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Tax implications on selling rented property
Readers Question - Published on 25/06/2013
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What are the tax implications of selling a previously rented flat to a close relative?
In 1974 my wife and I purchased a dual occupied terraced house together with my brother in law. The house was occupied by a relative downstairs (sitting tenant) from whom we collected no rent and a lodger upstairs who paid rent to the sitting tenant.
In 1978 we obtained full ownership of the property which was still occupied by the sitting tenant and her lodger and received no rental income.
In 1991 the sitting tenant died, downstairs was renovated and rented, the lodger remained upstairs and we collected his rent.
Currently after the renovation into two flats and renting for many years, we would now like to sell upstairs to a relative but are unsure of all the implications.
Alan Self
Hi Alan
Capital Gains Tax will be payable.
Has the property ever been your home? This can make a big difference.
Also, are you married and who is the legal owner of the property? Is it just you or you, your wife and others?
Once I get your answers to these questions I will invite my personal tax accountant to comment further. Note that I am not an accountant.
Also, please read this >>> http://www.property118.com/landlord-tax/
Thank you Mark for replying.
The property is legally owned jointly by myself and my wife and this was my wife's family home until our marriage.
Thanks Alan – in that case the same question has previously been answered by my accountant. His name is Neil Barlow, please see the second comment down below the main article via this link >>> http://www.property118.com/exit-plan-move-in-before-selling-up-to-avoid-cgt/31355/
Hi Alan
As has already been stated you need a good accountant/tax adviser to deal with this.
Assuming you haven't lived there personally then you are looking at Capital Gains Tax "CGT".
Remember though CGT is only on the gain, and there is much that can be offset, improvements and professional fees are main ones to consider.
Also, if jointly owned you both have an Annual CGT Exemption of currently £10,900 each.
CGT is at rates of 18% and 28% for individuals.
A small warning. When selling to a relative this is most likely a connected person for tax purposes so HM Revenue & Customs will calculate the tax based upon the market value of the property and no necessarily what is paid.
The two flats are now separate dwellings and as such the proportionate costs of acquisition and renovation will need to be attributed to each part, and compare to the valuation of the flat and see what sort of gain you are looking at.
A lawyer might be able to advise but I presume you will only be able to sell a leasehold interest in the top flat. As such the length of the leasehold interest could be varied and you could even play around with the reversionary interest if you wanted to be very cute about it.
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Situated in Savannah, Motel 6 Savannah is close to Savannah Festival Outlet Center, Henderson Golf Club, and Bamboo Farm and Coastal Gardens. Also nearby is Savannah-Ogeechee Canal Museum.
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As workers frantically try to get Hamilton's Tim Hortons Field ready for fans to watch football, there's still a bit of time for the CFL's Labour Day Classic to be shifted to Toronto.
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The Jandy 4717 is a positive seal "NeverLube" valve that features 3-ports and boasts the claim of being virtually maintenance-free. The NeverLube technology allows for the valve to never require lubrication for operation. Built from the highest grade CPVC, the 4717 can withstand extreme chemical and temperature fluctuations. This valve features ports that are 2" x 2.5", and is positive seal for your pool and spa applications. The 4717 can be used in conjunction with the Jandy Valve Actuator for automatic operation.
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NEW YORK, N.Y. A New York City auction will offer 125 meteorites for sale, including a large chunk of the moon and a 179-pound (81-kilogram) iron cosmic rock that evokes Edvard Munch's iconic painting "The Scream."
The sale, one of the largest of its kind, is being held by the Dallas-based Heritage Auctions on Oct. 14.
The sale also includes a large piece of the Peekskill meteorite, famous for puncturing a Chevy Malibu in 1992 about 50 miles north of Manhattan, and the largest complete slice of the most famous meteorite in the world, the Willamette, a huge specimen that is housed at the American Museum of Natural History in New York.
The moon rock has the highest pre-sale estimate of $340,000 to $380,000; less than 0.1 per cent of all meteorites recovered are lunar in origin. The 18-inch (46-centimetre)-tall meteorite, dubbed "The Scream," is estimated at $175,000 to $225,000.
"When I first saw this meteorite, I saw the resemblance in a heartbeat," said Darryl Pitt, who has consigned the piece to the auction. "It is sculpted in part by atmospheric entry and most significantly by its exposure to the elements on earth over millennia."
