Election officers plan to test the Royal Mail supply workplace on basic election polling day to make sure that no postal votes are left behind.

They intention to stop a repeat of the issue final yr when the Royal Mail delivered practically 1,500 postal votes to Brighton and Hove Metropolis Council the day after polling day.

On the time, in Might 2023, the council’s deputy returning officer Michael Appleford despatched a strongly worded letter to Royal Mail and raised the problem with the Electoral Fee.

After the native elections in Might final yr, Councillor Steve Davis mentioned that there had been simply 19 late postal votes on the 2019 native elections.

The Inexperienced opposition chief added that the variety of late postal votes nationally had totalled 23,389.

Final month, far fewer votes arrived late for the 2 council by-elections – in Kemptown and Queen’s Park wards – and for the Sussex police and crime commissioner (PCC) election.

Votes needed to be within the council’s fingers by 10pm on Thursday 2 Might – and of the 27,385 postal votes issued, 151 arrived too late as follows.

• Tuesday 7 Might – 53 votes arrived
• Wednesday 8 Might – 38
• Monday 13 Might – 9
• Tuesday 14 Might – 50
• Wednesday 15 Might – 1

The Kemptown and Queen’s Park by-elections every had seven postal votes arriving late on the identical days because the delayed PCC put up.

Brighton and Hove Metropolis Council mentioned: “Our appearing returning officer is working carefully with Royal Mail and can proceed to take action all through this election interval.

“At our most up-to-date election – the Might 2024 PCC vote – the variety of postal voting packs obtained after the shut of ballot was not vital.

“For the overall election, a deputy appearing returning officer can even be visiting the Hove supply workplace on polling day to test for any undelivered postal voting packs.”

Anybody wishing to vote within the basic election on Thursday 4 July must be registered by 5pm on Tuesday 18 June. Postal votes should be registered by 5pm on Wednesday 19 June.

For individuals who should not have the required photographic ID, the deadline for registering for a voter authority certificates is 5pm on Wednesday 26 June. The identical deadline applies for making use of for a brand new proxy vote.

To vote in particular person, electors have to take their photograph ID (identification) – equivalent to a passport or driving licence – to their designated polling station.

They open at 7am on Thursday 4 July and shut at 10pm.

Beneath is Validea’s guru elementary report for APPLE INC (AAPL). Of the 22 guru methods we comply with, AAPL charges highest utilizing our Affected person Investor mannequin primarily based on the revealed technique of Warren Buffett. This technique seeks out corporations with long-term, predictable profitability and low debt that commerce at affordable valuations.

APPLE INC (AAPL) is a large-cap development inventory within the Communications Tools business. The ranking utilizing this technique is 100% primarily based on the agency’s underlying fundamentals and the inventory’s valuation. A rating of 80% or above sometimes signifies that the technique has some curiosity within the inventory and a rating above 90% sometimes signifies sturdy curiosity.

The next desk summarizes whether or not the inventory meets every of this technique’s assessments. Not all standards within the under desk obtain equal weighting or are impartial, however the desk offers a quick overview of the sturdy and weak factors of the safety within the context of the technique’s standards.

Detailed Evaluation of APPLE INC

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About Warren Buffett: Warren Buffett is taken into account by many to be the best investor of all time. Because the chairman of Berkshire Hathaway, Buffett has constantly outperformed the S&P 500 for many years, and within the course of has develop into one of many world’s richest males. (Forbes places his internet price at $37 billion.) Regardless of his fortune, Buffett is understood for residing a modest life-style, by billionaire requirements. His main residence stays the grey stucco Nebraska dwelling he bought for $31,500 almost 50 years in the past, in accordance with Forbes, and his folksy Midwestern method and penchant for easy pleasures — a cherry Coke, a very good burger, and a very good ebook are all close to the highest of the checklist — have been well-documented.

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About Validea: Validea is aninvestment researchservice that follows the revealed methods of funding legends. Validea presents each inventory evaluation and mannequin portfolios primarily based on gurus who’ve outperformed the market over the long-term, together with Warren Buffett, Benjamin Graham, Peter Lynch and Martin Zweig. For extra details about Validea, click on right here

The views and opinions expressed herein are the views and opinions of the writer and don’t essentially mirror these of Nasdaq, Inc.

Neither of the lads killed final month in a Southwest Alaska airplane crash had a pilot’s certification, in line with a preliminary report from federal investigators.

The Nationwide Transportation Security Board’s report, issued final week, takes a better have a look at the Could 17 crash on a lake close to Nondalton that killed pilot Dave Hedgers, 58, and his sole passenger Aaron Fryar, 45. Investigators stated they spoke with acquaintances of the lads, who instructed them Hedgers had just lately bought the wheel-equipped Taylorcraft BC-12D.

