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Monthly Archives: September 2016
Choosing an accountant in East ham
East Ham is nestled in one of the most prosperous and expensive cities in the World. The area has a rich history, and since the mid 1800s railway arrived, has been a hive of activity. Let's take a brief look at the history of East Ham. Then, let's talk about the economy, opportunities, and ways you and your business can be helped.
This place was mentioned in the Domesday book, which gives you an idea as to how ancient the settlement is. As the time wore on, East Ham became a hub for people moving in. There were large amounts of immigration during the 20th century, and that has been a huge effect on the current landscape of East Ham today.
The unemployment rate in East Ham is one of the highest in the UK. In addition, the employed positions are mainly low paid. This causes some problems, and opportunities for the locals. The problems are that some poverty rates are high in East Ham, however the government in the past few years have responded. Some successful initiatives were introduced, and the unemployment rate fell.
One of the positives that has come out of the relatively tough jobs market is entrepreneurship. Many of the shops and restaurants in the area are independent. The large migrant population set up these jobs several years ago, and as a result, opportunity and job creation have arisen.
Opportunities in East Ham
Since the above mentioned job creation schemes by the government, the rankings of East Ham have improved. The deprivation rate has fallen from it's once top spot, and incomes have improved in general.
The opportunities are also abundant for those who are local, and want to start a business. Since the property, rents and rates are lower than central London, a chance to make a success out of shops or services exist in the area. Add to this the fact that many new young professionals are moving to the London outskirts, including the east end. These new residents will be looking to shop from local stores, and embrace the local culture. This is a good opportunity that can be capitalized on now.
Getting setup, and choosing the right team
For many aspiring business owners or service providers in East Ham, finding the right help can be tough. The reason is that many people work in the city, and as a result don't work with the local businesses. An example can be finding the right accountants in east ham. This addition to your team is an important one. The trick in an area like East Ham is to look for an accountant who knows the culture and the locals. This way, financial guidance and help can be given within the correct context. A city accountant may be used to the types of businesses that flourish in Canary Warf, but have no concept of how things are done in East Ham.
These are some ideas for getting yourself setup in East Ham. The times are getting better, and the future looks optimistic. The opportunities for the youth and others in these areas can be taken through hard work and entrepreneurship. Finding the right team to back you up, and give you the right guidance can be a great step to you and your community's success.
GM Professional Accountants are accountants in East ham that specialize in Small businesses and self assessment tax returns.
How to register as self employed in the UK
Registering for self employed and receiving a UTR number
Deciding to be self-employed can be a hugely important step, and it is one that many people will look on as the best decision they made in their careers. So you right now may be a ball of emotions, your ideas and plans must seem very exciting! This enthusiasm is great, and will serve your business well.
Let's just come down to earth for one second and talk about the first step you need to take in your self-employment journey. You will firstly need to register for self-employment. What does this mean? How can you do it? What things should you keep in mind?
Right now, there might seem like a million and one things you need to sort out, but it is very important that you sort out your legal and tax issues first, then get on with the rest. Let's guide you through it step by step.
What are you?
Don't worry, this isn't a philosophical question about your existence. It is, however an important question to ask yourself with regards to your legal status. Since you are now responsible for many more things such as business debts, expenses, potentially employees, you will need to answer this question.
With your business, there may be different classifications as to which legal term fits you best. Sole trader, partnership, limited liability partnership, etc. Look in to these different definitions, and decide what will work for you.
We are going to talk mostly about being a "sole trader" as this will fit most people.
First Steps
You will need to go to the HMRC website. to register as self employed. Go to this site and follow the instructions. The term used for self-employment on the site is "self-assessment" this basically means that you are going to asses your own taxes once per year.
1) You may already have a "government gateway" account, and if this is the case you can start registering straight away. If you don't have an account, then you will need to fill out your address, and in 10 days you will receive an activation code to your new government gateway account.
2) Using your new government gateway account you can now begin the process to register as self-employed UTR number . For this, you will need your national insurance number on hand, and all your usual personal info.
3) The site will present you with a form to fill in. It doesn't take long, and is just your personal info, national insurance number, address, DOB etc. After filling this in, you will receive confirmation in the post after a couple of weeks.
National Insurance and details
– Something that you will automatically be registered for when you sign up as self-employed is national insurance contributions. You will be paying Class 2 national insurance automatically. This is just a few pounds per week, and is compulsory. There is more to national insurance, read about it here. https://www.gov.uk/national-insurance/how-much-you-pay
– Do you need to register for a VAT number? Only if your earnings are going to be more than £83,000 per year. You can do this later if you see this happening.
– If you are in the construction sector and work as a contractor, you will need to registers for a CIS (Construction Industry Scheme) also. Read about that here. https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor/overview
What Next
Registering for self-employment is very easy. Following the above instructions will lead you the right way. Don't forget that once per year, you now have the responsibility to submit your tax return through the government gateway.