Three of the concave hallows are evocative of Munch's image of a man holding his head and screaming under a streaked sky. It is classified a Gibeon and was discovered in the Kalahari Desert in southern Africa.
More than half of the meteorites in the sale come from the Macovich collection, the world's largest grouping of esthetic iron meteorites — specimens that are considered desirable for display.
Specimens from the collection are found at the natural history museums in London, New York and Paris and The Smithsonian in Washington, D.C., among others. Its principal owner is Pitt, who said that 20 years ago all meteorites were selling for the same price irrespective of their esthetic attributes.
"That has radically changed with the introduction of the first natural history auction in the mid-1990s," he said in an interview. "I was on a mission to popularize meteorites. I knew that the only way I would be able to attract interest on the part of the public was to offer objects that were more visually captivating."
"The overwhelming majority of meteorites are not esthetic," he said.
The cover lot in the sale is of an iron meteorite with naturally formed holes that resemble a mask. The catalogue says it is "arguably the most exotically esthetic" and was discovered by indigenous tribesmen in Namibia with a metal detector. It is estimated to bring $140,000 to $180,000.
The Peekskill piece has a pre-sale estimate of $47,500 to $55,000.
There are others that have lower estimates but come with interesting stories, like a small portion of a meteorite estimated at about $4,000 that fell from the sky in 1492. It was later chained up in a church so it couldn't fly back into orbit.
Meteorite prices today depend on many variables. But there are two main markets: one of esthetic iron meteorites and the other is of samples whose value is predicated on attributes other than esthetics, like a piece of the planet Mars.
About two dozen of the meteorites in the sale have museum provenance and have no reserve.
"The point is I wanted to create a sale that had something for everyone," Pitt said.
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Posts with tag "to catch a predator"
'To Catch a Predator' Host Chris Hansen Caught CheatingPosted Jun 30th 2011 at 10:15 AM by Kelly Fisher
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Chris Hansen is best know for exposing Internet predators on television, but the married 'To Catch a Predator' host recently found himself on the other side of a hidden camera. Thanks to a National Enquirer sting operation, Hansen's cheating ways were exposed when he was secretly filmed sneaking behind his wife's back while on assignment in Florida. According to the Daily Mail, the NBC host,...
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Berlusconi learns to love his enemies
Thursday 19 December 1996
To call it a late-flowering love affair might be exaggerating, but there is definitely an attraction of mutual interests. With tensions growing within Italy's centre-left coalition government, the PDS seems to find it easier to talk to Mr Berlusconi and his party, Forza Italia, than it does to its own allies.
This week, under the influence of the PDS's canny leader Massimo D'Alema, the government cut what seemed to be an outrageous deal with Mr Berlusconi, guaranteeing him the right to continue running his monopoly on private television for the next six months, even though the Constitutional Court has deemed it to be illegal. Ostensibly the reason for the deal was to give parliament time to draw up new legislation that would modernise the whole of the broadcasting sector, including cable and satellite.
But that on its own does not explain why Mr Berlusconi was so scrupulously consulted on the matter, and a blind eye so glaringly turned to the blatant conflict of interests. The nub of the matter is that the PDS is finding it ever harder to keep the governing coalition together. The so-called "Olive Tree" stretches from the communist hard-left to the free-market right, an impossible clutch of customers to keep satisfied simultaneously when it comes to such key matters as the budget-cutting measures necessary to qualify Italy for European monetary union.
The 1997 budget, which has almost completed its passage through parliament, was sealed only by making big concessions to the left, and keeping public spending cuts to a bare minimum. If, as an IMF forecast has predicted, the government comes under pressure to slash the budget further next spring, some part of the coalition is bound to give way.To stave off this looming crisis, the PDS is courting allies further afield. Mr Berlusconi is certainly not about to join the government, but he can be useful to Mr D'Alema in other ways. First, he can agree not to filibuster parliament in its efforts to push through a backlog of important legislation.
Secondly, he can cooperate in overhauling the constitution to make Italy easier to govern. Further down the road, there might be room for further negotiation: support for further budget-cutting measures from Forza Italia, perhaps, in exchange for some kind of amnesty exonerating Mr Berlusconi from the various charges of corruption and business malpractice that he is facing. This may not be the politics of high principle, and indeed it is infuriating a minority of left-wingers including some members of the PDS. But it is a mark of the widely-acknowledged tactical brilliance of Mr D'Alema.
