomplished the feat from 1998-02, and the women’s golf team has won the last five in a row (2006-10).SCORERS WANTED: Stephen Munoz was last year’s top scorer with nine goals, marking the first time UWF has not had a double-digit goal scorer in a full season since 2002.  After the departures of All-Americans Felipe Lawall (14 goals in 2003 and 2006), Jimmy McHenry (18 in 2007) and Keith Savage (14 in 2007), UWF is looking for its next dominant finisher.  Along with Munoz, now entering his sophomore season, this year’s candidates include transfers Matthew Aldred and Andre Verardi.GSC ALL-TIME TEAM: UWF boasted 21 total selections to the GSC All-Time Soccer Team, including eight men’s players, it was announced by the conference office over the summer.  Bill Elliott was named the top coach in the 14-year history of the GSC, and former Argos Nolan Intermoia, Eduardo Oliveira and Keith Savage were first team selections.- UWF Selections to GSC All-Time Team:First Team: Nolan Intermoia (2004-08)First Team: Eduardo Oliveira (2003-06)First Team: Keith Savage (2003-07)Second Team: Pat Cannon (1998-01)Second Team: Felipe Lawall (2003-06)Second Team: Jimmy McHenry (2006-07)Honorable Mention: Juan Garcia (2005-07)Honorable Mention: Jon Stefansson (1998)EYES ON 2011: Brosnaham Park in Pensacola, the site of the 2006 NCAA Division II Championships and numerous GSC tournaments, will play host to the national championships in Division II men’s and women’s soccer again in December 2011.  In 2006, the UWF men’s team advanced to the national semifinals, falling to eventual national champion Dowling on penalty kicks at Brosnaham Park.  UWF also hosted the 2007 national championships in Orange Beach, Ala.RIVALS ACROSS THE BAY: Spring Hill College and the University of Mobile are two common NAIA foes for the UWF soccer programs because of their location just over the border in Mobile, Ala.  Spring Hill is UWF’s first opponent this season, as the Argos will face the Badgers on the road on Thursday, and UWF will host Mobile at home on October 21.  UWF has numerous connections with its NAIA neighbors to the west; new assistant coach Matt Watts is a 2009 graduate and former player for Mobile, and senior midfielder Matt Tanner has a younger brother John that plays for Spring Hill.EXPERIENCED SQUAD: The Argonauts return 10 of 11 starters from a year ago.  The only starter from last year not to return is Paul Willoughby, who transfered to play at Division I Charlotte over the offseason.  Jay Mainville was the only senior on last year’s team, but the 2010 squad features seven seniors and nine juniors.  Leading the way are four-year seniors Nikola Kljaic and Matt Tanner, both of which have been a part of multiple GSC championship teams. HOMECOMING: Tennessee Wesleyan, the Argos’ second stop on their season-opening road trip, is the former stomping grounds of UWF head coach Bill Elliott.  Elliott played at Tennessee and graduated in 1991, and his first head coaching job was at Tennessee Wesleyan.  In his two years at TWC, Elliott led the Bulldogs men’s team to a 17-14-1 record, and the women’s team went 17-18 in two years under Elliott, including an NAIA District 24 title in 1993.TOP NEWCOMERS: In the GSC preseason release, three UWF players were recognized as top newcomers in the conference.  Junior defender Alex Dumond led the way; the 6-3 defender will be expected to play a big part in the back line, and he comes to UWF with two years of experience at Jefferson College.  