Keep good records of your income and expenses, and your self-employed journey will be a very enjoyable and successful one.
Now that you have gotten all the paperwork out of the way, you are free to work on your business, worry free!
Starting to freelance
You may be thinking of going freelance, and if so, well done. However, there are certain legal obligations and differences in how exactly you are going to do so. In the UK there are two main categories of self-employment, they both achieve different goals, and require different skill sets. Let's take a look at which one will suit you the best.
Self-Employment/Self Assessment
This is the simplest option out there. Simply put, you are personally responsible for the company. This means that all of the comings and goings of daily business are under your name. Anything that happens is viewed as your sole responsibility. If for instance you are self-employed and you owe a large amount of business debts, you will be held personally liable. The resultant consequences could be personal bankruptcy. On the positive side, when it comes to the tax man, you only have to pay one lot of taxes, since it is all viewed as your personal income.
Limited Company
The way this is usually explained is thinking of a person. When you create a limited company, in the eyes of the law, the limited company is viewed as a person. Now this doesn't mean that the company can vote, get married and adopt children, but it performs other roles. For instance, if you are running a limited company and the company has debts it cannot pay, the company will be made bankrupt. However, you as an individual will not, since you are viewed as an employee of the company.
These are the essential differences. There are more, and we will discover them in a moment. Let's first look at which one you should choose?
Self employment
This will suit you if you are providing a service with little to no liability or risk. For instance, if you are a personal tutor, or a contractor this will suit you. Anything that involves you providing a service, consulting, or freelancing with no buying and selling, most of the time this will be your choice
Limited Company
This is more for creating a business. If you are going to be buying and selling, potentially owing debts, or lending out on credit. If your business model has high overheads, high liabilities or is going to be in negative equity for periods of time, then register as a limited company. This will protect you if things go badly. Another case will be if your business grows to a large size. Even if your overheads are still low, if someone sues your company, or some other action is taken against it, then making it limited protects you.
What are the requirements of both methods?
Whatever you choose, it is important to remember what your new responsibilities entail. For instance, both require you to submit yearly tax returns. For self-employed people, it is the self-assessment form that needs to be filled, plus your national insurance contributions. It is often important to get these figures checked by an accountant before you submit, as inaccurate filings can lead to a fine, and you are personally responsible for it.
For a limited company it is more complicated. You will need to take care of corporation tax, staff tax, national insurance and all of this must be recorded in a very particular way. HMRC reserve the right to demand your records from you at any time. Any changes that occur in your company must also be documented and reported to HMRC.
It might sound like a lot, but don't be put off. Often times, entrepreneurs realise that getting a little help by way of an accountant can alleviate much of the new pressure that is piled on them. In the first few years of your business, you will want to use all your energy to make sure the business succeeds, so getting help with the paperwork is a good idea.
So to recap, self employment and limited companies are the two ways to go in freelancing. Both require a little getting used to, so choose which is best for you and get going!
GM professional Accountants are specialist freelance Accountants in London.
Made the decision to be Self-employed and need an accountant?
You've just taken one of the most important steps in your career, you have completed the Self employed registration form and become self-employed! HMRC has been notified, and you are now your own boss. You feel great. It is now time to sit down and think about exactly what you need to make a huge success of this.
What are your new responsibilities?
You have your business plan, your clients and your vision, but what about the details that you are now responsible for? Well, if you were previously in an employed position, then you know that your employer took care of administration. This included your taxes. Now you are self-employed, the responsibility lies with you.
This is the part of self-employment that doesn't fill most people with enthusiasm. It can be an added burden considering that you are busy running your business. It is for this reason that many self-employed individuals decide to hire an accountant to assist them. Ask yourself, "would an accountant benefit my business?". Let's have a look at a few ways that people have benefited from an accountant guiding them through their self assessment.
Remembering everything
In 2015 890,000 people in the UK failed to turn in their tax return on time. If this is your situation, it can result in a fine from HMRC. Remember, not filing your self assessment return is illegal. You are also required to ensure you keep good records of your business dealings. HMRC have the right to ask you about something from several years ago. Failure to produce the correct record may result in a fine. This isn't written with the intention of scaring you, it is just attempting to highlight what HMRC expect from the self-employed. It is for this reason that recruiting the help of an accountant can be a good idea. They will know exactly what is needed from HMRC, they will make sure everything is submitted on time, and correctly. It can save you plenty of time. This leaves you with a clear head, to run your business.