“In response to the Federal Aviation Administration, neither the pilot/airplane proprietor, nor his passenger, possessed a pilot certificates, and neither had an FAA medical certificates (pupil pilot certificates),” investigators stated within the report.

Clint Johnson, the NTSB’s Alaska chief, stated investigators and the FAA haven’t been capable of finding any indicators that Hedgers or Fryar had ever beforehand held pilot certificates or student-pilot certificates.

“At this level proper now, all indications are that neither one in all these occupants have been licensed pilots,” Johnson stated in an interview Monday.

Uncertified pilots are not often seen in Alaska incidents investigated by the NTSB, Johnson stated, occurring about yearly.

He stated investigators are nonetheless figuring out how a lot of an element the shortage of certification was within the crash.

“We don’t know what the coaching was, what the decision-making was,” Johnson stated. “The essential reply to that query is, we don’t know what sort of coaching the pilot had as a result of he by no means obtained the pilot’s certificates.”

In response to the NTSB report, the airplane left Port Alsworth round 11:30 a.m. on Could 17 and headed for Nondalton, about 24 miles away.

Search efforts for the airplane started at about 8 p.m. that night, and it was discovered about 90 minutes later two to a few miles southeast of the Nondalton airport. Alaska State Troopers stated the airplane was flipped within the water. Divers retrieved Hedgers’ and Fryar’s our bodies from the plane.

“The partially submerged wreckage was located in a shallow portion of Six Mile Lake, and roughly 200 yards from the shore,” investigators stated.

5 days after the crash, the wreckage was faraway from the lake and brought to Port Alsworth for an examination. The airplane had sustained in depth lower-fuselage harm in step with crashing on water, however investigators didn’t spot any “preaccident mechanical anomalies,” in line with the report.

“To this point, the accident airplane’s upkeep logbooks couldn’t be positioned,” the report stated.

In response to witnesses, climate alongside the route from Port Alsworth to Nondalton on Could 17 included low clouds, fog and decreased visibility. The NTSB continues to be gathering climate information on situations on the time of the crash.

Troopers stated each males’s our bodies had been despatched to the state medical expert’s workplace for post-mortem.

Beneath is Validea’s guru elementary report for MICROSOFT CORP (MSFT). Of the 22 guru methods we observe, MSFT charges highest utilizing our Affected person Investor mannequin primarily based on the printed technique of Warren Buffett. This technique seeks out companies with long-term, predictable profitability and low debt that commerce at affordable valuations.

MICROSOFT CORP (MSFT) is a large-cap progress inventory within the Software program & Programming business. The score utilizing this technique is 86% primarily based on the agency’s underlying fundamentals and the inventory’s valuation. A rating of 80% or above sometimes signifies that the technique has some curiosity within the inventory and a rating above 90% sometimes signifies robust curiosity.

The next desk summarizes whether or not the inventory meets every of this technique’s checks. Not all standards within the under desk obtain equal weighting or are impartial, however the desk offers a quick overview of the robust and weak factors of the safety within the context of the technique’s standards.

Detailed Evaluation of MICROSOFT CORP

MSFT Guru Evaluation

MSFT Elementary Evaluation

Extra Info on Warren Buffett

Warren Buffett Portfolio

Prime Warren Buffett Shares

About Warren Buffett: Warren Buffett is taken into account by many to be the best investor of all time. Because the chairman of Berkshire Hathaway, Buffett has constantly outperformed the S&P 500 for many years, and within the course of has develop into one of many world’s richest males. (Forbes places his internet price at $37 billion.) Regardless of his fortune, Buffett is thought for dwelling a modest way of life, by billionaire requirements. His major residence stays the grey stucco Nebraska house he bought for $31,500 almost 50 years in the past, in line with Forbes, and his folksy Midwestern method and penchant for easy pleasures — a cherry Coke, a superb burger, and a superb guide are all close to the highest of the listing — have been well-documented.

Extra Analysis Hyperlinks

Prime NASDAQ 100 Shares

Prime Expertise Shares

Magnificent Seven Shares

Excessive Momentum Shares

Prime AI Shares

Excessive Insider Possession Shares

About Validea: Validea is aninvestment researchservice that follows the printed methods of funding legends. Validea affords each inventory evaluation and mannequin portfolios primarily based on gurus who’ve outperformed the market over the long-term, together with Warren Buffett, Benjamin Graham, Peter Lynch and Martin Zweig. For extra details about Validea, click on right here

The views and opinions expressed herein are the views and opinions of the writer and don’t essentially replicate these of Nasdaq, Inc.