So far, Mr Berlusconi is playing along partly because it suits his own personal interests, and partly because he thinks he might yet be able to outwit Mr D'Alema. His allies are working hard on the hypothesis that the present government might fall next spring, and that a cross-party alliance cutting out both the far left and the far right could then take Italy into Europe and the next general election.
What is striking in all this is the erosion of the boundary between government and opposition - harking back to the old days of Christian Democrat hegemony in Italy. The notion of defeating one's enemy by inviting him in seems to be an enduring one in this country, and one that could yet save Mr Berlusconi from an ignominious exit from public life.
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The mayor of Andover has been hit with a $58,000 federal tax lien, a balance that appears to have been paid off.
The Wichita Business Journal reports that Ben Lawrence, who owns the Collision Center of Andover LLC, says his company mistakenly continued filing its withholding taxes on paper documents after the company was informed by the Internal Revenue Service that it was required to file them electronically. As a result, the withholding taxes weren't paid, and the back taxes and fees piled up.
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Podcast: Karl Rove Shames The LA Times Blogger Andrew Malcolm At The Reagan Library
29 Mar, 2010 by Melissa Clouthier
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Andrew and Melissa contemplate whether Obama has a chance in 2012, the consequences of health care reform, his humiliating evening with Karl Rove and Benjamin Netanyahu's humiliating evening with the President.
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Whatever the situation, whatever the problem or challenge you encounter, the answer is YOU! How many times do we look at the behaviors of others and say, "if this person or situation would be different, I would not be angry, or sad", or any of the other myriad of emotions we experience. 324 more words
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SEVASTOPOL, Ukraine - Dozens of pro-Russian protesters rallied Tuesday in the Ukrainian peninsula of Crimea against "the bandits" in Kyiv who are trying to form a new government — with some even speaking of secession. A lawmaker from Russia stoked their passions further by promising them that Russia will protect them.
As a Russian flag flew Tuesday in front of the city council building in Sevastopol — a key Crimean port where Russia's Black Sea Fleet is based — an armoured Russian personnel carrier and two trucks full of troops made a rare appearance on the streets of the city.
The Crimean Peninsula — a pro-Russian region about the size of Massachusetts or Belgium — is a tinder pot in the making.
Protesters had torn down the Ukrainian flag a day ago, pleading with Moscow to protect them from the new authorities in Ukraine who have forced President Viktor Yanukovych to flee Kyiv, the capital, and go into hiding.
"Bandits have come to power," said Vyacheslav Tokarev, a 39-year-old construction worker in Sevastopol. "I'm ready to take arms to fight the fascists who have seized power in Kyiv."
Yanukovych's whereabouts are unknown but he was last reportedly seen in the Crimea. Law enforcement agencies have issued an arrest warrant for Yanukovych over the killing of 82 people, mainly protesters, last week in the bloodiest violence in Ukraine's post-Soviet history.
Chanting "Russia, save us!" the protesters gathered for a third day before administrative buildings in Sevastopol and in other Crimean cities. The protests Sunday numbered in the thousands.
"We won't allow them to wipe their feet on us," protester Anatoly Mareta said in Sevastopol, wearing the colours of the Russian flag on his arm. "Only Russia will be able to protect the Crimea."
"I hope for the Ossetian way," he said, referring to the brief but fierce 2008 Russian-Georgian war in which Russian tanks and troops helped the separatist provinces of South Ossetia and Abkhazia to break free of Georgian control. Russia has recognized both as independence states, but few other nations have.
Russia, which has thousands of Black Sea Fleet seamen at its base in Sevastopol, so far has refrained from any sharp moves in Ukraine's political turmoil but could be drawn into the fray if there are confrontations between Crimean population and supporters of the new authorities.
The open movement of Russian military vehicles — normally avoided in Sevastopol per Ukrainian request — was seen as a reflection of the tensions gripping the city.
A senior Russian lawmaker, meanwhile, promised protesters that Russia will protect its Russian-speaking compatriots in Ukraine.
"If lives and health of our compatriots are in danger, we won't stay aside," Leonid Slutsky told activists in Simferopol, the regional capital of Crimea.
Slutsky, who heads a parliamentary committee in charge of relations with other ex-Soviet republics, also promised that the Russian parliament is considering a bill to offer Crimea residents and others in Ukraine a quick way of getting Russian citizenship.
