Category: jhboqhek


HMRC vs. Bridport & West Dorset Golf Club Judgement

first_img The European Court of Justice released its judgement today in the Bridport & West Dorset Golf Club case in which the taxpayer challenged the UK’s treatment of green fees charged by not-for-profit members’ clubs.The judgement went in Bridport’s favour and this is the final decision in the Bridport case.The issue in dispute was whether or not green fees charged to visitors should be treated as exempt from VAT. HMRC argued that green fees should be taxed whereas on behalf of the golf club KPMG argued that they should be treated in the same way as annual subscriptions.The ECJ found that all supplies of the facility to play golf provided by non-profit making clubs must be exempt. There can be no exclusion from exemption by reference to green fees being income not arising directly from memberships. It was also held it is not possible to apply a general exclusion which narrows the scope of the exemption as provided on the face of the legislation.KPMG who have taken the case are looking to a central resolution on the processing of the claims. It is expected that HMRC will in due course issue a press release in connection with the case and we recommend that you await further guidance before contacting HMRC.England Golf and the Proprietary sector are considering this decision and the earlier Chipping Sodbury VAT decision. This is with a view to approaching HMRC to look at the most attractive options available having regard to the discretion afforded by European VAT legislation to treat proprietary and not for profit members clubs in such a way that helps maximise participation in golf across both sectors. 19 Dec 2013 HMRC vs. Bridport & West Dorset Golf Club Judgement last_img read more


Watch Jose Mourinho RAGING in hilarious video after Raheem Sterling avoids red card

first_imgJOSE MOURINHO was furious after Raheem Sterling didn’t pick up a second yellow card for trying to win a penalty.The Spurs boss was all smiles as Man City were denied a penalty after Sterling went down under a challenge from Hugo Lloris.4 Jose Mourinho and assistant Joao Sacramento laugh at Raheem Sterling’s attempt to win a second penaltyCredit: Sky Sports4 The pair then realise Sterling has already been booked – and could receive a second yellowCredit: Sky Sports4 A furious Mourinho hilariously sprints towards the fourth official to plead his caseCredit: Sky SportsBut when his assistant informed him that the Man City star was already on a yellow card, Mourinho was incredulous that Sterling was not booked again for diving.The Special One jumped out of his chair and raced to the fourth official to complain about the incident, although it achieved very little.Despite the protests, Spurs did go on to win the match 2-0 thanks to a superb strike from Steven Bergwijn on his debut and a deflected finish from Son Heung-Min.The incident happened immediately after Ilkay Gundogan had missed a penalty.Hugo Lloris saved and as Sterling went to score the rebound, he fell to the ground claiming Lloris had fouled him.VAR was in use to assess the potential foul, but decided there wasn’t enough contact to award a penalty.Mike Dean did not show a second yellow to Sterling, leaving Mourinho enraged and leaping towards the fourth official.Mourinho had already been angry that the first yellow card on Sterling did not warrant a red.4 Jose Mourinho was unimpressed with the decision to not send Raheem Sterling off but his Spurs side went on to win 2-0.Credit: AP:Associated PressHe said post-match: “With a few draws of people in the same area of the table as us, it was very important to get three points. We still have an eye on fourth. It was a match where you know the quality of the opponent. You want to win, but you can lose. I’m delighted with the boys.”Only [VAR] Kevin Friend can explain why it was not a red card [for Raheem Sterling]. He has the chance to watch again. That decision would change the game.”It would probably not be such an enjoyable game, one team with one player more for an hour is a big advantage. I think it’s a clear red card.”MAKE YOUR DEBUT Bet £5 get £20 in free bets for new customers at LadbrokesMourinho later added: “I am so pleased for the boys. We were a bit lucky in a couple of situations, but the other perspective very, very unlucky the VAR did not decide for a Raheem Sterling red card.”It was a clear red card and completely different game if we played for 75 minutes against 10 men.”I see other situations where the decision is red. The red card of Son Heung-min against Chelsea.”The boys were phenomenal. The save was fantastic, God’s will because it was not a penalty.”However, City did have a man sent off not long into the second half.Oleksandr Zinchenko was shown a second yellow after a cynical foul on Harry Winks.MOST READ IN FOOTBALLTHROUGH ITRobbie Keane reveals Claudine’s father was ’50-50′ in coronavirus battleTOP SELLERGavin Whelan has gone from League of Ireland to David Beckham’s InstagramPicturedAN EYEFULMeet Playboy model and football agent Anamaria Prodan bidding to buy her own clubExclusiveRIYAD RAIDMan City’s Riyad Mahrez has three luxury watches stolen in £500,000 raidI SAW ROORodallega saw Rooney ‘drinking like madman’ & Gerrard ‘on bar dancing shirtless’NEXT STEPJonny Hayes set to move to English Championship having been let go by CelticREF RELEASEDChampions League ref Vincic released by cops after arrest in prostitution raidKEANE DEALEx Man United youth ace David Jones says Roy Keane negotiated a contract for himREF RAIDChampions League ref Vincic ‘arrested in raid into drugs and prostitution ring’NICE RONCristiano Ronaldo goes on family bike ride with partner Georgina Rodriguez & kidsWinks was racing into City’s half on the counter was brought down by the Ukranian who barged him out the way to stop Spurs attacking.Three minutes later, Bergwijn volleyed into the bottom corner to give Spurs the lead.The win pushes Spurs up to fifth, four points off the top four.New Spurs signing Steven Bergwijn shows off unique celebration during first photo-shoot for Tottenhamlast_img read more