Pay Less Tax
Accountants are essentially experts on tax law. The result of hiring an accountant, can many times mean you pay less tax. This is not suggesting that you should get an accountant to weave some complex web of offshore companies. It is however a sound business decision to ensure that you don't pay unnecessary amounts of tax on your income. Are you completely aware of all the allowable expenses that can apply to your tax return? If you look them up, they may surprise you. Equipment, mileage, and many other things can be claimed as expenses from the tax man. You could do some in depth research into exactly what you can and can't deduct. Doing so, however, will reduce the amount of time you can commit to your business. An accountant will be able to remove this rather large workload from your shoulders, and make you "tax efficient". They essentially are in the know of how much to claim for self employed people.
What about the costs of an accountant?
Now, let's get down to brass tacks (not tax). An accountant will not work for free, it is going to cost you money. However, let's look at the benefits against the cost. Firstly, we have discussed that often you will be paying less tax if an accountant does your tax return. Secondly, it will also make it so that you aren't paying any fines to HMRC from late or wrong paperwork on your part. Thirdly, you will be able to focus more time and energy into, for instance gaining more clients, or improving your website. You want to use that extra time to improve your business. The argument can be made that hiring an accountant is a good business choice. The best part of it all is that the accountants fees can be claimed from your tax bill!
Unfortunately, there doesn't exist some giant tax calculator that can magically solve all tax problems. The alternative is investing in an accountant. This will help your business to function smoothly. So why not think about looking for an accountant that suits your needs? Often, accountants have good business knowledge. This means that in the long run, they can be more than just someone who helps you with tax. Accountants can often become trusted business confidants, so.
Hope that this article has helped you gain insight into your taxes. And of course, food luck with your self-employment!
Launched on 5th September 2016, Worldwide Disclosure Facility (WDF) relates to offshore interests. This is interlinked with the Common Reporting Standard (CRS) which automatically gives bank information and registers of beneficial ownership around the world.
Through WDF, HMRC will now have full ammunition in investigating those individuals who don't use voluntary disclosure opportunity. This will see closure of all available closure opportunities such as Liechtenstein Disclosure Facility (LDF).
With up to 300% maximum penalty for defaulters, WDF is considered as the last chance before tough penalties and sanctions are applied. This sanctions include criminal investigation , naming and shaming.'
Who can use WDF?
WDF is available for anyone who is willing to disclose a UK tax liability relating to offshore issues. These includes:
· All income obtain from a business or asset outside the UK boundaries.
· All activities carried outside the UK territory.
· Assets outside the UK boundary
· Anything with the same effect as income, activities or assets as described above.
· Funds connected to unpaid UK tax not included in the above but has been transferred outside the UK boundaries.
The facility does not only apply to UK residents. Anybody who is not in UK is able to make disclosure if they are eligible to the above criteria.
One is required to notify HMRC using its Digital Disclosure Service with the following information.
· Name
· Address
· Date of birth
· Unique Tax Reference
· National Insurance Number and
· Details of references
· It is advisable to give extra information as HMRC uses it to check for accuracy.
After disclosing the above details, one is given 90 days to:
· Get all required information needed in filling the disclosure.
· Calculate tax, duty, penalties and interest liabilities
· Use the Unique reference number obtained after notifying them to fill in the disclosure.
Terms and conditions for WDF
The terms for WDF include
· Be eligible.
· Be able to make full disclosure of all previously undisclosed tax liabilities.
· Be able to calculate interest and penalties based on the applicable law.
If one fails to make an accurate or complete disclosure or decides not to send additional required information, HMRC is allowed to:
· Open an investigation and file a case in a court of law and open a criminal prosecution.
· Publish your details in their website.
· Apply a much higher penalty than it could be the case if the disclosure was voluntary.
Terms and facility limits
This facility is only applicable for issues on assets, activities and income outside the United Kingdom territory. One is able to fill disclosure for onshore liabilities with a much lower penalty.
The facility is also limited to liabilities of a period of not more than one year before filling the disclosure.
How to notify HMRC
As soon as you are aware of the disclosure facility, notify HMRC that you intend to make disclosure. This is done through their Digital Disclosure Service on their website.
After that, HRRC will notify you through an email your unique DRN that use will use for the disclosure process and a payment reference number (PRN) that you will use to make payments.
Completing the Disclosure
After notifying HMRC your intention to make disclosure, you will be given 90 days to make your offshore liability disclosure. You will be provided with details on how and when to make payments.
If you are not able to make the required payments, you will be required to sign a payment agreement and submitting it to HMRC before making disclosure.
You will be require to fill the HMRC disclosure service form available at the HMRC website.
After calculating you offshore liabilities depending on the disclosure categories, the penalty will be applicable depending on:
· Inaccuracy in returns and document factsheet.
· Failure to notify.
Higher penalties will be applicable under the following conditions:
· Whether you are under investigation by HMRC.
· You are not following the current laws on penalty calculation.