He also declared that Yanukovych remains the only legitimate leader of Ukraine, adding there is a "big question mark" over the legitimacy of the decisions made by the Ukrainian parliament since he left the seat of power.
Ukraine's new authorities are clearly concerned about the tensions in Crimea. The country's interim leader, Oleksandr Turchinov, met with top security officials Tuesday to discuss the situation there.
In Moscow, Russian President Vladimir Putin also summoned his top security officials Tuesday to discuss the situation in Ukraine, but no details of the meeting were released.
Some in the Crimea have voiced fears that radical nationalists, who played a prominent role in the protests in Kyiv that toppled Yanukovych, could launch forays into the region to punish it for its pro-Russian stance.
Many in Russia have been dreaming about regaining the lush peninsula, which was conquered by Russia in the 18th century under Catherine the Great. Crimea only became part of Ukraine in 1954 when Soviet leader Nikita Khrushchev handed it over from Russia to Ukraine, his native land. The move was a formality until the 1991 Soviet collapse meant Crimea landed in an independent Ukraine.
Ethnic Russians make up the majority of Crimea's population, and some, including retired navy officers and their families, have Russian citizenship. The peninsula's nearly 2 million people includes both 60 per cent Russian speakers and 12 per cent Crimean Tatars, a minority group deported and persecuted in Soviet times, leaving them with little love for Russia.
At the Ukrainian parliament in Kyiv, lawmakers delayed the formation of a new government until Thursday, reflecting the political tensions and economic challenges the country faces after Yanukovych went into hiding.
Turchinov, the parliament speaker, is now nominally in charge of this strategic country of 46 million whose ailing economy faces a possible default and whose loyalties are sharply torn between Europe and longtime ruler Russia.
Parliament on Tuesday adopted a resolution urging the International Criminal Court in The Hague to bring Yanukovych and other top Ukrainian officials to justice for the violent crackdown on protesters.
The protesters erupted after Yanukovych in November abruptly reject an agreement to strengthen ties with the European Union and instead sought a bailout loan from Moscow. But they grew into a massive movement demanding less corruption and greater human rights.
Meanwhile, the Institute of International Finance, a Washington-based association of banks and financial companies, warned that Ukraine's finances "are on the verge of collapse."
Ukraine is battling to keep its currency, the hryvnia, from collapsing. Its acting finance minister says the country needs $35 billion (25.5 billion euros) to finance government needs this year and next.
The hryvnia tumbled against the dollar Tuesday, down 6 per cent at 9.71 per dollar.
Associated Press writer Vladimir Isachenkov in Moscow contributed to this report.
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Not since the military's massacre of students in 1976 has Thailand been so fractured. That massacre – a still sensitive topic from the country's coup-littered recent history – was part of a crackdown on left-wing students amid fears of a Communist takeover. Now the opposing forces stand divided over one man, the ousted prime minister Thaksin Shinawtra, and his populist policies.
On one side stands the ruling parliamentary coalition, the leading military faction, the King's Privy Council, and anti-Thaksin groups. On the other is the opposition coalition, disgruntled junior and retired military officers sidelined by the dominant military faction, and the Red Shirts' "People's Army," which includes multitudes of rural poor ideologically awakened by Thaksin's populism.
From March to May, the Red Shirts showed they were a force to be reckoned with by standing their ground in sometimes violent demonstrations against the government. The pressure undoubtedly compelled the Prime Minister, Abhisit Vejjajiva, to compromise with the proposal of an early election in November. The refusal of the Red Shirt leaders to unconditionally accept this offer was the last straw for the government and military, which prepared for the crackdown.
It was a brutal end. Last week there were calls from some to bring in the United Nations to resolve the conflict – a proposal not taken up by the Abhisit government. Any UN intervention might only have led to the conclusion that Thailand had degenerated into some kind of shadow state, where its ability to control the situation were gravely in doubt.
The implications of the crackdown are not encouraging. While the demonstrations in Bangkok were quelled, uprisings are accelerating in other parts of the country. Such volatility suggests that Thailand could have a civil war. The only institution which has grown in power during this deadlock is the military, thus, Thailand will most certainly see the expanded political role of the armed forces. The importance of the pro- or anti-Thaksin mobs will grow. And finally democracy may well erode in Thailand as elected government becomes a side issue to the growing importance of mobs and soldiers.
