Monthly Archives: February 2014

Buying A Pub Through Seller Financing


For many people, buying their own business is a pipe dream. Whether it’s the thought of a large capital outlay or a lack of know-how, it can be a stressful proposition. However there is an alternative, in which the buyer and seller can work together to help with financing the business – this is known as “seller financing”.

In the current climate where banks are often reluctant to take on risk, seller financing is a great option. In a nutshell, rather than a bank supplying a loan to the purchasing party, the loan is actually provided by the seller of the business.


This carries many of the same terms and conditions as a standard business loan, and requires a legal agreement signed by all relevant parties. Should the purchaser default on payment or be unable to complete the financial commitment required, the business will be repossessed or foreclosed.

Whilst this sort of arrangement is fairly common in the United States it’s less well established in the UK. However, there are many advantages to this kind of arrangement, for both parties – the buyer may often require a fairly small down payment, and it can be a good way for existing staff to purchase a business they already have some form of stake in, either as a minor partner or as an employee.


A good example of this could be bar staff investing and eventually owning the pub or restaurant they already work in: they already have a stake in the business (their job), and the long term payment option gives them a chance to work towards owning the business in their own right. The seller meanwhile is demonstrating good faith in the business by fronting the money (this also help reassure the purchaser that their investment is a good proposition).

A further advantage is that both parties can draw up their own terms and conditions and level of payments – this is much more flexible than a standard loan in which fixed monthly payments are made, and allows both sides to get an agreement they feel happy with from the outset.

There are of course a few downsides: the seller generally will not be able to undertake the usual level of background checks and credit assurances that would be a common part of a loan or mortgage, and thus there is a risk of not getting back all the money loaned to the prospective buyer.


In the case of a pub, the current owner may also be concerned about the long term view of his or her business – especially if it is well regarded or has a steady customer base. Selling to existing staff is a good bet in this case, as the future owners will already have strong ties to the clientele and have a feel for the best practices already employed.

Seller financing thus has plenty of positive points for all parties, and with a little care and planning on both sides, it can be an extremely good and low-stress way to purchase a business.


This article was contributed by, the market-leading directory of business opportunities from online media group Dynamis.


Personal Licences – Changes to the Rehabilitation of Offenders Act 1974

Personal Licences – Changes to the Rehabilitation of Offenders Act 1974

Posted: 18 Feb 2014 04:00 PM PST

You will no doubt be aware that all personal licence applicants must disclose any unspent relevant convictions on their application paperwork and the Police may object to such application if they feel the granting of the licence would undermine the crime prevention licensing objective.

Significant changes to the Rehabilitation of Offenders Act 1974 will come into effect on 10 March 2014. The changes will effectively entail a shortening of rehabilitation periods for both custodial and non custodial convictions as summarised below thus shortening the point when convictions will become spent.

Custodial sentences (adult offenders)



Sentence Length New rehabilitation period is period of sentence plus the ‘buffer’ period below which applies from end of sentence)
6 months or less 2 years
More than 6 months up to 2 1/2 years 4 years
More than 2 1/2 years up to 4 years 7 years
More than 4 years Never spent


Non-custodial sentences (adult offenders)



Sentence Length ‘Buffer’ period (applies from end of sentence)
Community Order ( & Youth Rehabilitation Order) 1 year
Fine 1 year (from date of conviction)
Compensation Order Date on which payment is made in full
Absolute discharge None
Conditional discharge, referral order, reparation order, action plan order, supervision order, bind over order, hospital order Period of order

It should be noted that if the offender was under 18 at the time of conviction then the above referenced periods are halved except for custodial sentences of 6 months or less where the ‘buffer period’ will be 18 months.

Interestingly, the changes will be retrospective so those convicted before 10 March 2014 will also have the benefit of the changes.

If you have relevant convictions, wish to apply for a personal licence (or have previously been rejected) and are unsure how the new changes might affect you, please contact one of our Solicitors.

Another Phone, Credit Card Scam a variation on an old Trick.

This is a variant of an old trick.

It relies on the fact that the fixed-wire phone system only disconnects a call when the calling party hangs up, not the called party. So the scammer simply stays  on the line while you hang up – they have a little gadget that makes a “dial tone” noise so when you pick up again you hear that, “dial” and lo! there they (still) are.

Two ways of avoiding this – one is to use another phone (such as a mobile), as stated. The other is to wait for 10 minutes – the system is supposed to disconnect such “dead” calls after six minutes.

Just had a call from a guy claiming to be from PC world, who asked for me by name and postcode, he than said that there were 2 guys in store who had used my bank card to buy a laptop and he then said he was going to phone the police and I should phone my bank…

So I put the phone down and pick up the house phone again to phone my bank and I hear that the dial tone was different, I then phone PC world from my mobile who tell me that they have not and would not call a customer for such reasons.