· Your disclosure is connected on a previous inaccurate disclosure.
WDF is not only targeting notorious tax evaders. The facility apply to anybody, unknowingly or through ignorance. It is therefore advisable to keep up with the latest HMRC development and make timely and faithful offshore liabilities disclosure. You can contact them to discuss specific circumstances and disclosure requirements.
Register as self employed to day with GM professional Accountants. we specialise in self assessment tax returns and we are in the heart of London.
Sole trader v limited company
Becoming self-employed is a career-changing decision. The need to conform to an employer's standards is exchanged to being your own boss at the cost of handling all of the legal and financial aspects of your business. Hence, most business enthusiasts consider teaming up with a few individuals or with a relatively large group of people to ease the responsibility of keeping the business afloat. As a sole trader, you are the business itself. In a limited company, however, the business is an independent body where you are a director and a shareholder holding a portion of the company's capital. However, success in business is a case-to-case basis. Some may find themselves paying more tax than necessary which is why it is imperative to decide on the best business structure early on and carefully plan out the course you want your business to take.
1. Legal Disputes
Sole traders are personally sued unless they are covered with applicable insurance such as employer's liability. Limited companies can also be covered by insurance and more often, it is difficult and rarely a case in the UK to directly sue the chief executive of the company. Unless they are proven to have perpetrated fraud (as employers, as service providers or as taxpayers) and have committed offences against the law such as violating environmental acts.
2. Tax
Corporate taxes are considerably lower than income tax. Shareholders and employees are subject to PAYE (pay-as-you-earn) and NICs (National Insurance Contributions) based on their individual earnings where many other benefits may attract tax as well. An income tax based on dividends and other distribution types are rules among shareholders with a £5,000 tax-free allowance.
3. Losses
Sole traders can negate their trading losses against their other means income. However, in 2013-2014 in UK, there has been a restriction on the respite that may be claimed for losses and interest payments. On the other hand, limited companies can still neutralize their losses to other revenue sources but without compensating their income as an individual.
4. Profiting
Withdrawing cash from a sole proprietorship include no taxes while any income from a company, be it a dividend, a distribution or personal earnings, are subject to respective tax collection. Employment benefits received by a shareholder or their family and household are also taxable as with the shares and securities.
5. Borrowing
As a sole owner, you are free to run the funds of your business considering that tax relief and bank charges will be comparably controlled. On the contrary, a director may borrow business funds subject to the limits set by the Companies Act of 2006 where a tax charge of 25% is paid by the company if the loan is not paid within nine months. If the loan is interest-free, an individual tax is charged against the director based on their beneficial loan interest.
6. Accounts
There is no requirement to maintain accounts if you are a sole trader (although it is difficult to manage your business without keeping some). But you have the leisure of choosing cash or conventional accounting if you decide to do so. Further, you may need annual accounts to provide your personal tax return even if these accounts are not required by the HMRC (Her Majesty's Revenue & Customs). Your taxable earnings must also be filed in accordance with the GAAP (Generally Accepted Accounting Practices) where you must hire a business accountant unless you can do the job yourself.
For limited companies, annual accounts are required in accordance with the Companies Act for filing with Companies House and should be in par with UK's accounting standards. HMRC is imperative on the full accounts for Corporation Tax which should be submitted through the government's provided format.
7. Selling the Business
Sole traders are personally taxed on any gain from selling the business under the CGT (Capital Gains Tax) while shareholders are taxed twice: corporation tax and dividend tax but may consider selling company shares than selling the trade or business itself.
8. Death
The sole proprietorship terminates when its owner dies unless they transfer all ownership to another. Limited companies can still continue to operate even when the executive officer dies because the business is an independent legal entity.
9. Personal Earnings
As you hold the funds of the business, a sole trader may withdraw any amount he wishes although paying a family member must be commercially supported for tax purposes. Members of limited companies have no limits on the amount of earnings they can receive. But these are subject to PAYE and NICs where service payment given to family members follow the same tax rules.
10. Expenses in General
Tax reliefs are obtained by declaring expenses exclusively incurred for sole proprietorship operations. The same can be said in a limited company, however, the private expenses of the director can be declared as a company earning, or a distribution if incurred by a shareholder.
With all the items presented above that show the differences between a business run by one person and a company shared by a group. A business enthusiast should be guided on which option to choose to make the best out of their planned business (this can also be a guideline for ongoing businesses that wish to restructure their operations) to maximize profits, minimize tax returns and ultimately, avoid bankruptcy.
GM Professional Accountants are Accountants in London that specialise in small businesses and self employed tax returns.
Travel and Subsistence
Travel and Subsistence
The government has approved that the changes will go ahead to prevent contractors from attaining tax relief on the costs on travel to work. This is including the cost of accommodation related to the travel or the cost of the contractors' meals.