Thailand is entering a dangerous period. Each side is bracing itself as the reign of the ailing monarch – who has brought stability to the country through dangerous times – comes close to an end. Unless each side starts to make serious overtures toward reconciliation, the country's immediate future may be dark.
Dr Paul Chambers is a senior research fellow specialising in Thailand's armed forces at Heidelberg University, Germany
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How to dye the perfect Easter egg—no kit required!
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No worries, hunnie! We're here to help. Kick the homesick
blues with our sleepover survival secrets…
Pack right
Bring everything you need from home—your pillow, fave PJs, a
stuffed animal. And if a slumber party pops up out of the blue? Take a break to
go home to pick up your stuff, or ask M&D to make a delivery.
Think positive
Instead of stressing about everything that could go wrong,
focus on the fab things the night has in store, like how you're totally gonna
get the scoop on the hottie that just moved in nex door.
Out of sight…
Out of mind! Don't think about what you're missing at home.
Yeah, Family Movie Friday is fun, but we're betting a sleepover with your
sweeties won't be a bore in comparison.
Get comfy
If it takes time for you to get used to being in a new
place, hang at your friends house during the day a couple of times before you
agree to a sleepover.
Keep an open mind
Your gal pal's parents are totally cool with you two chowin'
down on chicken fingers, but your Mom would freak if she found out how much
soda you were gulping. Take a chill pill! Each family works differently, from
house rules to nightly traditions and chores.
Bring a backup
Toss a book or your iPod into your overnight bag…just in
case you can't fall asleep. Hey, why lay awake moaning and groaning about your
insomnia when you could polish off the page-turner?
Phone home
Still freaking? Use your cell or borrow the home phone to
dial your parents' digits. Nobody will thing you're a baby for needing to chat
with Mom before heading the dreamland.
Invite 'em over
Still can't get over the homesickness? Have your first few
sleepovers at your own house so that you can get more comfortable spending so
much time in the company of your friends before acclimating to a new scene.
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Steve Harvey: Season 2, Episode 49
Steve Helps a Boxing Coach with a Knock-Out Proposal/Single Ladies' Lunch/Family Bucket Lists (21 Nov. 2013)
TV Episode | | Talk-Show
(awaiting 5 votes)
Reviews: write review
Steve helps a boxing coach make a romantic proposal; Steve spotlights a single ladies' lunch in New York City. Also: memorable things for families to do before children grow up and move out; the worst Thanksgiving foods.
Writer:Nik Robinson
Stars:Steve Harvey, Jessica Richman, Jason Sargus | See full cast and crew »


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The Pearl of Great Price
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- A swimmer dives into the sea naked, in order to find a pearl.
A monk journeys through life, stripped of all that he has, to find within himself the pearl, Jesus Christ; and finding Him, he no longer seeks to acquire anything else beside Him.
Isaac of Syria
From: Daily Readings with St. Isaac of Syria
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82,493 Chester, PA Home Improvement Pros
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SCULPTORS, MOLD-MAKERS AND FABRICATORS OF ARCHITECTURAL ELEMENTS Read More
We provide natural stone products, such as stone veneers, sills, and more. Read More
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Welcome to Phase4 Contracting "A Team That Cares" Quality craftsmanship and design are something we pride ourselves on .we go above and beyond to ensure customer service and make... Read More
Franca Caserta is an independent Interior Designer/Architectural Designer who specializes in residential and commercial design; handling projects throughout the region since 1991.... Read More
Welcome to Deck Care Plus, Pennsylvania's leader specializing in Deck and Paver sealing, Rust stain removal and Full service Pressure washing for residential and commercial... Read More
For all your heating and air conditioning challenges, you can count on Capitol Heating and Air. With a combined 40 years' experience, Capitol's highly trained technicians can... Read More