I then phone the police and they confirm that it was a scam and if I had in fact phoned my bank the guy on the other end of the phone would of got my bank details and rinsed my bank account….

So everyone please be aware of any phone call you get like this and tell your friends.

Even share this.

Consultation on Local Licence fees, Local Alcohol Action Areas, essential reading for Licensees

Home Office launch consultation on locally set licence fees

Posted: 12 Feb 2014 04:00 PM PST

The Home Office has today launched a public consultation on the move from centrally-set to locally-set fees under the Licensing Act 2003.

The Police Reform and Social Responsibility Act 2011 introduced a power for the Home Secretary to prescribe in regulations that fee levels should be set by individual Licensing Authorities on a cost recovery basis. This consultation seeks views on key aspects of the regulations that will govern locally-set fees. These include:

  • the maximum amount that can be charged;
  • whether and under what circumstances Licensing Authorities should be empowered to charge different amounts to different types of premises; and
  • the mechanisms that will provide reassurance to fee-payers that fees are being set transparently, at cost, and efficiency encouraged.

You should be aware that there is proposed a substantial uplift in the fees that may be set and by way of example the proposed national cap for certain types of application follows:



Proposed Cap Levels
Fee Category Proposed Cap Current fee or maximum fee (for information only)
Processes that can result in hearings or include review hearings
19 (a) Application for the grant of a premises licence £2,400 £1,905
19 (b) Application for a provisional statement £2400 £315
19 (c) Application to vary a premises licence £2,400 £1,905
19 (d) Application to vary premises licence to specify designated premises supervisor £105 £23
19 (e) Application to vary a premises licence to remove requirement for designated premises supervisor £105 £23
19 (f) Application for the transfer of a premises licence £65 £23
19 (g) Interim authority notice £114 £23
19 (h) Annual fee payable by premises licence holder £740 £1,050
















There will be a number of regional events to encourage debate on the issues in the consultation.

They are planning to hold events in York, Manchester, Bristol and London and will confirm the details shortly. To register your interest in attending an event, you should email

The full consultation is available at: . The closing date for responses is the 10 April 2014


‘Local Alcohol Action Areas’ announced

Posted: 12 Feb 2014 04:00 PM PST

Last October, the Home Office wrote to Local Authority Chief Executives inviting expressions of interest to take part in a Local Alcohol Action Area (LAAA) project, which aimed to offer up to 20 areas with ‘high alcohol-related harms’ help with local initiatives over a 15 month period.

As part of the project, the Home Office and Public Health England would provide advice and support to areas in formulating their action plans and reviewing progress.  The advice and support will be non-prescriptive and it will be up to Local Authorities to decide their own priorities for local action or how large an area to focus on. Additional funding is not offered as part of the support.

Projects had to be in line with three key aims:

  • tackling alcohol-related crime and disorder;
  • reducing alcohol-related health harms; and
  • promoting growth by establishing diverse and vibrant night-time economies.


The Home Office has today announced the twenty LAAAs which have been selected, with the aims for each. See link –

The Authorities selected are: Blackpool, Croydon, Doncaster, Gloucester City, Gravesham, Greater Manchester, Halton, Hastings, Liverpool, Middlesbrough, Newham, Northamptonshire, Nottinghamshire County, Pembrokeshire, Scarborough, Slough Borough, Southend on Sea, Stoke on Trent, Swansea and Weston super Mare.

Latest Licensing Information, Minimum Pricing, NekNominate and Scotland review on Licensing Fees,

Lancet Report – Minimum Unit Pricing – “will save UK lives”

Posted: 10 Feb 2014 04:00 PM PST

As the Appeal into minimum pricing enters its second week in Scotland a report published in the Lancet has stated that setting a minimum alcohol price of 45 pence a unit in Britain would cut deaths and hospital time among heavy drinkers – i.e. the 5% of people who drink at rates classified as “harmful”.

The interpretation of the report stated that “Irrespective of income, moderate drinkers were little affected by a minimum unit price of £0.45 in our model, with the greatest effects noted for harmful drinkers. Because harmful drinkers on low incomes purchase more alcohol at less than the minimum unit price threshold compared with other groups, they would be affected most by this policy. Large reductions in consumption in this group would however coincide with substantial health gains in terms of morbidity and mortality related to reduced alcohol consumption.”

John Holmes of Sheffield University, who led the study stated “Policy-makers need to balance larger reductions in consumption by harmful drinkers on a low income against the large health gains that could be experienced in this group from reductions in alcohol-related illness and death,”

The research found that 74% of the total reduction in alcohol consumption would be among harmful drinkers – with a predicted drop in alcohol-related deaths of 860 a year and hospital admissions of 29,900 a year.