The other Argos listed as top newcomers in the GSC were freshmen Jack and Nick Salafrio.  The twin brothers come to UWF from Buchholz High School in Gainesville, and they will give Coach Elliott multiple options as Jack is a forward and Nick is a midfielder, and one is right-footed and one is left-footed.MILESTONE WINS FOR ELLIOTT: Bill Elliott is approaching his 200th career win as a men’s soccer head coach, as he currently stands at 193-91-25 (.665) while entering his 16th season at UWF and 18th overall.  Elliott led Tennessee Wesleyan to a 17-14-1 (.547) record in two seasons before amassing a mark of 176-77-24 (.679) at West Florida.  The Tennessee grad also has 115 wins in his career as a women’s head coach after two years at TWC and nine leading the UWF women.  Combining his marks as both a men’s and women’s coach, Elliott is 308-143-31 (.671) in 27 combined seasons.INTERNATIONAL FLAVOR: The Argos added their usual mix of international student-athletes to the roster this season.  Matthew Aldred (England), Christian Perez (Trinidad), Ramon Sealy (Cayman Islands) and Andre Verardi (Brazil) are this year’s additions.KEITH SAVAGE UPDATE: One of the top players in GSC history, UWF grad Keith Savage is currently in his third season of professional soccer.  The Gulf Breeze native was drafted and played for Chivas USA of the MLS in 2008, making three starts and appearing in six games.  In 2009, he was picked up by the Portland Timbers of the USL-1.  After fighting an injury early in the 2010 season, Savage is back on the field, where he has appeared in seven games with five starts.  The Timbers are in third place in the USL Conference with one month left in the regular season.FRESHMAN CONNECTIONS: Of this year’s freshman signing class, Tanner Duttweiler and Jimmy Merritt each have connections with returning members of the team.  Duttweiler, a defender from Niceville, is a former teammate of redshirt freshman and fellow defender Jake Pratt.  Meanwhile, Merritt played alongside sophomore and fellow attacker Will Henderson as a club player in Jacksonville.Print Friendly Versionlast_img read more

Kate Lempriere’s explosive letter

first_imgFORMER councillor Kate Lempriere has hit back at misconduct accusations made against her and the council order which banned her…[To read the rest of this story Subscribe or Login to the Gazette Access Pass] Thanks for reading the Pakenham Berwick Gazette. Subscribe or Login to read the rest of this content with the Gazette Digital Access Pass subscription.last_img

Galway GAA Fixtures

first_imgUnder 13 C Championship, Venue: The Prairie, (Semi Final 2), Salthill-Knocknacarra V Tommy Larkins 20:00, Ref: David Earls Wed 18 Jul Senior Hurling League Group 1, Venue: Kilnadeema Pitch, (Round 3), Kilnadeema-Leitrim V Killimordaly 19:30, Ref: Peter MurphySenior Hurling League Group 1, Venue: Craughwell, (Round 3), Craughwell V Ahascragh/Fohenagh 19:30, Ref: John KeaneSenior Hurling League Group 1, Venue: Castlegar Pitch, (Round 3), Castlegar V Turloughmore 19:30, Ref: Shane HynesSenior Hurling League Group 2, Venue: Mullagh Hurling Club Grounds, (Round 3), Mullagh V St Mary’s GAA Athenry 19:30, Ref: Liam GordonSenior Hurling League Group 2, Venue: Bullaun, (Round 3), Sarsfields V Pádraig Pearses 19:30, Ref: Michael ConwayU14 Football Division 3, Venue: Williamstown GAA Club, (Round 2), Northern Gaels V Cortoon Shamrocks 19:45, Ref: Tom RyderJohn Dunne Cup, Venue: Páirc Na bhForbacha, (Semi-Final), Barna V An Cheathrú Rua 19:45, Ref: Brenadan KinneavyU12 Football Group 9, Venue: TBC, (League Final), Mountbellew/Moylough V Menlough 19:00, Ref: TBCJunior C Hurling Championship – Group 1, Venue: Kilbeacanty, (Round 5), Kilbeacanty V Sylane 19:30, Ref: John McDonaghArd Ri Hotel Division 8A League (North), Venue: Tuam Stadium, (Final), Loughrea Gaelic Football V Mountbellew/Moylough 20:00, Ref: Anthony CoyneCar Parts Warehouse Division 8 (West), Venue: An Spideal, (Final), Killannin V Micheál Breathnach 20:00, Ref: Tom NallyThu 19 Jul Under 13 B1 Championship, Venue: Mullagh, (Semi Final 2), Mullagh/Kiltormer V Portumna 18:30, Ref: Seamus GoldrickJunior A Hurling Championship – Group 3, Venue: Kilbeacanty, (Round 5), Tommy Larkins V Bearna-Na Forbacha 19:30, Ref: Kevin EganJunior A Hurling Championship – Group 3, Venue: Duggan Park , (Round 5), Turloughmore V Tynagh/Abbey-Duniry 19:30, Ref: Christopher BrowneJunior A Hurling Championship – Group 3, Venue: Killimor, (Round 5), Meelick-Eyrecourt V St Thomas 19:30, Ref: Liam GordonFri 20 Jul U14 Football Division 1 North, Venue: Caherlistrane, (Round 2), Caherlistrane V Monivea-Abbey 19:00, Ref: Thomas MurphyU14 Football Division 1 North, Venue: Ballinasloe, (Round 2), Ballinasloe V Tuam Stars 19:00, Ref: Martin FlahertyU14 Football Division 1 North, Venue: Mountbellew, (Round 2), Mountbellew/Moylough V Corofin 19:00, Ref: P.J. RabbitteU14 Football Division 1 West, Venue: Cregg, (Round 2), Annaghdown V St. James 19:00, Ref: Martin CollinsU14 Football Division 1 West, Venue: Claregalway Lakeview, (Round 2), Claregalway V Oranmore-Maree 19:00, Ref: Richard McNicholasU14 Football Division 2 North, Venue: St Brendan’s Loughrea, (Round 7), Loughrea V Kinvara 19:00, Ref: Paul QuinnU14 Football Division 2 West, Venue: Páirc an Chathánaigh, (Round 5), An Cheathrú Rua V An Spidéal 19:00, Ref: Brenadan KinneavyDivision 1 League, Venue: The Prairie, (Round 7), Salthill-Knocknacarra V Corofin 20:00, Ref: Anthony CoyneIntermediate Hurling League, Venue: Kilbeacanty, (Round 7), Kilbeacanty V Rahoon-Newcastle 19:30, Ref: Noel QuinnJunior A Hurling Championship – Group 2, Venue: Duggan Park, (Round 5), Gort V Ballygar 19:30, Ref: Seamus MoranJunior A Hurling Championship – Group 2, Venue: Gort, (Round 5), Kilnadeema-Leitrim V Liam Mellows 19:30, Ref: John McDonaghJunior A Hurling Championship – Group 2, Venue: Carnmore, (Round 5), Clarinbridge V Micheál Breathnach 19:30, Ref: Paul FahyU13 Football Division 1B, Venue: Páirc Maigh Cuilinn, (Round 6), Moycullen V Clifden 19:00, Ref: Mark GannonU13 Football Division 1B, Venue: St Michael’s, (Round 6), St Michael’s V Salthill-Knocknacarra 19:00, Ref: Ger CahillU13 Football Division 1B, Venue: Páirc na bhForbacha, (Round 6), Barna V Killannin 19:00, Ref: Noel CumminsU13 Football Division 4, Venue: Corofin GAA Pitch, (Round 6), Corofin V Salthill-Knocknacarra 19:00, Ref: Pat HansberryJunior Championship North – Group A, Venue: Mountbellew, (Round 1), Mountbellew/Moylough V Ballinasloe 20:00, Ref: Martin FlahertyJunior Championship North – Group B, Venue: Caherlistrane, (Round 1), Caherlistrane V Tuam Stars 20:00, Ref: Richard Mc NicholasJunior A Championship North – Group A, Venue: Barnaderg, (Round 1), Killererin V Caltra 20:00, Ref: Martin CollinsJunior A Championship North – Group B, Venue: Dunmore, (Round 1), Dunmore MacHales V Pádraig Pearses 20:00, Ref: Tony KeatingJunior A Championship North – Group B, Venue: Glinsk G.A.A.Pitch, (Round 1), Glinsk V St Mary’s GAA Athenry 20:00, Ref: Sean LyonsJunior B Hurling