It may not make each contractor’s bedtime studying listing, however the minutes from a March 2024 assembly of the UK’s Employment and Payroll Group reveal {that a} new query has been added to the federal government’s IR35 standing testing software — CEST, writes Nikola Nowak, senior marketing consultant at Markel Tax.

A brand new (non-obligatory) probe faces these utilizing the federal government’s IR35 software

It’s an non-obligatory query and options at first of the web questionnaire. And earlier than we have a look at the query itself, on your reference, the Employment and Payroll Group is HMRC’s discussion board for discussing and addressing points surrounding the administration of employment and tax.

The discussion board is staffed by each tax advisers/ consultants, a bit like us, and tax officers.

So what’s the new CEST query? It’s, in impact, a probe concerning the commerce sector of the engagement in query. The query is:

What job position are you utilizing the CEST software for?

The query provides the CEST consumer (‘hirer’ or  ‘employee’ which you must choose on the display screen earlier than it) a a number of selection reply within the form of 10 totally different sectors. These sectors embody IT, Engineering, Communications, Building, Skilled Companies and; the sector many CEST customers who’re staff would possibly now choose they work in, “Desire to not say.”

Ought to contractors reply the brand new CEST query?

The query is non-obligatory, so there aren’t any repercussions for not answering it.

HMRC has confirmed (within the assembly) that responses to the query is not going to make a distinction to the standing dedication which CEST arrives at.

Might the info collected in reply to the brand new CEST query be used in opposition to the consumer?

By their very own admission, HMRC has acknowledged that they don’t seem to be in a position to hint outcomes again to a selected consumer.

In different phrases, the info they acquire is anonymised. As such, I can’t see how HMRC might use the info in opposition to the taxpayer utilizing it.

The PAC could have impressed CEST’s new non-obligatory query

My suspicion is that this new CEST query is a direct results of the Public Accounts Committee report which beneficial, amongst different issues, that HMRC assesses the affect of the IR35 reforms in numerous sectors.

The advice got here after the PAC discovered that HMRC’s strategy to IR35 was vulnerable to “deterring respectable financial exercise” — a well-founded concern.

The PAC advised that higher understanding by HMRC is required about the usage of contractors in numerous sectors.

My perception is that the CEST software might be a comparatively straightforward method to seize this type of sector-specific info, by giving HMRC the power to observe the frequency of CEST utilization in numerous sectors. They could even have a look at the charges of ‘move’ and ‘fail’ determinations within the 10 listed industries.

How would possibly HMRC use CEST knowledge collected from its new sector-specific probe?

Cynically talking, it’s not exterior the realm of risk for HMRC to make use of this info for focused campaigns, i.e. trying into sectors related to increased charges of ‘inside IR35’ determinations to see if these determinations are being utilized in actuality. However we can’t be sure whether or not the mixture knowledge they use will present such distinction.

At current although, HMRC isn’t even in a position to see which customers are repeatedly utilizing CEST till they get the result they want. The newly added query is only for “higher consumer perception for HMRC”, the conferences’ minutes state.

CEST questions are below assessment

 The web report of the March assembly provides that HMRC is reviewing the wording of a few of CEST’s questions “to enhance readability”. And that is a part of a wider enchancment to CEST. The truth is, along with including hyperlinks to related steering, HMRC have confirmed {that a} new CEST platform is now operational, offering them with “higher analytical knowledge about how the software is used”.

What’s subsequent for CEST? Hopefully it’s a Mutuality query

Whereas all these enchancment are welcome, the change we’re all actually ready for is the inclusion in CEST of the Mutuality of Obligations take a look at.

At present, there aren’t any questions within the software regarding this key issue, as a result of HMRC takes the view that the place a contract exists between two events, the issue of MOO will probably be current. This isn’t what case universally legislation tells us and this is likely one of the major the reason why we warning relying solely on CEST output. That’s a stance we take which clearly isn’t going to be affected by the addition of a brand new CEST query, particularly an non-obligatory query and particularly a query unrelated to Mutuality.

Navigating the complexities of IR35 and off-payroll working compliance could be a daunting activity for contractors.

And with HMRC’s ever-watchful eye on those that may be skirting the foundations, understanding what may set off an IR35 investigation is essential, writes Nigel Nordone, head of tax at Qdos Contractor.

How does HMRC choose IR35 investigation targets?

HMRC’s actual strategies for choosing who to analyze stay considerably secretive, and truly some enquiries are undertaken fully at random. That mentioned, we do know that sure patterns and behaviours are prone to entice better scrutiny.