In terms of drinking levels, the report predicted that moderate drinkers in the lowest income group would cut their drinking by around 3.8 units a year – or around 2 pints of beer – meaning they would spend only around 4 pence per year more on alcohol.

It should be noted that the report also claimed there would be virtually no adverse impact on the amounts spent by moderate drinkers who each year would have 1.6 fewer units – about a pint of beer – and spend around 78 pence more on alcohol.

The full report can be viewed here: ‘Effects of minimum unit pricing for alcohol on different income and socioeconomic groups: a modelling study

Irresponsible Drinking Promotions – ‘NekNominate’

Posted: 10 Feb 2014 04:00 PM PST

This weekend saw the death of a 20 year old, who died after downing a lethal concoction of whisky, vodka, wine and lager.  This was coupled with a second British death linked to the craze which has been termed ‘NekNominate’ when a 29 year old man died hours after consuming a pint of vodka.

NekNomination is a drinking game in which people post videos of themselves on social media sites including Facebook drinking dangerous and bizarre concoctions of alcohol and then dare their friends to outdo them.

The trend has quickly gone global with thousands of British youngsters now carrying out both dangerous and stupid drinking stunts.

Although the craze appears to be taking place away from licensed premises we would highlight the mandatory condition on all premises licences where the supply of alcohol takes place which prohibits games or other activities which require or encourage, or are designed to require or encourage, individuals to–


  1. drink a quantity of alcohol within a time limit (other than to drink alcohol sold or supplied on the premises before the cessation of the period in which the responsible person is authorised to sell or supply alcohol), or
  2. drink as much alcohol as possible (whether within a time limit or otherwise);


Staff working in licensed premises should therefore be warned to be vigilant in respect of this craze and to take the appropriate action to prevent it  if required.

Scotland: Review of Alcohol Licensing Fees – Steering Group: Recommendation to Scottish Ministers

Posted: 11 Feb 2014 04:00 PM PST

The Scottish Government recently issued the report looking at alcohol licensing fees, un-snappily entitled the ‘Review of Alcohol Licensing Fees – Steering Group: Recommendation to Scottish Ministers’.

The report itself be found by following this link

Disappointingly for many, no new fees regime has been proposed at this stage and so some (rather wide) local differences between fee levels will continue at least for the foreseeable future.

In total, four recommendations have been made, summarised as follows:

  1. To place a duty on Licensing Boards to account for their costs and fee income in a transparent manner in order to demonstrate that their fees regimes operate on a cost recovery basis.
  2. Once recommendation 1 is in place to thereafter revisit the fees regime issue as better data will available.
  3. Occasional licence fees should be increased beyond £10, with some discretion afforded to Licensing Boards over the amount. A range of £20 – £80 was suggested.
  4. To revisit the special status awarded to Members’ Clubs.

Blackpool ‘reject’ the adoption of an EMRO!

Posted: 09 Feb 2014 04:00 PM PST

Blackpool Licensing Committee has just released their determination on the application for an EMRO, which hearing took place over 4 days last week.

The Licensing Committee has unanimously resolved to recommend to the full council that the EMRO should not be adopted.  Technically the final decision remains to be endorsed by the full council, but it is very difficult to see how the council could overturn this unanimous recommendation following a full hearing and detailed consideration by the licensing committee of all the evidence filed.

A copy of their decision, its reasons and their recommendations for future ‘partnership working’ can be found here: ‘Minute and Decision of the Licensing Committee meeting 3rd – 7th February 2014’.

We were instructed by Funny Girls Limited, who operate some 6 premises in the Blackpool night time economy, 5 of which could have been affected by the proposed EMRO had it been recommended for approval.

Morgan & Clarke, February News letter, an essential read on Property (Pubs)


Pigeon House, The Broadway,

Oakridge Lynch, Stroud, Glos. GL6 7NU

Email:   Phone:  01285 719292

(Also at:  London, Cardiff, Braunton, Lewes)



Optimism is a precious commodity and if you were paying heed to several of the Chartered Surveyors acting as experts for Pubcos in recent arbitration submissions, you would truly believe that the green shoots of recovery are now spreading into a flowery meadow of positive spending in all aspects of the On-licensed trade.   We also hate being negative and would be happy to see the trade that we know and love, thriving right across the board.   However, it would seem that direct statistical data is pointing in another direction as are proposed levels of Fair Maintainable Trade (FMT) which, magically, all seem to be increasing right across the board!