The change of travel and subsistence was declared earlier this year, at the time the decision was being made the government was considering to include everyone who worked via a PSC (personal service company).
We now know that the changes for Travel and Subsistence will not affect personal service company contractors, unless the contract is caught by IR35, the anti-avoidance rules. This means the contractor was registered as self-employed and worked as individuals rather than using a personal service company, he can then continue to obtain tax relief on travel and subsistence.
Though, this is not the end of the story. Changes to the anti-avoidance rules (IR35) are also likely, following a review by the Office of Tax Simplification. Any changes are likely to tighten the current rules and make it easier for HMRC to police and enforce.
Does IR35 Apply to Your Taxes?
Every year, you need to make sure you have all of your financial details in order so that either you or your accountants can complete your taxes. If you are wondering about which tax rules and regulations may apply to you, it is important to consider all aspects of your financial portfolio. Considering what work you do, who you do it for or with, how you get paid, and what types of supplies you need for your job are all important questions that will help you fill out your taxes more easily.
As mentioned above, how you get paid can greatly impact your taxes. If you are paid via an intermediary, then the UK tax legislation called IR35 comes into effect. This specific legislation will tax what it deems "disguised employment." The designation of disguised employment means any work that you do where you get paid through an intermediary. This also means that the intermediary will need to have been paid directly by the client, just like a normal employee would. This type of compensation chain makes the IR35 tax designation come into effect.
This IR35 will the tax any employment you do where you receive payment through an intermediary. The rate that this income will be tax at depends on the rates that similar employment forms are taxed. The type of work you do for the intermediary will be assessed to see what the rate should be to tax your intermediary-paid income. This tax act was developed in 2010 in order to ensure that citizens receiving payment in this manner were paying the correct amount of taxes. It helps to avoid the previously common practice of workers splitting ownership of companies with their relatives to avoid paying the tax at the level they should have owed.
IR35 is also impacted by direction, supervision, and control. Some instances where IR35 will apply are if you work in construction, if you are an office-holder (a special designation that has a great deal more information attached to it), or if you happen to work with your partner. IR35 also applies if either your intermediary or your clients live abroad. Finally, if you are working for a charitable organisation through an intermediary, it is important to know that IR35 will not apply, that is as long as you work for this charitable client through a Managed Service Company or through an agency.
In the event that you do get paid through an intermediary, you will need to follow these IR35 rules and claim the income you receive on your taxes. One of the easiest ways to make sure that the IR35 legislation applies to you, and to make sure that you are paying the correct amount in taxes is to enlist the help of an expert accountant. A licensed accountant will be well aware of this legislation, and will be prepared to help you figure out just what it will mean for your individual tax situation. While it may seem complex, accountants will simplify the process, giving you the peace of mind knowing you have filed your taxes correctly.
It is helpful to know what HMRC is and to know where your taxes are going. HMRC is the authority that the United Kingdom has established to be put in charge of any tax, payment, or customs related work that goes on within the UK. The money that the HMRC collects goes to a variety of purposes, at the discretion of the government. The basic fund go to public services that keep the countries within the UK running. Additionally, money collected for these purposes can be given to individuals who are identified as needing financial support.
GM professional accountants are known as specialist contractor accountants in London.
Some of the Biggest Tax Issues affecting small businesses
Accounting is what helps investors, tax authorities, and managers, to know about the financial data of a company. Accounting is all about the recording of financial transactions, journalizing, Sorting, summarizing and reporting the information in different accounts and analyses. Accounting is also considered a profession that many people often opt for. An accountant is an individual who is well versed with the accounting principles and standards. He is a practitioner of accountancy and has proficient knowledge in technical skills. They also their clients in filing the tax returns and hence also known as tax accountants.
In UK a tax accountant is considered to be a practitioner who has specialized knowledge in tax accounting. These accountants can help their clients with the various tax issues. Tax consulting is important for all to know more about the taxes. A tax accountant will gather all the necessary documents and forms required for filing the tax returns. The tax related issues are crucial. Let's now look at some of the biggest tax issues the tax accountant has to deal with in UK.
The most challenging part of managing a small business in UK is dealing with taxes. Small businesses are the most common group to be targeted by the IRS for various reasons. Many small business owners understand their craft but are unprepared for dealing with the intricacies of tax laws. The lack of tax law knowledge often turns into an audit or even worse from HMRC. Making sure to avoid certain mistakes can drastically reduce the likelihood of an enquiry. Reporting a net loss year after year is sure to trigger a second look from the HMRC.
Another common trigger for an enquiry is using personal expenses as business deductions. Travel, entertainment, and company vehicles can all be deducted but must be used for business purposes. Overstating expenses or declaring 100 percent use of a vehicle that isn't solely used for business are all carefully watched. Detailed record keeping is another way to protect a company from an enquiry. Having records is even more critical for businesses that deal with regular cash transactions.