“If it is confirmed that Bartomeu is ultimately responsible, he must resign and call elections”

first_imgMessage from the protection club: “Before making the commitment, I sent a letter to the president to inform him of our project, which is not against anyone. We want to explain it to the partner, which is not easy, and we are involved in this story.”The healthiest thing now, an early election?: “Football is a crazy and resultist world, but we all have to promote peace and stability. If it were confirmed that the ultimate responsibility is the one that governs the club, advance elections should be called. But, come on, in recent months it has been proved that there is no project. “If Victor Font is president, Xavi, coach?: “We work with the idea that it is a fundamental piece of the Barça project for the next 10 years, regardless of whether I am a coach or not. I do not have Xavi’s yes to be a coach, but we must create the conditions to direct or co-direct the sports project. “Neymar signing ?: “The president will not decide who signs up and who doesn’t. That said, I think the club does not try to allow it institutionally or economically.”Are you worried that Messi can leave?: “No, because he is as culé as I am, that is why I have the feeling that he does not intend to leave. I think he will retire at Barça.” Víctor Font, candidate for the elections of Barcelona, ​​spoke in ‘El Larguero’ of the Cadena SER about the news spread on Monday morning by the program What T’hi Jugues that the Blaugrana club hired a company that created accounts in different social networks to damage the image of soccer players, former players, former presidents and also himself.Surprised?: “I am, especially when knowing details. We have been a little moved for a few weeks. We are aware or intuited that there was something organized, because there were strange things. It is a serious problem.”You suspect: “That there were people, that it seems that some are from Barcelona, ​​who criticize, and all with the same message, is surprising.”Victor Font, objective: “It surprises me, because we are working on a project for the future, we are not part of the club’s Cainite wars, we are out of the environment. It is incredible that club money, members’ money is used to do these things.”Will you report?: “Now is the answer, we are not sure what we are going to do. We have made a statement to request trasnparecnai. The president and the club should give a press conference to give explanations.”Resignation of Basrtomeu and early elections: “If it is confirmed that he is ultimately responsible, responsibility should be clarified. These things put the club in moral bankruptcy.” last_img read more


All foreign players banned from NCAA starting Season 96

first_imgCloudy skies over Luzon due to amihan “We talked about it during our policy board meeting that foreign players will only play until Season 95 so they won’t be allowed by Season 96,” said Gusi in Filipino.READ: Excess imports FEATURED STORIESSPORTSGinebra beats Meralco again to capture PBA Governors’ Cup titleSPORTSAfter winning title, time for LA Tenorio to give back to Batangas folkSPORTSTim Cone, Ginebra set their sights on elusive All-Filipino crownGusi believes that by not having any foreign player, the playing field will be more balanced.“Not having any foreign player makes participation of teams almost equal,” Gusi told in Filipino. MOST READ In fight vs corruption, Duterte now points to Ayala, MVP companies as ‘big fish’ Sports Related Videospowered by AdSparcRead Next F1 team Red Bull confirms expected switch to Honda engines Trump talks impeachment while meeting NCAA athletes PLAY LIST 01:07Trump talks impeachment while meeting NCAA athletes00:50Trending Articles02:31Palace ‘not bothered’ by Trump OK on US ban vs De Lima jailers02:14Carpio hits red carpet treatment for China Coast Guard02:56NCRPO pledges to donate P3.5 million to victims of Taal eruption00:56Heavy rain brings some relief in Australia02:37Calm moments allow Taal folks some respite03:23Negosyo sa Tagaytay City, bagsak sa pag-aalboroto ng Bulkang Taal01:13Christian Standhardinger wins PBA Best Player award For the complete collegiate sports coverage including scores, schedules and stories, visit Inquirer Varsity. LATEST STORIES “If you will ask me, I am in favor if there is no foreign player. I don’t know about the others.”READ: Quo vadis, collegiate ‘imports?’Foreign players have dominated the league for the past several years. Two seasons ago, Jio Jalalon was the lone player with Filipino blood included in the Mythical Five while all individual awards were won by imports.Nigerian Allwell Oraeme, who was a former center at Mapua, won back-to-back MVP awards starting Season 91 where he was also named Rookie of the Year.ADVERTISEMENT Taal victims get help from Kalayaan towncenter_img Christopher Tolkien, son of Lord of the Rings author, dies aged 95 Jiro Manio arrested for stabbing man in Marikina The NCAA Season 92 Mythical Five Team: Mapua’s Allwell Oraeme, Arellano’s Jio Jalalon, Perpetual Help’s Bright Akhuetie, San Beda’s Donald Tankoua, and Emilio Aguinaldo College’s Hamadou Laminou. Photo by Tristan Tamayo/INQUIRER.netThe NCAA has decided to ban foreign student-athletes across all sports, as per the league’s management committee chairman Frank Gusi.According to Gusi, no foreign player will be allowed to suit up by Season 96 regardless if he or she has playing years left.ADVERTISEMENT Volcano watch: Island fissures steaming, lake water receding Bicol riders extend help to Taal evacuees View comments Don’t miss out on the latest news and information. Jury of 7 men, 5 women selected for Harvey Weinstein rape trial Lights inside SMX hall flicker as Duterte rants vs Ayala, Pangilinan anewlast_img read more