1.  Beer Sales Increase over Consecutive Quarters for the First Time in Ten Years

This is the headline in an article in the Publican’s Morning Advertiser published on the 27th January 2014.  Very positive, very forward-thinking, until you look at the detail.   The statistics were published by the BBPA and record that total sales for beer volumes rose 0.8% in Q4 for 2013.   However, the big boost that pulled those figures into a positive rather than a negative, was a sales increase of 3.9% in the Off-trade.  Yes, dear subscriber, the Off-trade is effectively the supermarkets.  


It transpires that although there were 15.3m extra pints bought beer sales in the On-trade declined by 2.2%.   Regrettably, this supports our overview that pubs other than in Central London are all seeing a gentle but fixed decline in beer sales on a year-to-year comparison.   The decline is not confined to wet-led only boozers, but covers the full spectrum – even in heavily food-dominated outlets.


Whilst it is accepted that the overall economy is in a state of growth rather than recession, the actual level of disposable income as addressed in previous monthly Newsletters, still continues to decline.   Curious isn’t it, that all of the rent reviews that we handle have Pubco Fair Maintainable Trades in almost always well in excess of current levels, right across the board.   We have yet to see a single Pub Rent Assessment Form that acknowledges that Fair Maintainable Trade is falling rather than rising.   Curious or deliberate?


2.  A Question of Colour

The Enterprise Inns’ initiative to spruce up the exteriors of a number of pubs in their estate, is both welcomed and applauded.   We love the wonderful corporate speak of ‘sparkle’ and ‘kerb appeal’ (hello kerb, am I appealing? – enough! I hear you say).   Driving past a number of recent such schemes, it would seem that the preferred colour for external signage is drab olive green with either white or gold lettering.   The only problem is that in certain lights, the gold lettering completely disappears and becomes almost invisible.   We also wonder why of all the vibrant colours in the spectrum, the choice should have been what is in effect khaki, as a medium to entice you through the door.   After all, if you were trying to hide something and make it disappear in to the background – such as a tank or a howitzer – erm…. you paint it khaki.


Ours is not to reason why.


3.  Squatters

Squatting in a residential building in England and Wales, became a criminal offence on 1st September 2012 under Section 144 of the Legal Aid Sentencing and Punishment Act 2012.   Squatters are generally a fairly well organised bunch and have fully understood that the weight of the law can now be used against them.


Our precious caution of the law of unintended consequences comes into play, as it would have been so easy to have included commercial buildings in the Legal Aid Sentencing and Punishment Act 2012.   However, commercial buildings are exempt from that legislation and, guess what, squatting in commercial properties has now swung into full play.   This, of course, includes closed public houses.


Legal redress is available, starting with an Interim Possession Order which must be made to the County Court, together with supporting Witness Statements and confirmation from the Freeholder.   Technically, an Interim Possession Order should be served within 24 hours of being issued, requiring the squatters to leave the property within a further 24 hours.   There is a criminal offence incurred if they do not leave within that time span.   The offence is punishable by six months’ imprisonment, although if such a case did ever come to the County Court for enforcement, it is more than likely not to attract a custodial sentence.


In previous years, Freeholders always sought to have the identity of at least one of the squatters in occupation.   However, the Interim Possession Order can now be issued against ‘persons unknown’ and is usually enforced by the Court Bailiffs.


The best action against squatters is, of course, the usage of steel shuttering.   However, this is horrendously costly, with the companies supplying this line of defence, usually renting the steel panels on a weekly basis.   There is also the further expense of a continuing commercial rates liability, despite the building standing empty.


It is hoped that the Ministry of Justice will finally align commercial property with residential property and that the law will be modified in that respect.


4.  Deeds of Variation on Rent Review

Since the detail on the same subject in our January Newsletter, it seems that matters have moved on substantially in that clarity has now been obtained from the British Institute of Innkeeping that the BII logo used on the Enterprise Inns’ Deed of Variation document, does not signify that the BII have sanctioned and approved its content.   It would seem that there are robust discussions in play between the BII and Enterprise Inns in this respect.



5.  PIRRS – It is a Question of Attitude

As you will be aware from previous Newsletters, the PIRRS system has been gently coaxed into being more user-friendly with the opportunity of requesting the PIRRS-elected Expert to issue a limited reasoned award and also not to have the same Draconian confidentiality requirements.  The limited reasoned award has, however, raised the as yet unresolved, situation of an additional extra cost.  Whilst we hope that that extra cost will be minimal – as all that we are seeking is the rent calculations (which have to be done in any event to calculate the rent) – there is still uncertainty over the added cost.