Championship – Group 4, Venue: Ballinderreen, (Round 5), Ballinderreen V Carnmore 19:30, Ref: Kevin EganJunior B Championship North – Group A, Venue: Headford, (Round 1), Headford V Menlough 20:00, Ref: Thomas MurphyCar Parts Warehouse Division 7 (West), Venue: Indreabhán, (Final), Oranmore-Maree V An Cheathrú Rua 20:00, Ref: Christopher RyanSat 21 Jul Under 13 A1 Championship, Venue: Castlegar Pitch, (Semi Final 1), Castlegar V Kinvara 11:00, Ref: John KeaneUnder 13 A1 Championship, Venue: Kilnadeema Pitch, (Semi Final 2), Kilnadeema-Leitrim V Meelick-Eyrecourt 11:00, Ref: Christopher BrowneUnder 13 A1 Shield, Venue: Gort GAA Grounds, (Semi Final 1), Gort V Killimordaly 11:00, Ref: Martin McGrathUnder 13 A1 Shield, Venue: Ahascragh, (Semi Final 2), Ahascragh/Fohenagh V Michael Cusacks 11:00, Ref: Vincent BurkeUnder 13 B Shield, Venue: Barna, (Semi Final 1), Cois Fharraige V Sylane 11:00, Ref: Pat McGrathUnder 13 B Shield, Venue: Skehana, (Semi Final 2), Skehana-Mountbellew/Moylough V Cappataggle 11:00, Ref: Vincent EarlsUnder 13 B1 Championship, Venue: Tynagh, (Semi Final 1), Tynagh/Abbey-Duniry V Kilconieron 11:00, Ref: Micheal KellyUnder 13 B1 Shield, Venue: Castledaly, (Semi Final 1), St Thomas V Liam Mellows 11:00, Ref: Cathal McMahonUnder 13 B1 Shield, Venue: Cregg, (Semi Final 2), Annaghdown V Ballygar 11:00, Ref: Mike TarpeyUnder 13 C Championship, Venue: Killimor, (Semi Final 1), Killimor V Rahoon-Newcastle 11:00, Ref: Darragh KellyDivision 1 League, Venue: Mervue, (Round 7), St. James V Killannin 19:00, Ref: Shane HehirDivision 2 League, Venue: Menlough, (Round 7), Menlough V Moycullen 19:00, Ref: Noel DempseyDivision 2 League, Venue: Westside, (Round 7), St Michael’s V Caherlistrane 19:00, Ref: Ronan McNultyDivision 3 League, Venue: Monivea, (Round 7), Monivea-Abbey V Killererin 19:00, Ref: Austin O’ConnellDivision 4 League, Venue: Athenry, (Round 7), St Mary’s GAA Athenry V Clifden 19:00, Ref: Richard McNicholasJunior B Hurling Championship – Group 4, Venue: Castlegar Pitch, (Round 5), Castlegar V Kinvara 18:00, Ref: Conor QuinlanJunior B Championship North – Group A, Venue: Tuam Stars, (Round 1), Tuam Stars V Kilconly 19:30, Ref: Tom RyderJunior B Championship North – Group B, Venue: Brownesgrove, (Round 2), Cortoon Shamrocks V Williamstown 19:00, Ref: P.J. RabbitteJunior C Hurling Championship – Group 1, Venue: Sylane, (Round 6), Sylane V Menlo Emmetts 18:00, Ref: David StauntonJunior C Hurling Championship – Group 1, Venue: Oranmore-Maree, (Round 6), Oranmore-Maree V Craughwell 18:00, Ref: Paschal SheehanJunior C Hurling Championship – Group 1, Venue: Ballinasloe, (Round 6), Ballinasloe V Kilbeacanty 18:00, Ref: Peter CampbellJunior C Hurling Championship – Group 2, Venue: Turloughmore, (Round 6), Turloughmore V Ballygar 18:00, Ref: Karol CollinsJunior C Hurling Championship – Group 2, Venue: Ballinderreen, (Round 6), Ballinderreen V Tommy Larkins 18:00, Ref: Ger O’ConnorJunior C Hurling Championship – Group 2, Venue: Clarinbridge, (Round 6), Clarinbridge V Sarsfields 18:00, Ref: Kevin EganJunior C Hurling Championship – Group 2, Venue: Ballyloughane, (Round 6), Liam Mellows V Meelick-Eyrecourt 18:00, Ref: Adrian MooneyJunior C Championship North – Group A, Venue: Loughrea, (Round 1), Loughrea V Annaghdown 19:00, Ref: Lloyd KellyJunior C Championship North – Group A, Venue: Ballygar, (Round 1), St Brendan’s V Mountbellew/Moylough 19:00, Ref: Gerry MooreJunior C1 Hurling Championship – Group 1, Venue: Ahascragh Sportsfield, (Round 