Amish Furniture of Bristol store offers a large collection of handcrafted furniture at Amish Marketing located in Bristol PA. We provide handcrafted hardwood chest from Cedar... Read More
Kitchen cabinet painter Read More
For over 25 years the Storione family has been consistently redefining home improvements as a true family business. Our commitment is quality products and quality installations to... Read More
A Family Owned and Operated Business Since 1992 Professional Sales Appointments Free Color Consultations and estimates We offer a wide variety of fabric selections, sheers, ... Read More
Best Tile & Wood has over 25 years experience. Our mission has been to provide homeowners with the resources to create a beautiful home with timeless wood and tile designs that... Read More
We are a home furnishings and accessories store located in the heart of Bucks County Pa. Read More
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Jobs in Bhiwadi
Related Jobs: Marketing Bhopal, Accounts Bhopal, Civil Engineer Rajasthan, Electrical Noida, Mechanical Diploma Holder Fresher
President,vice President,executive
CES INDIA - Bhiwadi
PRESIDENT,VICE PRESIDENT,EXECUTIVE DIRECTOR,INDEPENDENT DIRECTOR,WITH PROVEN TRACKRECORD REPORTING TO top management,capable of handling indpendent assignments on own in each region NOTE ;This is for a... employment opportunity Bhiwadi ... Full time... ? - ? / Yearly
from: careesma.in (+1 source) - Yesterday
Marketing Staff
GTB INFRATECH PVT. LTD. - Bhiwadi
Urgently required Marketing/Sales Staff for corporate deal in Bhiwadi. Bhiwadi work... Full time... 15000.00 - 30000.00 INR / Yearly
from: careesma.in - 2 days ago
Presidency School Bhiwadi Vacancy 2015 for Teachers and Other Employment
Bhiwadi, Alwar, Rajasthan
Reference: http://epaperbeta.timesofindia.com/Gallery.aspx?id=22_03_2015_406_011&type=A&eid=31808 Academic Incharge/ Headmistress How to apply: Bhilwadi...
from: indiastudychannel.com - 11 days ago
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DGM Quality in Die Casting
Corporate Destination - Bhiwadi
Experience Quality engaged in making all type all type Alluminium high pressure casting component with machining.You should have advance fully auto High pressure die casting division, Low pressure casting... Bhiwadi Alwar... Full time... 1800000.00 - 2000000.00 INR / Yearly
from: careesma.in (+1 source) - 9 days ago
Assistant Manager-hr & IR
Industrial Personnel Network - Bhiwadi
Manpower planning, recruitment of workmen,timely implementation of policies and procedures,maintenance and upkeep of personal files,full and final settlement of workman, workman attrition analysis,workmen... Bhiwadi India... Full time... 800000.00 - 1000000.00 INR / Yearly
from: careesma.in - 19 days ago
Quality Control Manager (India, Rajasthan, Bhiwadi) (4 yrs)
Orient Cables India Pvt Ltd - Bhiwadi
Functional Area: Production , Manufacturing , Maintenance Salary: 3,00,000 - 6,00,000 P.A Bhiwadi Rajasthan... INR 3,00,000 To 6,00,000
from: placementindia.com - 19 days ago
Asst Manager / Dy Manager Security
Industrial Personnel Network - Bhiwadi
He shall be responsible for handling security and vigilance function of large set up into manufacturing of automobile components Biwadi... Full time... ? - ? / Yearly
from: careesma.in - 19 days ago
Production Manage
Ksl & Industries ltd - Bhiwadi
Textile Engineer with Experience in Managing all the Aspects of the Textile Unit he will be responsible for Budgeting Cost control Production Planning, work Force Management etc. Full time... ? - ? / Yearly
from: careesma.in - 20 days ago
Project Manager / Deputy Project Manager
Ashiana Housing Limited - Bhiwadi
Project Management Construction Planning, Monitoring target v/s actual Team Handling Checking Drawings, Reports, QA / QC Manpower Planning, Material Planning Daily / Weekly / Monthly planning Structural... Full time...
from: megajobsindia.com - 2 days ago
Accounts- MALE
Ksl & Industries ltd - Bhiwadi
General Purpose: Male Candidates OnlyResponsible for the general accounting function including preparing journal entries, maintaining balance sheet schedules and ledgers and account and bank reconciliations... Full time... ? - ? / Yearly
from: careesma.in - 21 days ago


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P-Mation #41: A-Door-Able
Blue boy meets his lovely neighbor!4.46 / 5.00 8,649 Views
Otherworld - Quiet Luke
in da othawurld4.42 / 5.00 4,784 Views
Joe vs the Environment
In collaboration with Earth Hour 2015 and Pocoyo4.07 / 5.00 2,301 Views
Not bad
The music was just a tad annoying but keep it up.