We approached the major Pubcos seeking their thoughts and advice over how that extra cost would be handled.  The following is a verbatim quote from Enterprise Inns:-


       “My understanding is that the party requesting the Reasoned Award pays all the extra charge for it but the reasoning must be made available to both parties.  That is simply    natural justice to be able to respond to any challenges that may be made against the       reasoning.”


The following answer was received from Punch, again a verbatim quote:-


“In terms of cost, yes, Punch would be prepared to accept the 50:50 split.  I suspect, though

we would need to seek confirmation that the company may even accept a weighting so that the tenants’ costs are reduced.”


Star Pubs & Bars have not commented directly on the apportionment of any additional cost concerning a limited reasoned award on the understanding that the core principles of accessibility, speed and low cost linked with transparency, should be achieved at all times.


6.  RICS Pub Benchmarking Survey

This is a not much publicised facility that has become a useful tool for a general overview of the rent scene that resulted from the Parliamentary Hearings and the RICS intention of being open and transparent. 


The Pub Benchmarking Survey has now been established for four consecutive quarters.  The contributors are Enterprise Inns, Punch Taverns, Marston’s and Star Pubs & Bars (formerly Scottish & Newcastle).  Transactions are reported on a willing lessor/willing lessee basis where the lessee is able to walk away if they do not like the new lease terms.  The survey includes letting transactions and some lease renewals but not rent reviews.  The data concerned is taken directly from the Business Plans and accounts for willing lessees making open declarations.  The survey is, of course, an average.


The results of the survey, which is the ratio of rent as a percentage of turnover, is as follows:-


Q4 2012  9%

Q1 2013  8.5%

Q2 2013  8.2%

Q3 2013 is 8.3% (the latest result)


Being diligent rent review specialists, Morgan & Clarke Chartered Surveyors then cross-referenced this influential Pub Benchmarking Survey with other rent aspirations from the major Pubcos, some of which were significantly in excess of 10% and questioned how was it that the rent aspirations were so far out of kilter with the RICS Pub Benchmarking Survey.


You have guessed it already!  There is always an explanation as to why in reality this influential Benchmarking Survey of little genuine use. 


The following verbatim quote has arisen out of our negotiations with Star Pubs & Bars for a supply-tied lease in the suburbs of Leeds:-


“With regard to the RICS Pub Benchmarking Surveys, we do indeed provide information for the results supplied often related to tenancy agreements rather than leases with no assignability and with the projected turnover for the next two years sits at an average of £300,000.  In addition the geographies (?) look at post codes to give a “flavour” for rents set and so the survey is useful for assessing the tone of the market but the Valuer must make adjustments based on facts and comparable evidence.”


In other words, rent proposals are based on the facts of the case which can mean that the RICS data can be ignored.


The following was the considered thinking from Enterprise Inns:-


“Percentage of turnover as a basis for rent assessments is way too crude and I am surprised that you are getting drawn into such a discussion.  The RICS Benchmarking is based on new lettings and lease renewals.  Many of the new lettings are on fully tied leases with correspondingly lower rents.  The data supplied to the RICS splits the lettings between fully tied/part tied/FOT but that has not been disaggregated by RICS to show the relevant rent bids for these three categories.  In any event the ‘part-tied’ category would also preferably need further disaggregation.”




So, there we have it, the RICS Pub Benchmarking Survey which was clearly meant as a tool for transparency and understanding – not only by members of the RICS, but also pub tenants and leaseholders themselves – is far from simple.  Basically, if the proposed rent is way above the RICS Pub Benchmarking then you have the full and clear explanation as above.  However, the fact that the RICS Benchmarking Survey is an average also means that there are rents set that are lower than the prescribed percentage ratio.


We still think that it is a valuable general survey which, of course, is an inconsistent own goal to the providers of data to the RICS if, as is now commonplace, rent proposals are way higher than the data confirms.


7.  And Finally

“One more drink and I’ll be under the host” – Dorothy Parker

 “You’re not drunk if you can lie on a the floor without holding on” – Dean Martin



Best wishes from the Team at M & C


Phone: 01285 719292

A touch of light humour and facts for all Publicans in this dreadful Weather

In the 1400’s a law was set forth in England that a man was allowed
to beat his wife with a stick no thicker than his thumb…..

Hence we have ‘the rule of thumb’


Many years ago in Scotland , a new game was invented.
It was ruled ‘Gentlemen Only…Ladies Forbidden’.. ..
and thus, the word GOLF entered into the English language.


The first couple to be shown in bed together on prime time TV was
Fred and Wilma Flintstone.


Coca-Cola was originally green.


It is impossible to lick your elbow.


The cost of raising a medium-size dog to the age of eleven:
£ 10,120.00


The first novel ever  written on a typewriter,
Tom Sawyer.