In truth these are the highest 4 IR35 purple flags that might set off an HMRC investigation:

1. Excessive dividends, low wage

When a contractor takes a low wage, they pay much less in worker and employer Nationwide Insurance coverage contributions and decrease revenue tax. The rest of the corporate’s earnings are taken as dividends, that are taxed at a decrease charge than wage and should not topic to Nationwide Insurance coverage. Whereas that is completely respectable, HMRC may interpret this as a contractor manipulating their revenue to keep away from paying the upper taxes related to an ‘inside IR35’ working association.

2. Excessive share of revenue from one shopper

If HMRC decides to analyze a contractor’s tax compliance, they’ll be searching for purple flags that point out working relationships extra akin to employment (inside IR35) than self-employment (exterior IR35).

One among these elements is ‘Mutuality of Obligation’ – that’s, the expectation that the shopper will present work and the contractor will settle for it. When a contractor derives a excessive share of their revenue from a single enterprise, it will probably counsel a degree of dependency and continuity that resembles an employee-employer relationship.

There’s nothing flawed with contractors performing a whole lot of work for a single shopper.

Nevertheless it does imply each the engager and the contractor have to tread extra rigorously in the case of IR35 compliance. For instance, utilizing a dependable standing evaluation instrument, making certain the working contract is evident, and for contractors, preserving detailed proof of different actions that exhibit your PSC’s legitimacy.

3. Giving off ‘half and parcel’ vibes

To find out a contractor’s IR35 standing, HMRC will make use of a number of exams, considered one of which is called ‘half and parcel’. This implies HMRC will look to see if a contractor has develop into so built-in into the shopper’s organisation, that one may argue the contractor performs an integral half within the enterprise.

These elements will be apparent, like having your individual desk within the workplace; being requested to handle staff, or having unrestricted entry to the premises.

Nonetheless, ‘half and parcel’ indicators may also be extra delicate, equivalent to having an organization electronic mail tackle and signature, being offered paid coaching alternatives, and even consuming in a subsidised canteen!

Whereas these latter few factors definitely aren’t sufficient to place you ‘inside IR35’ on their very own, HMRC may use them as proof in increase an entire image of your working practices. Because of this, it’s necessary to all the time keep clear distinctions and limits.

4. Not managing your different tax affairs effectively

There may also be what’s referred to as ‘oblique’ triggers for an IR35 investigation by HMRC.

Which means you’ve carried out one thing incorrectly that’s caught the attention of the Income, they usually determine to dive additional and examine your total tax compliance.

For instance, if HMRC notices discrepancies or irregularities in your VAT returns, it’d immediate them to scrutinise your IR35 standing and dealing practices, too. Even when your working preparations are completely compliant with the IR35/OPW guidelines, nobody needs the stress and problem of an investigation, so it clearly pays to make sure that all facets of your tax affairs are managed effectively, precisely and ideally, with the assistance, abilities and HMRC-nous of an adviser.

Cyndi Lauper is retiring from the highway. The “Ladies Simply Wanna Have Enjoyable” singer-songwriter introduced a farewell tour Monday morning, setting one final nationwide jaunt that may take her to arenas in 23 cities in North America this fall earlier than she calls it a day as a touring artist.

Lauper didn’t launch any assertion explaining her causes for deciding to do a farewell tour now, though she is predicted to speak about it later this week as she promotes a brand new documentary about her profession, “Let the Canary Sing,” that premieres on Paramount+ Tuesday.

The Ladies Simply Wanna Have Enjoyable Farewell Tour, which is being described as her first main highway journey in a decade, will start Oct. 18 in Montreal and finish Dec. 5 at Chicago’s United Heart.

Area dates she’ll be enjoying alongside the best way embody exhibits at New York’s Madison Sq. Backyard on Oct. 30, Nashville’s Bridgestone Area Nov. 1, L.A.’s Intuit Dome Nov. 23, the Acrisure Area in Palm Desert Nov. 24, and San Francisco’s Chase Heart Nov. 26. She can even be doing a non-arena present at Detroit’s Fox Theatre Oct. 24. (Scroll down for a whole listing of tour dates.)

Tickets go on sale with an artist presale Tuesday, adopted by different presales earlier than the final on-sale begins Friday at 10 a.m. native time at LiveNation.com.

Opening acts will probably be introduced at a later date.

“Let the Canary Sing,” directed by Alison Ellwood, which had its premiere at Tribeca final yr, will start displaying on Paramount+ within the U.S. and Canada on Tuesday. That very same day, Lauper will take part in a handprint ceremony on the TCL Chinese language Theatre in Hollywood earlier than attending a personal native premiere of the movie on the theater advanced, to be adopted by a Q&A. On Wednesday, she’ll be discussing the documentary and the farewell tour on “Jimmy Kimmel Dwell!”