One area that HMRC will focus on is evaluations on payroll taxes. Processing proper tax payments for employees can be one of the trickier parts of dealing with taxes. HMRC knows this is a common area of error and will look for mistakes even if they aren't done intentionally. For any small business, it's always best to use a qualified tax accountant to prevent problems before they happen. Spending a little upfront can result in huge savings later one.
How can an a qualified Accountant help a small business being audited or harassed?
Running a small business in UK is hectic and stressful. Finding out that HMRC is opening an enquiry can make things much worse in a hurry. Once a company has been targeted, they will constantly be harassed until a resolution has been reached. . If a company finds themselves being audited or facing a demand for payment, it's best to find a certified tax adviser immediately. Getting a tax adviser early can save a lot of money in the long run. In addition to saving money, it takes a lot of time to go up against HMRC. Experienced tax adviser are experienced and are much better equipped to tackle the issues. Getting a fair settlement worked out will be worth the cost of having a good tax adviser in your corner.
GM professional accountants specialise in bookkeeping services for small businesses
It will be clear that for 2015/16 financial year, those with all or some of their basic rate tax band available will be better off taking dividends rather than salary during the year, as they will pay no further tax on the money they receive. Basic rate taxpayers are treated as having already paid 10% tax on the cash they physically receive. In light of the changes that are happening for the new financial year, it will be beneficial for basic rate tax payers to take advantage of this and pay dividends to yourself by 5th oh April 2016 without paying any tax. Delaying dividends till after 6th April 2016 may mean that you will have to pay an additional 7.5% on any dividends you receive after you exceed the threshold. The dividends tax free threshold for 2016/17 will be £5,000, which is added onto any of your personal allowances, which you may have only used some or none of your allowance. GM Professional accountants are small business accountants in London.


text: Foreign buyers are taking over…but it's Canadians in Florida The National Association of Realtors in Florida has confirmed that Canadians are still the number one buyers of property in the state. The new report shows that US$2.2 billion was spent by Canadians in the Sunshine State last year, accounting for 31.6 per cent of all international transactions. Even though there has been a shift towards buying recreational homes in domestic markets these figures show that we still like a bit of southern sunshine; Canadians are the top foreign buyers in Florida for the seventh year in a row. Tampa-St. Petersburg-Clearwater is the favourite place to buy followed by Naples and Fort Lauderdale. Prices are typically below US$200,000. Read the full story.

subset: commoncrawl


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Kid's Present Suggestions: Children, Toddlers, and also Beyond
No sight influences more "oohs", "aahs" and also similar expressions of adoration than a new baby. Initial time moms might be surprised by the variety of baby gifts they receive while expecting and also even after infant shows up. It is not uncommon for also complete strangers to bestow child presents upon an expectant mother.
The shower of infant presents typically does not finish after child is birthed. Traditionally, up until junior is able to take care of himself, you may find yourself swamped with an unbelievable option of infant gifts that work in to delight, indulge and also humor your youngsters.
At some time you'll locate yourself on the buying end of the totem poll. When your time concerns bath a brand-new mommy or household with child presents, keep in mind that not all gifts are produced just as. Baby presents could be destroyed down into a number of categories, including those for infants, kids as well as past.
There are numerous well intentioned products that wind up behind-the-scenes or drawer never to be reviewed when obtained. Making the many of your ideal purpose, bear in mind that babies hardly ever need fancy toys and also instructional accessories to crowd their baby room. Some well cherished and beneficial gifts for little ones include the following:
Baby diapers – great deals and great gift hampers deals of diapers. The normal baby goes through 5-8 diapers per day that translates right into as lots of as 56 baby diapers a week or even more compared to 200 each month. Baby could not share their enthusiasm at the providing, however a moms and dad absolutely will
Baby diaper service – this is a fantastic as well as thoughtful present for an individual considering utilizing fabric as opposed to non reusable baby diapers.
Diaper Disposal System
Onesies of differing dimensions and also shades
Baby Bath Things
Socks to maintain a baby's feet warm and comfortable
Teething rings
Interferes with
Crib sheets, Transforming Table Sheets
Burp Cloths
Child Bouncer Chair
Crib Mobiles
Entering into the Kid phase certainly, every little thing modifications! Right here is where the gifts begin ending up being fun. Toddlers may make better use of instructional playthings than babies. Amongst the offerings specific to be cherished in this classification include the following:
A lot more teething toys
Anything vivid
Child Einstein or Disney Videos
Junior Bikes
Stuffed Animals
Musical Toys
Toy Cars or various other Vehicles
Exploration Centers
Once a young child sellings into an older stage, be certain to talk to parents relating to gifts. Learn just what kinds of hobbies their kid or kids enjoy. In some circumstances several of the gifts that make an application for young children apply to older children also. These include bikes, e-books, and pets (stuffed or otherwise).