Each king in a deck of playing cards represents a great king from history:

Spades – King David

Hearts – Charlemagne

Clubs -Alexander, the Great

Diamonds – Julius Caesar


111,111,111 x 111,111,111 = 12,345,678,987, 654,321


If a statue in the park of a person on a horse has both front legs
in the air, the person died in battle.
If the horse has one front leg in the air, the person died because
of wounds received in battle.
If the horse has all four legs on the ground, the person died
of natural causes


Q.. If you were to spell out numbers, how far would you have to go
until you would find the letter ‘A’?

A. One thousand


Q. What do bulletproof vests, fire escapes, windshield wipers and
laser printers have in common?

A. All were invented by women.


Q. What is the only food that doesn’t spoil?

A. Honey


In Shakespeare’s time, mattresses were secured on bed frames by ropes.
When you pulled on the ropes, the mattress tightened, making the bed firmer to sleep on.
Hence the phrase… ‘Goodnight, sleep tight’


It was the accepted practice in Babylon 4,000 years ago that for a
month after the wedding, the bride’s father would supply his
son-in-law with all the mead he could drink. Mead is a honey beer and
because their calendar was lunar based, this period was called the
honey month, which we know today as the honeymoon.


In English pubs, ale is ordered by pints and quarts….
So in old England , when customers got unruly, the bartender would
yell at them ‘Mind your pints and quarts, and settle down. It’s where
we get the phrase: ‘mind your Ps and Qs’


Many years ago in England , pub frequenters had a whistle baked into
the rim, or handle, of their ceramic cups. When they needed a refill,
they used the whistle to get some service. ‘Wet your whistle’
is the phrase inspired by this practice.


At least 75% of people who read this will try to lick their elbow!


Don’t delete this just because it looks weird. Believe it or not,
you can read it.

I cdnuolt blveiee taht I cluod aulaclty uesdnatnrd waht I was
rdanieg. The phaonmneal pweor of the hmuan mnid Aoccdrnig to
rscheearch at Cmabrigde Uinervtisy, it deosn’t mttaer in waht oredr
the ltteers in a wrod are, the olny iprmoatnt tihng is taht the
first and last ltteer be in the rghit pclae. The rset can be a
taotl mses and you can still raed it wouthit a porbelm. This
is bcuseae the huamn mnid deos not raed ervey lteter by

istlef, but the wrod as a wlohe. Amzanig huh?



1. You accidentally enter your PIN on the microwave.

2. You haven’t played solitaire with real cards in years.

3 You have a list of 15 phone numbers to reach your family of three.

4. You e-mail the person who works at the desk next to you.

5. Your reason for not staying in touch with friends and family is
that they don’t have e-mail addresses.

6. You pull up in your own driveway and use your mobile phone to see
if anyone is home to help you carry in the groceries…

7. Every commercial on television has a web site at the bottom of the screen.

8. Leaving the house without your mobile phone, which you didn’t even have the first 20 or 30 (or 60) years of your life, is now a cause for panic and you turn around to go and get it.

10. You get up in the morning and go on line before getting your coffee.

11. You start tilting your head sideways to smile. : )

12 You’re reading this and nodding and laughing.

13. Even worse, you know exactly to whom you are going to forward
this message.

14. You are too busy to notice there was no 9 on this list.

15. You actually scrolled back up to check that there wasn’t a 9 on this list.

Another Interesting & Humorous Report from the Smoking Lobby, Worldwide (Barrel-Dregs, 273)


 Smoking bans KILL businesses-FACT!
     One should never be surprised at the depths people are prepared to plummet to maintain their so called ‘public face of healthy desires’ – having witnessed 61/2 years of lies, fabrications, manipulated statistics & junk science to create an ideology I’m not!

Nick Clegg, the soon to be ‘has been’ of the ilLib-unDems has happened to voice his concerns over banning smoking in cars as ilLiberal-and so he should do as a supposed “LibDem”. This is a complete turnaround from what he said 4 years ago when spearheading this pathetic coalition government as he dismissed the cries from the smoking fraternity for leniency. Perhaps he has at last realised the colossal damage caused by the SB as we march ever deeper into debt.
Needless to say, the usual ‘maggots of TC’ have crawled out of the woodwork, this time in the grotesque shape of the child depriver Duncan Bannatyne who has blasted Clegg for his liberalism! He twittered:

Duncan Bannatyne         @DuncanBannatyne Follow

You should be utterly ashamed of yourself @nick_clegg In a position of power but failing to protect babies & children from smoke inhalation…
 nick clegg

…… this from the man who is quite happy to be transported everywhere in gas guzzling motor vehicles that “fail to protect babies & children from smoke inhalation”