first_imgLocal Letterkenny company Orbit Security is celebrating 18-years in business by opening a fantastic new showroom. Local man Martin Hilferty set up the company back in 1996 and has seen the business go from strength to strength over the years.Through thick and thin Martin has built up a big a client base throughout Ireland offering various services including Static Security Guards, Event Security, Mobile Patrol & Key Holding. With the security industry growth has been going form strength to strength. In 2000 Martin added a System’s & services division to the business offering CCTV systems, Alarm Systems, Fire Alarms Systems Access Control & Automated Gates.In 2005 Martin’s brother Pauric joined the team and now Orbit Security employs over 80 full time and part time staff with their new showroom at the Mountain Top in Letterkenny and office’s in Dublin and now are expanding into the UK market.Martin told Donegal Daily, “Orbit Security’s growth has been both challenging and exciting over the years, but I would really like to thank all our staff for all there hard work and dedication.In 2013 Martin and Pauric launched another section to the business called Guardian I with cutting edge technology coupled with the very latest in monitoring offering clients a 24hour security solution at a fraction of the cost. Pauric told Donegal Daily, “Orbit Security is a local business with a national presence and now entering the UK market is a massive positive step for the company in the future growth.Gary Gamble will be broadcasting live from the official opening of their new showroom in the Mountain Top this Thursday from 1.30pm-3.30pm.Orbit Security is NSAI certified in “Intruder Alarms”, “Guarding Services” and Alarm Monitoring and is licencedby The Private Security Authority of Ireland.ORBIT SECURITY CELEBRATE EIGHTEEN YEARS IN BUSINESS BY OPENING FANTASTIC NEW ‘SHOWROOM’ was last modified: November 11th, 2014 by Mark ForkerShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:BusinessFeaturesnewsOrbit Securitylast_img read more



first_imgA man who refused to leave his fiancee’s flat after she called Gardai when he was drunk has been fined €100.Patrick Ward, of Flat 1, The Diamond, Lifford was arrested by Gardai on February 4th last after his girlfriend became concerned over his behaviour.The 35 year old father-of-two refused and he was arrested a short time later. Ward appeared at Letterkenny District Court yesterday.His solicitor Patsy Gallagher told the court said his client pleaded guilty and put quite simple, he said drink does not agree with him.“He has made some efforts and his family have tried to get him off the drink and it is up to him now or he will be going back to Catslerea Prison,” said Mr Gallagher.Judge Paul Kelly fined Ward €100 and gave him two months to pay.DRUNK MAN FINED FOR REFUSING TO LEAVE FIANCEE’S FLAT was last modified: March 8th, 2016 by StephenShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:donegaldrunkJudge Paul KellyLiffordPatrick Wardlast_img read more


Man who punched car in long-running dispute has ‘wrong perception of life’

first_imgA Donegal man who punched a car causing damage to the back panel has ‘the wrong perception of life’, a court has been told.Wesley McKnight (24), with an address in Muff, was before Letterkenny District Court after an alleged incident on Friday, June 11, 2014 at Ramelton. Inspector Barry Doyle said that Raymond Murray made a complaint to Milford Garda Station that his Honda Civic had been damaged.Garda Carty was told by Mr Reilly that he had been outside Conway’s when he heard a loud bang and saw Wesley and Margaret McKnight standing at the passenger side of the car.McKnight admitted punching the back panel of the car, causing €250 worth of damage.McKnight, the court heard, had a previous conviction from October 2015 of assault causing harm to the same injured party.The court was told that ‘an ex-girlfriend is involved’ in the dispute between the parties.“There was no malice from Mr McKnight,” defending solicitor Patsy Gallagher said.“These matters go back a number of years and there is another matter for Carndonagh court that goes back a while.“It could be classed as extremely childish the way they have dealt with matters. He has the wrong perception of life, but he accepts that it happened and wants to move on.”Mr Gallagher said his client was under the care of his parents, who have ‘serious health issues’The matter was adjourned until June 21, with the Carndonagh court matter put back to the same date. Judge Paul Kelly called for a probation report in the case.Man who punched car in long-running dispute has ‘wrong perception of life’ was last modified: April 5th, 2018 by Staff WriterShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:Garda CartyInspector Barry DoyleJudge Paul KellyLetterkenny District CourtRameltonWesley McKnightlast_img read more