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Loss for teachers in TN: Majid
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A Tester's Guide to Collaborating with Product Owners
The role of the Product Owner in Scrum is only vaguely defined—owning the Product Backlog and representing the "customer." In many organizations, Product Owners go it alone, trying their best to represent business needs to their teams. What's often missing is a collaborative connection between the teams' testers and the Product Owner—a connection in which testers help to define and refine requirements, broaden the testing landscape and align it to customer needs, provide a conduit for collaboration between the customer and the team, assure that the team is building the right thing, and help demonstrate complete features. This relationship is central to the team and facilitates transparency to help gain feedback from the entire organization. Join seasoned agile coach Bob Galen as he shares techniques for doing just this. Return with new ideas and techniques for helping your Product Owner and team deliver better received and higher value products—not just by testing but by fostering collaboration.
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Home � Merrimack Valley
Local shops offer alternatives for last-minute shoppers
At Tea Stains in New Boston, owner Beth Stevens sprinkles a little potpourri and carefully wraps each item that leaves her gift shop. (Nancy Bean Foster)
HILLSBOROUGH - Last-minute Christmas shopping can test the resolve of even the most seasoned shopper, and small business owners say their shops and boutiques offer the perfect alternative to crowded malls and chaotic big box stores.
Jill Knight, owner of Sweet Expressions, a candy and gift shop in Hillsborough, said shoppers trying to grab last minute gifts can slow down, relax and stop jockeying for parking spots if they just come to shops like hers.
"We try to have something in the store for everyone," she said, "and we have our own parking lot so you don't have to fight over spaces."
At Moonlight and Roses in Derry, employee Cathy Spencer said easy parking is a big draw for customers, but so is the atmosphere.
"It's very peaceful here," she said. "People just come for the atmosphere."
Moonlight and Roses features everything from vintage items and antiques to handmade candles and jewelry, and the shop is set up in such a way that people feel their exploring instead of shopping.
"We have very unique types of gifts here that you just can't buy at Walmart," said Spencer.
At Tea Stains, a boutique in the barn at Beth Stevens' New Boston Home, people come for the soothing music, the elaborate displays, and the escape the store provides from the hustle and bustle of the holidays.
"We're a good alternative to the mall," she said. "We offer gift items, scarves, accessories, jewelry, even plants and flowers, and we have a mix of old and new so people can really create a special gift."
Stevens said men like to come to the shop because of the architecture of the barn and the antiques that have been incorporated into everything from lighting fixtures to displays, and the women just love the chance to buy things that are truly original.
Stevens said she tries to have things that are a little funky and off-beat and work well as gifts for people who are a bit difficult to shop for or seem to have everything. Feather and fur cuffs and hats are a hot item this year, as are handcrafted scarves and New England-made products that are tough to find in chain stores.
"The men are always in a panic this time of year," said Spencer. "We're always glad to help them."
Last-minute shoppers tend to be men, agreed Kathleen McDonald of Apple Blossom Collectibles in Londonderry, and heading to a small boutique or store can be just what a man needs most in his time of crisis.
"For those husbands who wait until the last minute, we can help them find the perfect gift," McDonald said, including jewelry, collectibles, even furniture.
"I like to ask men questions to get a sense of who they're shopping for and what she likes," said Stevens. "A lot of men just don't know what to buy for their wives or mothers, so it's nice to be able to give them a woman's perspective."
Stevens likes to send customers away feeling like they've just bought a gift, even if it's for themselves.
"I like to package things up nicely, adding ribbon and a little potpourri to each gift," she said. "I want things to be unexpected, to be a surprise."
For Knight, the last minute rush is all about finding perfect stocking stuffers like candy, stuffed animals, even Santa lip balm, or for the older crowd, gourmet tea and coffee, or earrings and bracelets.
"A lot of our businesses from now until Christmas will be people coming in to grab those last minute details," she said. "People just want that little extra something to make everything perfect."
This will be Sharon Voorhees' last Christmas as owner of Generations Florist and Gifts in Hillsborough, which will close at the end of the month because people have taken to ordering flowers and gifts on the Internet instead of visiting local businesses, she said.
"When you don't shop locally, businesses like us close," she said.
Voorhees, whose parents were florists as well, said that 11 years of business in Hillsborough has to come to an end because there's just not enough traffic to keep things going.