6), Ahascragh/Fohenagh V Tynagh/Abbey-Duniry 18:00, Ref: Gerry HurleyJunior C1 Hurling Championship – Group 1, Venue: Kilnadeema Pitch, (Round 6), Kilnadeema-Leitrim V Skehana-Mountbellew/Moylough 18:00, Ref: Peter MurphyJunior C1 Hurling Championship – Group 1, Venue: An Spideal, (Round 6), An Spidéal V Moycullen 18:00, Ref: Murt CualinJunior C1 Hurling Championship – Group 2, Venue: Cregg, (Round 5), Annaghdown V Rahoon-Newcastle 18:00, Ref: Stephen DoyleCar Parts Warehouse Division 6 (West), Venue: An Spideal, (Final), Barna V Micheál Breathnach 19:00, Ref: Ger CahillMon 23 Jul U12 Group 4 Cup, Venue: Kilconieron, (Playoff), Kilconieron V Ballinasloe 18:45, Ref: TBCU12 Group 5 Cup, Venue: Skehana, (Playoff 1), Skehana V Four Roads 18:45, Ref: TBCU16 B1 Hurling Championship, Venue: Duggan Park, (Final Replay), Ahascragh/Fohenagh V Killimor 18:45, Ref: Eoin ShaughnessyUnder 13 B Championship, Venue: Ballinderreen, (Semi Final 1), Ballinderreen V Craughwell 18:45, Ref: John Mc DonaghUnder 13 B Championship, Venue: Ballymacward, (Semi Final 2), Pádraig Pearses V Moycullen 18:45, Ref: James HoadeTue 24 Jul U16 Football Division 3, Venue: Ballygar, (Round 8), St Brendan’s V Kilkerrin-Clonberne 19:00, Ref: John RosneyU16 Football Division 3, Venue: Mountbellew, (Round 8), Mountbellew/Moylough V Cortoon Shamrocks 19:00, Ref: Sean LyonsU16 Football Division 3, Venue: Headford, (Round 8), Headford V Menlough 19:00, Ref: John MitchellU15 Division 1 North, Venue: Monivea-Abbey, (Round 5), Monivea-Abbey V Corofin 19:00, Ref: John FahyU15 Division 1 North, Venue: Kilconly, (Round 5), Kilconly V St Gabriel’s 19:00, Ref: Tony KeatingU15 Division 1 North, Venue: Cregg, (Round 5), Annaghdown V Oranmore-Maree 19:00, Ref: John DonovanU15 Division 1 West, Venue: Barna, (Round 5), Barna V Moycullen 19:00, Ref: Mark GannonU15 Division 1 West, Venue: Claregalway Knockdoemore, (Round 5), Claregalway V St Michael’s 19:00, Ref: Frank KinneenU15 Division 1 West, Venue: Mervue, (Round 5), St. James V Salthill-Knocknacarra 19:00, Ref: Maura ConneelyU15 Division 2 North, Venue: Clarinbridge, (Round 5), Clarinbridge V Loughrea 19:00, Ref: TBCU15 Division 2 North, Venue: Dunmore MacHales, (Round 5), Dunmore MacHales V Tuam Stars 19:00, Ref: Pat HansberryU15 Division 2 North, Venue: Caherlistrane, (Round 5), Caherlistrane V Mountbellew/Moylough 19:00, Ref: John DevlinU15 Division 2 West, Venue: Páirc an Chnoic, (Round 5), Micheal Breathnach V Carna-Caiseal/Na Piarsaigh 19:00, Ref: Pádraig MacDonnachaU15 Division 2 West, Venue: Killannin Community Pitch, (Round 5), Killannin V Oughterard 19:00, Ref: Alan CarrU15 Division 2 West, Venue: Leitir Mór, (Round 5), Naomh Anna, Leitir Mór V An Spidéal 19:00, Ref: Mairtin Ó MaininU15 Division 3 , Venue: St Brendan’s, (Round 4), St Brendan’s V Kinvara 19:00, Ref: Martin GavinU15 Division 3 , Venue: Killererin GAA Pitch, (Round 4), Killererin V Kilkerrin-Clonberne 19:00, Ref: Mike TarpeyU15 Division 3 , Venue: Caltra Pitch, (Round 4), Caltra V Cortoon Shamrocks 19:00, Ref: Noel LarkinJunior Championship North – Group B, Venue: Clonberne, (Round 1), Kilkerrin-Clonberne V Corofin 20:00, Ref: Padraic KellyWed 25 Jul Senior Hurling League Group 1, Venue: Clarinbridge, (Round 4), Clarinbridge V Tommy Larkins 19:30, Ref: John McDonaghJunior C1 Hurling Championship – Group 2, Venue: Kinvara, (Round 5), Kinvara V St Thomas 19:30, Ref: Karol Collinsprint WhatsApp Facebook Twitter Emaillast_img read more

Is “Bohemian Rhapsody” The Best Sing-Along Car Song?