Bannatyne-failing to protect babies & children from smoke inhalation!
     The hypocrisy of the man is simply unbelievable, but then what else would you expect from someone who used to smoke but now enjoys the plaudits from those at Tobacco control?
His big buddies, ASH, have also shown their true colours as the general public finally begin to realise the truth surrounding smoking bans as they now openly tell great big fat porkies (lies) so as to censor that which they do not want to be told….. and all the time, this country becomes poorer & poorer. ASH should, in all honesty be disbanded and the head honcho’s charged with treason for they are slowly destroying this once great nation. This response to ASH particularly caught my eye-see what you think. It must be terrible for all those little ASHites & CRUKites, knowing that we now know that all their lies & deceits are appearing from all corners, that they brainwashed 400+ MPs in the first place with their carefully laid out plans of deception. Are fraud & deception a not criminal offences?
     Australia &  Holland have finally seen the light (or rather the costs) and are disbanding their formats of ASH-and about time too and one of the worlds toughest & most heartless regimes,   Bhutan, is now doing a complete ‘U-Turn’ on it’s tobacco/smoking control programme. And remember, this is the country that sentenced a monk to 3yrs imprisonment for having tobacco about his person.
     Anyone possessing illegal tobacco products can be jailed for three to five yearsIt is farcical that the same old problem has occurred in Bhutan as has here, Ireland and other tax happy states around the world-smuggled tobacco products.
 In a majority resolution on Monday (3 February 2014), the house said ban on import and sale of tobacco products must end to control the black market.

Bhutan takes U-turn on tobacco import and saleIt really is priceless that a small, basically ineffectual country like Bhutan can suffer the financial terrors of smuggled tobacco goods but it absolutely typifies the self made holocaust created by the World Health Organisation and all their little offshoots-ASH, CRUK, FRESH et al. Educate the people-that is one thing but to try to bully them into submission is a completely different matter.  Bullying creates anger, which leads to rebellion which ultimtely leads to civil unrest. How can a teenager be sent to war but can’t buy cigarettes-how sublimely crazy is that?
How crazy is that the smoking ban is still the cause of beatings, sexual attacks, rapes and even murders, yet we supposedly live in a civilised society. yet again the blame lays squarely at the feet of Tobacco Control as a local woman was assaulted in the quiet little village of Shepshed as she had gone outside, after a meal, to enjoy a cigarette. How do such as Arnott, Duffy et al sleep at night knowing that they have caused this disgraceful situation-time & time again?
You know that the house of cards is falling when reports like this start to appear in the media-and shame on the media for even printing such utter gibberish!


Can the lunacy become any more retarded I ask? Do these so called scientifically minded idiots think that we are the most gullible people on the planet? Perhaps, had I smoked at my grandmothers funeral, she would have come back to tell me why she didn’t bother to leave me any of her fortune-who knows? It seems that through a bit of cigarette smoke absolutely anything is possible these days! And as the ‘great debate’ rages, doctors have now confirmed that e-cigs do actually contribute greatly toward smoking cessation – about time common sense prevailed methinks!

Ronnie Wood with an e-cigarette at a major Damien Hirst exhibition at The Tate Modern, London
Ronnie Wood takes to e-cigs!
     Talking of common sense I see that there is still very little of that emanating from Westminster as we now see the figures that show the ‘jolly old bedroom tax’ is now costsing more to administrate than it actually gains – nice one IDS: you plonker! Sure you shouldn’t be living in Peckham perchance?
It seems that ‘common sense’ IS gaining momentum as more 7 more people are starting to entertain UKIP – and why not? I haven’t seen much ‘crackpottery’ from them thus far, which, set against the continuos barrage of bilge from the coalition, is extremely encouraging.
Indeed, we do NOT need anymore immigrants in this country “to fill those jobs” (pardon?-2.42m unemployed with only 181,000 vacancies so I don’t really see the argument here!)
The NHS is being slowly stripped and we find that Leicester City Hospital Trust needs to ‘borrow’ a mere £40,000,000 to keep going yet we waste £1/2bn each month on silly & illiberal smoking  bans.
nigel farage       What is even more ridiculous is the fact that we simply cannot afford our booming, elderly welfare bills yet we are encouraging people to live longer and be mostly miserable-no bloody thank you! I should think that Camerons   ‘Happy Scale‘ has been scrapped by now as most people seem to be pretty despondent when it comes to the future of this country. However, there is an answer to all those miseries folks….. and it comes in the shape of the Euro Elections this year. Anyone who votes in any Labour MEP needs to be dunked in the nearest duckpond for stupidity as ‘the Millepede‘ has already nailed his pro-euro flag to the mast. Anyone who wastes a vote for any LibDem MEP should go to the guillotine for they have virtually lost their heads in the first place and the Libdems are now simply a dysfunctional rabble. As for the Tories, well, what can one say? They lie, they promise, they twist, they turn and then dish out the same promises again ahead of the next EU elections! They are a shambles whereas at least the gentleman known as Nigel Farage has clearly stated that UKIP’s objective is to remove this country from the greedy clutches of the EU. Hoorah for common sense I say and that common sense was brought nicely to the surface when Tory stalwart Roger Helmer decided that everything he believed in tallied exactly with what UKIP stand for – hence his welcomed defection to UKIP. To me, being somewhat of a simpleton, that move in itself should signify to the masses that perhaps reconsidering your voting patterns may well be a wise move!