South Africa’s message at the 2017 Mining Indaba

first_imgStarting on 6 February, the annual Investing in African Mining Indaba is again taking place in Cape Town. It gives South Africa an opportunity to position itself as a viable investment destination that is always open for business.The 2017 Investing in African Mining Indaba takes place from 6-9 February in Cape Town. (Image: Brand South Africa)Brand South Africa reporterTo the more than 6,000 people from mining houses, investment firms, governments and other professionals attending the annual Investing in African Mining Indaba, commonly referred to as the Mining Indaba, South Africa’s message is clear: we are open for business.It is also an opportunity for South Africa to position itself as a competitive destination, attractive for investment.Hosted in Cape Town from 6 to 9 February, this year’s theme is “Leveraging the next wave of growth: How can you invest in African mining to make long-term profits?”.South Africa’s messageSouth Africa is a dynamic and stable economy with solid economic fundamentals.Our prudent fiscal management and monetary policies have created macroeconomic stability.The country’s sound financial system, highly regulated banking sector and world-class infrastructure supports investment.South Africa is a competitive business and investment destination.In the World Economic Forum’s Global Competitiveness Index, South Africa has improved in 10 out of 12 pillars.South Africa stands at 35 out of 50 countries in the Anholt-Gfk Nation Brand Index.South Africa is implementing a nine-point plan towards economic recovery and growth.Would you like to use this article in your publication or on your website? See Using Brand South Africa material.last_img read more


Report: The 3 Biggest Enterprise Website Malware Vulnerabilities

first_imgTags:#Analysis#enterprise#Products Malware certainly isn’t new to the web, but according to data compiled by Microsoft and Websense and cited by Dasient, daily malware infection have been growing rapidly over the past few years.Third-party WidgetsBy widgets, Dasient is referring to traffic analytics, embedded video, polls, and other JavaScript based apps that connect to third party web sites. The more of these widgets a website employs, the more opportunity there is for malware to find its way onto a site. Even legitimate service providers can be compromised. According to Dasient, 75% of websites use external JavaScript widgets.Third-party AdvertisingThe highest profile case of “malvertising” was last year’s New York Times ad hijack. Hackers posed as a legitimate national advertiser placed an innocuous ad for a week, then switched it out for a malware propagating fake antivirus ad. Dasient says 42% of websites display external advertisements.Third-party applicationsHelp desk, forums, CRM, CMS and other externally facing web applications can all be exploited, especially if they’re not properly patched. The report sites a whopping 91% of websites have some outdated web applications.About DasientDasient, founded by former Google engineers Neil Daswani and Shariq Rizvi and former McKinsey strategy consultant Ameet Ranadive, offers malware risk assessment, monitoring and removal services. In addition to various paid services, the company offers a free monitoring tool to notify web masters if their site has been blacklisted. We previously covered Dasient here. Massive Non-Desk Workforce is an Opportunity fo… Related Posts IT + Project Management: A Love Affair 3 Areas of Your Business that Need Tech Now A white paper released today by malware monitoring company Dasient identifies third party elements beyond the control of company webmasters as the biggest security holes in most enterprise web sites. Specifically, Dasient identifies third party JavaScript widgets, advertising and web applications as the biggest liabilities. klint finley Cognitive Automation is the Immediate Future of…last_img read more


Mobile Operating System Market Share, Feb. 2011 (Infographic)

first_imgTags:#mobile Why IoT Apps are Eating Device Interfaces The Rise and Rise of Mobile Payment Technology What it Takes to Build a Highly Secure FinTech … We just came across this great infographic which provides a visualization of the various mobile operating system market shares from around the world and how each platform’s share differs from region to region. The data is pulled from Statcounter, so it may not be the most accurate representation of mobile data there is, but it’s probably not too far off, at least in general terms.The infographic was created by and we spotted on the excellent Posterous site “Cool Infographics” maintained by Techmeme editor Mahendra Palsule.Click on the image below for a larger version.center_img Role of Mobile App Analytics In-App Engagement sarah perez Related Posts last_img read more