first_imgHere’s the Top 10 . . . Twenty-six years after it came out, “Wayne’s World” remains a global influencer.  According to a poll by Britain’s Automobile Association, “Bohemian Rhapsody” by QUEEN is the Best Sing-Along Car Song. 1.  “Bohemian Rhapsody”, Queen2.  “Livin’ on a Prayer”, Bon Jovi3.  “Sweet Caroline”, Neil Diamond4.  “Dancing Queen”, ABBA5.  “Don’t Stop Believin’”, Journey6.  “I Will Survive”, Gloria Gaynor7.  “Wonderwall”, Oasis8.  “Hotel California”, The Eagles9.  “Hey Jude”, The Beatles10.  “Eye of the Tiger”, Survivorlast_img

North Carolina ~ Sales and Use Tax: Mill Machinery, Fulfillment Facility Exemptions, and Transformative Projects Refund Enacted

first_imgThe North Carolina privilege tax on mill machinery is repealed and replaced by a sales and use tax exemption, a sales and use tax exemption is enacted for large fulfillment facilities, and an annual refund of sales and use taxes paid is allowed for transformative projects.Mill Machinery ExemptionEffective July 1, 2018, the North Carolina 1% privilege tax, capped at $80 per article, on mill machinery and mill machinery parts and accessories is repealed and replaced by a sales and use tax exemption for the items. The exemption applies to:— sales of mill machinery or mill machinery parts or accessories to any of the following: (1) a manufacturing industry or plant; (2) a contractor or subcontractor if the purchase is for use in the performance of a contract with a manufacturing industry or plant; and (3) a subcontractor if the purchase is for use in the performance of a contract with a general contractor that has a contract with a manufacturing industry or plant;— sales to a major recycling facility of certain tangible personal property for use in connection with the facility;— sales of equipment, or an attachment or repair part for equipment, that: (1) is sold to a company primarily engaged in research and development activities in the physical, engineering, and life sciences included in industry group 54171 of NAICS; (2) is capitalized by the company for tax purposes under the Internal Revenue Code; and (3) is used by the company in the research and development of tangible personal property;— sales of equipment, or an attachment or repair part for equipment, that: (1) is sold to a company primarily engaged in software publishing activities included in industry group 5112 of NAICS; (2) is capitalized by the company for tax purposes under the Code; and (3) is used by the company in the research and development of tangible personal property;— sales of equipment, or an attachment or repair part for equipment, that: (1) is sold to a company primarily engaged in industrial machinery refurbishing activities included in industry group 811310 of NAICS; (2) is capitalized by the company for tax purposes under the Code; and (3) is used by the company in repairing or refurbishing tangible personal property;— sales of the following to a company located at a ports facility for waterborne commerce: (1) machinery and equipment that is used at the facility to unload or to facilitate the unloading or processing of bulk cargo to make it suitable for delivery to and use by manufacturing facilities; and (2) parts, accessories, or attachments used to maintain, repair, replace, upgrade, improve, or otherwise modify such machinery and equipment;— sales of certain equipment and utilities to a secondary metals recycler;— sales of equipment, or an attachment or repair part for equipment, that: (1) is sold to a company primarily engaged in processing tangible personal property for the purpose of extracting precious metals to determine the value for potential purchase; (2) is capitalized by the company for tax purposes under the Code; and (3) is used by the company in the precious metal extraction process;— sales of equipment, or an attachment or repair part for equipment, that: (1) is sold to a company that is engaged in the fabrication of metal work and that has annual gross receipts, including the gross receipts of all related persons from the fabrication of metal work of at least $8 million; (2) is capitalized by the company for tax purposes under the Code; and (3) is used by the company in the fabrication or manufacture of metal products or used by the company to create equipment for the fabrication or manufacture of metal products; and— sales of repair or replacement parts for a ready-mix concrete mill, regardless of whether the mill is freestanding or affixed to a motor vehicle, to a company that primarily sells ready-mix concrete.The exemption is applicable to sales made on or after July 1, 2018.Legislative Intent Regarding Mill MachineryThe legislation specifically provides the following: sales of mill machinery to manufacturers and certain industrial processors have historically enjoyed preferential tax treatment, whether in the form of a