"My entire life is wrapped up in this place, so it's incredibly painful to let it go," she said. "My customers have been really supportive and they're all upset, but unfortunately, it's just not enough."
But Voorhees is optimistic about the future.
"I'm going to relax and let God's plan unfold," she said. "And I'm going to spend some time with my two little grandbabies."
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"Now this is a meal that I love to make in the middle of the week. It's easy and inexpensive to make. What I really like is how you can get such a great fish at such a reasonable price and turn it into a wonderful meal," Chef Lee said.
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If there's one thing certain about Lady Gaga, she has a different look each time she steps out in public. As the singer celebrates her 29th birthday on March 28, take a look at just some of her fashion statements.


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Great location in KV..really nice for romantic stay/week-end..good value for money..the relax stay..4 nights..spa treatment..not bad..you should go during KV IFF..most boutique shopping nearby..colloseom nearby..truely imperial..
We stayed in this hotel only for one night in our return from Prague. It is nice, central with a beautiful restaurant, elegantly decorated, rooms in Biedermeyer style, clean and coquettish. There is a problem with English being spoken, you'd better try German. We have booked a double room with kingbed and received twin, asked to use the spa facility...
We spent 21 days in Salvator Hotel located in Karlovy Vary, Vridelni,39. From the beginning, the Hotel created very good impression. But then, we realized that the room didn't have air conditioner, what made it very difficult to enjoy resort not able to relax. Although officially, they said that all their rooms were equipped with air conditioners. Windows overlooked the...
Stayed for two weeks in May.
Perfect location - right in the center of town. Hotel is nicely decorated. Room is small but bathroom is big and very clean. Food is excellent. Menu changes daily and portions are huge. Sevice is adequate. Wll return.
5 single rooms booked & confirmed in Salvator on January 13, 2011 (three months in advance!), for a stay from April 14 - 17, 2011. 24 hours before check-in, Mrs. Martina Nardova, a hotel Manager sends an e-mail, explaining that hotel had an accident, a roof top jacuzzi leaked and rooms supposingly flooded, therefore no longer available. She suggests an...
Our reservation was guaranteed by credit card. We arrived around 8:30PM. According to the receptionist they are fully booked and we need to go to Hotel Humboldt, their "sister hotel, due to "reservation failure"??? A complimentary drink or dinner would have been nice at this point. Instead, we repacked ourselves in our van, drive to another hotel, and finally checked...
This is a wonderful place to stay to get around to see Karlovy Vary. Don't expect amazing service and then you won't be disappointed. Front desk is very slow. The people at the bar didn't want to let us order a beer as they were 15 minutes from closing, but let us have one so long as we promised to...
We went to beautiful Karlovy Vary and stayed at Salvator hotel- a great hotel!!!
Our room was perfect, VERY clean, big enough and the view from window: amazing!!!! Bed was huge and comfortable. Goodies in mini bar were at almost the same price we found them at the supermarket!
Is in the centre of karlovy vary and its cafe-restaurant had...
We stayed at the Hotel Salvator on May 14. The hotel is located in a remodeled 5-story building at the intersection of Vridelni and Ondreiska (just south of the Colonnades), which is very central to seeing the city on foot. It opened in 2007 and includes an new elevator and cafe. The room and bathroom were large and very clean....


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How awesome would it be to have a World War II veteran cheering you on? [Read more...]
A blog about faith and being a mom.
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Keep it classy, pro-abortion advocates.
Desperate, ineffective, and offensive, actually. [Read more...]
You guys know I loved what Sadie Robertson did on Dancing with the Stars last season. She was true to her values and her faith the whole season, especially in these two dances. She also got attention for choosing modest and age appropriate costumes, that were still adorable and beautiful! [Read more...]
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Today at the GAP there is a CUCKOO deal! Get $45 off your purchase of $100 or more when you use code HURRY at checkout. Plus if you spend more than $50 (which you will if you use the code) then shipping is FREE! You can earn a little more if you want to start your purchase at Ebates for 4% cash back or Shopathome for 2%!Make sure you read thru the exclusions so you use the code on the right items. Plus you earn $25 GAP Cash for each $50 spent (and if you use this code you will earn that too!)
Here's an order I did:
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My final Price was $30.63 after all promos for $165.75 in product!
Let us know what kind of scenarios you put together!
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