Colin Gibb, a founding member of the novelty pop group Black Lace, has died aged 70.

The band had been finest identified for his or her hits Agadoo, Superman and Do The Conga, which had been staple songs at summer time discos throughout the UK all through the mid-Nineteen Eighties.

Additionally they carried out within the 1979 Eurovision Music Contest, ending in seventh place.

Gibb’s spouse Sue Kelly introduced his dying on Fb, writing: “It’s with heartbreaking information that I’m letting you all know my dearest husband Colin Gibb died this afternoon.

“I like you Colin, spent 22 years residing your Agadoo dream, we had been because of retire to Spain on Thursday, you had been so pleased, so trying ahead to our new life, now you are gone.

“As we used to say, all the time love you ceaselessly.”

Gibb had introduced his retirement from the group final month and had deliberate to maneuver to Spain along with his spouse.

A tribute on the official Black Lace Fb fan web page mentioned: “It’s with nice disappointment that we announce the sudden passing of our nice pal Colin Gibb.

“Colin was one of many founder members of Black Lace, along with Alan Barton, and might be actually missed by everybody who knew him.

“We would prefer to ship his household and mates all our love and help at this extraordinarily troublesome time.”

Former Black Lace singer Dene Michael wrote on X: “So unhappy to announce the passing of my singing companion in Black Lace Colin Gibb relaxation in peace my pal God bless you x”

Gibb joined Black Lace in 1976 and went on to tour the world with them.

Their greatest hit got here in 1984 with Agadoo – a music about pushing pineapples, shaking bushes, grinding espresso and dancing the evening away – carried out by Gibb and bandmate Alan Barton, who died in 1995.

The music bought greater than 1,000,000 copies worldwide and reached quantity two within the UK charts.

When being introduced with an award for his or her success, presenter Richard Whiteley reportedly forgot Gibb’s identify – calling him Mr Agadoo in honour of the hit observe.

13 years later, the band raised greater than £25,000 for Marie Curie Most cancers Care on a day dubbed “Agadoo Day,” which noticed them play 20 reveals in 24 hours across the UK.

The catchy hit was famously parodied within the 1986 primary chart single The Hen Music, written for the political puppet present Spitting Picture.

Gibb’s last efficiency was at a seaside resort in Tenerife in Might.

Colin Gibb, the longest-standing member of pop band Black Lace, has died on the age of 70.

The group have been greatest identified for his or her 1984 novelty hit Agadoo, which reached quantity two within the UK.

Black Lace additionally represented the UK on the Eurovision Music Contest in 1979, ending in seventh place with the music Mary Ann.

Gibb’s bandmate Dene Michael confirmed his demise to the BBC, describing it as “terrible information”.

Michael additionally posted a tribute on Twitter with an image of himself and Gibb, writing: “Relaxation in peace my buddy, God bless you x.”

In a Fb submit, Gibb’s spouse Sue Kelly mentioned it was “heartbreaking” to inform followers her “dearest husband” had died.

“I really like you Colin, [we] spent 22 years dwelling your Agadoo dream, we have been on account of retire to Spain on Thursday, you have been so completely satisfied, so trying ahead to our new life, now you’re gone.

“As we used to say, at all times love you endlessly.”

Black Lace have been additionally identified for songs akin to Do the Conga, Superman, Hokey Cokey, Wig-Wam Bam and I Am the Music Man.

However Agadoo was their largest success, promoting greater than one million copies worldwide and turning into a staple of faculty discos and wedding ceremony events.

The band underwent a number of line-up adjustments over time, and Gibb himself sometimes took breaks from performing with the group.

However cumulatively, Gibb spent extra time within the band than another member, his time with the group spanning a number of a long time.

An announcement from the group’s administration Now Music to the PA information company mentioned: “Sadly Colin handed away unexpectedly yesterday afternoon.

“He’d not too long ago introduced his departure from the leisure trade and was trying ahead to having fun with his retirement together with his with spouse Susan.

“We’re all deeply shocked and saddened by the information. Colin was the founder member of Black Lace, along with Alan Barton they usually had enormous hits by the 80s.

“Colin was an incredible buddy and shall be sadly missed.”

Final month, Gibb wrote on Fb of his plans to retire, telling followers: “All good issues should come to an finish.”

He mentioned his remaining present could be that very same week, at a seashore lodge in Tenerife.

“Because of all of you which have supported Black Lace over time, and the hundreds of pals I’ve met throughout that point, since we set out in 1975,” he mentioned.

The official Black Lace account mentioned Gibb could be “actually missed by everybody who knew him”.