reduced wholesale tax, a preferential rate of sales and use tax, or a 1% privilege tax with an $80 cap per article. Despite the nature of the tax, the operational language has remained virtually unchanged for over 60 years and lacks clear guidance with regard to its application. Specifically, Article 5F of Chapter 105 of the General Statutes, and its predecessors, did not define “manufacturing industry or plant” or “mill machinery.” This lack of guidance has resulted in a substantial body of administrative interpretation being developed over the years by the North Carolina Department of Revenue. These interpretations are not included in the statutes and may not necessarily comport with the traditional definition of manufacturing, but they may be consistent with the General Assembly’s intent to provide preferential tax treatment to certain industrial equipment. The General Assembly recognizes that, once this transition has occurred, efforts need to be made to provide more guidance and specificity to taxpayers and the Department with respect to the treatment of manufacturing and industrial processing equipment.As a result, the Revenue Laws Study Committee is directed to study methods to clarify the scope of the mill machinery exemption by modernizing and further defining the statutory language and by incorporating existing administrative interpretations of the Department, to the extent the General Assembly wants to maintain those interpretations. The Committee may report its findings and any recommended legislation to the 2018 Regular Session of the 2017 General Assembly upon its convening.Large Fulfillment Facility ExemptionEffective July 1, 2017, a sales and use tax exemption is enacted for sales of equipment, or an accessory or attachment, or a repair part for equipment, that:— is sold to a large fulfillment facility;— is used at the facility in the distribution process, which includes receiving, inventorying, sorting, repackaging, or distributing finished retail products; and— is not electricity.A “large fulfillment facility” is a facility that:— is used primarily for receiving, inventorying, sorting, repackaging, and distributing finished retail products for the purpose of fulfilling customer orders; and— the Secretary of Commerce has certified that an investment of private funds of at least $100 million has been or will be made in real and tangible personal property for the facility within five years after the date on which the first property investment is made, and that the facility will achieve an employment level of at least 400 within five years after the date the facility is placed into service and maintain that minimum level of employment throughout its operation.If the required level of investment or employment is not timely made, achieved, or maintained, then the exemption is forfeited. If the exemption is forfeited due to a failure to timely make the required investment or to timely achieve the minimum required employment level, then the exemption is forfeited on all purchases. If the exemption is forfeited due to a failure to maintain the minimum required employment level once that level has been achieved, then the exemption is forfeited for those purchases occurring on or after the date the taxpayer fails to maintain the minimum required employment level. A taxpayer that forfeits this exemption is liable for all past sales and use taxes avoided as a result of the forfeiture, computed at the applicable state and local rates from the date the taxes would otherwise have been due, plus interest. Interest is computed from the date the sales or use tax would otherwise have been due. The past taxes and interest are due 30 days after the date of forfeiture.This exemption is applicable to sales made on or after July 1, 2017.Transformative Projects RefundEffective July 1, 2017, an annual refund of sales and use taxes paid is allowed for transformative projects. A “transformative project” is a project for which the agreement requires that a business invest at least $4 billion in private funds and create at least 5,000 eligible positions. An owner or lessee of a business that is the recipient of a grant under the Job Development Investment Grant Program (JDIG) on or before June 30, 2019, for a transformative project is allowed a refund of the sales and use tax paid by it on building materials, building supplies, fixtures, and equipment that become a part of the real property of the facility. Liability incurred indirectly by the owner for sales and use taxes on these items is considered tax paid by the owner.This exemption is applicable to purchases made on or after July 1, 2017.Corporate income, personal income, and franchise tax provisions affected by this legislation are discussed separately. (TAXDAY, 2017/06/30, S.20)Ch. 57 (S.B. 257), Laws 2017, effective and applicable as notedlast_img read more