Roger Helmer
More will follow Roger’s wise move to UKIP as this country sinks ever lower.

One doesn’t have to be Einstein to see that a dramatic change is needed in this country but who amongst us have the balls to stand up and say so? It’s not just ASH/Bannatyne that come out with the same old crap you know!

Posted by at06:35


  1. ASH and Bannatyne, What a failed double act, in more ways than one. It comes to something when this Countries Government even lags behind Bhutan when it comes to U-turns on tobacco control and getting rid of Pointless laws and policies, still, it does seem like the Cons/Lab/ Undems prefer closed down Businesses and Discrimination, but as we know the Public are Finally Waking-Up to their False claims and lies, which brings me back to ASH and Bannatyne, what a double act.


  2. Vote for the good Men and Women at UKIP — get your Country back and enjoy a smoke in the snug

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Banning the sale of alcohol below the cost of duty plus VAT

Banning the sale of alcohol below the cost of duty plus VAT – guidance issued

Posted: 04 Feb 2014 04:00 PM PST

The Government has today published its guidance on banning the sale of alcohol below the cost of duty plus VAT for England and Wales. The relevant guidance document can be found here: ‘Guidance on banning the sale of alcohol below the cost of duty plus VAT‘.
The ban is expected to come into force on 6 April 2014 by way of amending the Mandatory Code of Practice i.e. it will be a mandatory condition added to premises licences and club premises certificates.

Scotland – Minimum Unit Pricing – Back in the Court of Session

Posted: 04 Feb 2014 04:00 PM PST

The Court of Session in Edinburgh yesterday commenced hearing the appeal from the Scotch Whisky Association over the Scottish Government’s plans to introduce a minimum price of 50p a unit.

The Appeal, which is due to take eight days, follows the legal challenge in May 2013 (see our arcticle: ‘Scotland – BREAKING NEWS – minimum pricing legal challenge update‘) at which time the Court of Session in Edinburgh determined that the minimum pricing measures proposed by the Scottish Government of 50p per unit, challenged by numerous bodies, were “not incompatible with EU law”.

Although passed nearly two years ago The Alcohol (Minimum Pricing) (Scotland) Act is still to be implemented due to the legal challenge.


We shall keep you updated as developments occur.

The Banks say they are willing to lend. Do you believe them?

 At the end of January, I read that the British Bankers’ Association said that banks were now willing to lend more to small businesses. BBA boss Anthony Browne claimed that the “banks are open for business.”

This would appear to be good news to small businesses and entrepreneurs, and seems to suggest that things might be starting to look brighter for those who wanted finance for their business, but were previously unable to get it through their banks.

But then I read a bit further, and there didn’t appear to be much substance to this claim. In fact, it was just the launch of a year-long marketing campaign, which aims to raise the confidence about bank lending to small businesses. The BBA claimed that only 37% (yes, you read that correctly!) of small businesses, actually believe that they will get approval from a bank when they apply.

Well, we think that there are many reasons why this number is so low. And we don’t think a marketing campaign is going to solve it.

Small businesses aren’t going to the banks because they don’t get treated as they should be. We have arranged finance for many small businesses and entrepreneurs, who are excellent candidates for finance, but have been turned down by the banks on a technicality, or have had nobody with whom to discuss their finance requirements. If the banks want to get small businesses on board, they need more than a marketing campaign – they need to know their customers better. Small businesses are not form-filling robots – they are run by human beings who are dedicated to make their business contribute to the economy.

Well as you know, at ASC we do things differently. We recognise that our clients are human beings and deserve to be treated as such. If your users are looking for business finance, and want to speak to an experienced director, with simple and direct communication we would love to talk to them and listen to their business needs – there is no obligation on their part! We believe that deeds speak louder than words, and that’s why we were involved in organising over £100 million of business finance, commercial loans and mortgages last year. Don’t be fobbed off – business finance is available today!

Henry Ejdelbaum

ASC Finance for Business