Reforms usher in the modern world

Article Abstract:

The leasehold accounting proposals of the UK's Accounting Standard Board should result in a positive, possibly exciting outcome. The proposals will stop the differentiation between accounting for operating and finance leases Also, occupiers will have greater choice and the risk will be divided more equally between the tenant and the landlord.

Accounting Standards Board, Leases

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A licence to question authority

Article Abstract:

Many restaurant, public house and hotel operators in the UK are facing large rises in the rateable value of their premises following assessment on the 2000 list. Advice on appealing against the rate demands is presented.

Finance, Hotels and motels, Restaurants

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Precautionary tale

Article Abstract:

The applications of a "precautionary approach" as a regulatory tool in the UK is discussed, with focus on the possible damage to the UK mobile phone industry's growth resulting from extreme caution.

Health aspects, Cellular telephones, Wireless telephones

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