Numerous well intentioned pals consider buying an older youngster a pet as a present. Lots of well meaning parents do the very same for their youngsters, believing having a pet will certainly assist show duty. Remember though that children are still barely realizing ways to care for themselves, and while having a pet dog could be amusing as well as enlightening, a majority of the care offering will likely still rest on the shoulders of the dad and moms as opposed to the kid.


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Just checkin in to let you know I'm still here!
I have been spending every minute that I have with Sew Cherry in my studio getting samples ready for Spring Market in May...
You're killin' me Lori!! Those fabrics are just so stinking cute! Can't wait to see what you create!!!
Enjoy your beautiful designs. :o)
What she is making is so cute.
Sherri gave me a hint at which pattern she is using and it's going to be darling! (I have that pattern by the way, and still look forward to making it myself)
I can't even imagine how busy you must be...please let me know when it safely arrives!
OMG you are teasing all of us quite a bit! That line is the ONE line I am DESPERATE for this YEAR! :) HURRY HURRY HURRY~!
Can't wait to see the results!
I was pleasantly reminded of this line coming soon by you Lori:) Thank you and I cannot wait to have some in my hands!
All those prints laid out on the table in your photo PLUS the peek from Sherri's blog has me craving those CHERRIES Lori!!!
Can't wait to see what you have been doing. I know it will be sweet!
Oh sweet Lori, you are amazing! Loving your fabric to pieces! I need to look on your blog to where I can buy some! Sure wish I lived closer to ya! Oh what fun I would have!
Thinking of you my friend!
Love ya,
Sew Cherri is sew beautiful and I'm sew excited and sew happy I'm sew squealing! Oh happy, happy day. It's finally here! It's finally here!!! XXOO molt


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Our Serum
Traceable to the source
When scientists select their sera, the geographical source and the products traceability are of paramount importance.
Our Fetal Bovine Serum is extracted from clotted whole blood collected aseptically from the fetus via cardiac puncture.
Biowest rigorously controls each manufactured batch:
- From the serum collection,
- During its treatment and production,
- To the final packaging on our premises.
Biowest analyses, classifies, and tests its products before shipment to customers worldwide.
Our Quality System can trace raw materials back to the original supplier and slaughterhouses where they were collected.
Biowest's system of vertical integration provides origin certification and full sera traceability.
FBS Sources Worldwide
Biowest supplies a wide range of sera origins including sources from South America as well as from the European Union (EU) and from sources approved by United States Department of Agriculture (USDA).
The choice of FBS origin is determined by customer needs, import requirements and worldwide supply.
Professionals will find Biowest to be the ideal partner for meeting their requirements, such as choosing the origin of serum which provides optimal performance and results.
FBS is considered to be an animal by-product which is not intended for human consumption.
Biological safety is controlled by EU rules on animal by-products:
- Regulation EU 1069/2009 and Regulation EU 142/2011
- Official disease status BSE, FMD, etc.
- Individual countries are monitored for their animal health status by the World Organisation for Animal Health (OIE).
Filtration and Packaging
Raw pooled Fetal Bovine Serum is filtered by three series of 0.1 micron sterilizing filters.
The sterile serum is true-pooled to ensure homogeneity.
Biowest products are packaged via an aseptic filling process.
We ensure that the industrial sterility standards at a level of 10-4 are met at every step of manufacturing.
Our products demonstrate a bacterial and fungal contamination level of less than 1 of 10,000 units throughout fabrication.
The highest level of sterility assurance (≥10-6) cannot be achieved without terminal sterilization.
The filtration and dispensing are performed under positive pressure in HEPA-filtered environmentally controlled rooms.
Final Filter Size: Triple 0.1 micron
Each Batch is delivered with a Certificate of Analysis - see page Quality Control on FBS.


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Whether your situation and planning objectives call for a simple will, a trust, or an effective
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Playtex ICBIAG High Waisted Girdle (BPL2464)
Playtex ICBIAG shapewear offers a comfortable fit and with a smooth finish largely unnoticeable under your clothes. A high waist and lightweight fabric offers surprisingly firm control with the benefit of an extra support panel on the tummy area and tabs for suspenders if desired.
Support: Medium to Firm
Available sizes: S(10), M (12), L (14), XL (16), 2XL (18), 3XL (20)
Colours: Beige
53% Elastane,47% Polyamide


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The Hire Industry Association of New Zealand invites members, and industry stakeholders to meet in Auckland on the 5th November, to review and discuss the first'draft' of our industry best practice – "the safe use and operation of Marquee &
Temporary Structures".
Date: Monday 5th November
Where: Auckland
Time: 10am to 3.30pm
Should there be time available following the review, a general industry discussion and networking will take place.
Please RSVP your attendance by emailing Phil Tindle directly – email@example.com


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Niqab talk aims to distract voters from real elections issues
Simcoe–Grey candidate Kellie Leitch somehow kept a straight face as she stood behind a podium and read the outrageous promise of delivering an RCMP tip line to report barbaric cultural practices. The tip line prompts people to be wary of their foreign neighbours and be on the lookout for things like sexual slavery and honour killings. It's good that the Conservative Party of Canada plans to create a tip line just for these things – clearly 911 just won't do.
Calgary Mayor Naheed Nenshi called the recent niqab debate "disgusting" and "dangerous." In response, Jason Kenney, former minister of multiculturalism and CPC candidate, responded by saying "If anything's dangerous, it would be legitimizing a medieval tribal custom that treats women as property rather than people." Kenney's concerted effort of showing concern has been effective in stirring up a reaction, but anyone reading between the lines can see the true intent of dividing people seething through. Nearly 10 years in office probably does a lot in terms of showing a party how it can exploit the people it governs. Time well spent now that they're back on the campaign trail.
That reaction? It's becoming more and more visible. A pregnant woman wearing a head scarf was thrown to the ground when she was attacked by two teenagers in Montreal on Sept. 29. In Toronto, another Muslim woman, clad in a niqab, claims a man attacked her in front of her two children. Amira Elghawaby, a spokesperson for the National Council of Canadian Muslims, told the Globe and Mail that there's been a "huge spike" in anti-Muslim sentiment on social media.
Many have pointed to Conservative campaign advisor Lynton Crosby to explain the recent spate of divisive provocations by the party. Crosby, an experienced advisor to Commonwealth conservative parties, has a history of using "dead cat" tactics, whereby a distracting issue (the proverbial "dead cat") is thrown down in front of everyone to keep them from talking about issues that are hurting the political chances of the party.
Another example? Perhaps Stephen Harper's recent comments on marijuana, where he claimed that tobacco was "infinitely worse" than marijuana. Obviously, Harper overstated his party's position on marijuana, considering tobacco kills an estimated 37,000 people every year according to Health Canada. Sure, marijuana is something they "do not want to encourage," as Harper put it, but infinitely worse than marijuana? That kind of hyperbole is absurd and perplexing. Perhaps it was a statement produced simply out of habit by Lynton Crosby, who has lobbied in the interests of the tobacco industry in the past.
What is it, then, that the Conservative Party of Canada doesn't want people talking about? Perhaps it's Harper's promise to deliver on a $15 billion arms deal with Saudi Arabia. A defense contract to deliver light armoured vehicles to a country with an abysmal human rights record, and one, in fact, that is host to many of the "barbaric cultural practices" the CPC wants you to snitch on your neighbour about. If the CPC's battle against the niqab and the oppression of women was a genuine effort, would it really make any sense to strike such a deal with a country where women can't marry, obtain a passport, travel or access higher education without the permission of a man? Where women aren't allowed to drive?
If that's not enough, Saudi Arabia is also on the verge of publicly beheading and crucifying Mohammed al-Nimr, a boy who was arrested in 2012 at age 17. His crime? He participated in anti-government protests and was arrested. Later, his confession was forced, likely by torture, and he was denied access to a lawyer. To most, this kind of behaviour would demand sanctions and condemnations. To the Conservative Party of Canada, this kind of behaviour is given only the blind eye and ignored in favour of signing a lucrative contract.


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How Do I Grease the Lower Ball Joint on a 1992 Nissan Sentra?
Your 1992 Nissan Sentra's lower ball joints are also known as the non-load-carrying or follower ball joints. These components permit the front wheels to steer side to side and suspend up and down. ...
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How to Replace the Lower Ball Joint in a Nissan Maxima?
Lower ball joints on a Nissan Maxima the press-in type with a snap ring retainer on the upper side of the ball joint. A ball joint is the point of connection for the lower control arm and the spin...
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How to Grease a Ball Joint on a Car?
Ball joints are important components in a car's suspension system and eventually wear out with use. Keeping each ball joint in your car properly lubricated with grease will help them last longer.
How to Grease a Ball Joint?
Ball joints require adequate lubrication to function properly. Serviceable joints should be greased according to the maintenance schedule outlined in your vehicle's owner's manual. If your vehicle'...
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1992 Nissan Sentra Information?
The 1992 Nissan Sentra was one of the model-year entries of the compact vehicle made and sold by Nissan Motors Company, Ltd. The car came as a sedan or coupe, and there were four main trims availab...
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