Tax Fugitives Brought To Justice By HMRC

Five of the UK's top tax fugitives have been brought back to the UK to face justice following a global HM Revenue and Customs (HMRC) initiative, the organisation has said.

HMRC said it is "excellent news for all honest taxpayers" and released images of a further five people it wants to track down.

These are: Ahmed Salim Khezri, Norbert Dombo, Mohammed Kasim Farook (aka Mohammed Kasim), Paul Edwards and Murugasan Natarajan (aka Murucasan Natarajan and Raj Natarajan).

The five fugitives HMRC wants to apprehend

Those who have been apprehended in the last year are:

:: John Sabin, who fled to Spain after being convicted for his role in smuggling more than 150 million illicit cigarettes into the UK

:: Malcolm McGowan, who also fled to Spain before he could be sentenced for smuggling more than 28 million cigarettes

:: Magdalena Ferkova, returned from the Czech Republic after being found guilty of tax credit and child benefit fraud

:: Michael Voudouri, who fled to northern Cyprus prior to sentencing after being found guilty of an £11.6m money laundering scam

:: Michael Fearon, who fled to the Republic of Ireland while on trial for his part in smuggling more than 8 million cigarettes

Malcolm McGowan, one of those who has been caught in the last year

Jennie Granger, HMRC's Director General of Enforcement and Compliance, said: "This is down to the determination of our people with the help and support of the general public.

"We would like to thank the public for that help, and ask them to look at the 2014 list and help us to bring back the rest.

"These fugitives were involved in frauds that have collectively cost the UK more than  £844 million but the success of our campaign means those on the run should know that HMRC will relentlessly pursue them."

HMRC said it had also received "important information" on the location of five other people on its "most wanted" list.

It is two years since HMRC first published images of its top tax fraud absconders, and since then the pictures have been viewed three million times, leading to the capture of some of the fugitives.

There is also a map showing where HMRC believes the remaining people on the list to be.

HMRC says that, where legally possible, it will seek extraditions with the help of the Crown Prosecution Service and other partners in the UK and abroad to ensure they are brought back to the UK. 

:: Anyone with information should contact the Tax Evasion Hotline on 0800 788 887 or email via the HMRC website. Alternatively, contact Crimestoppers anonymously on 0800 555 111.

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Alibaba Shoppers Can Net New Home Discounts

China's extraordinary e-commerce boom has hit new heights, with Alibaba shoppers now able to claim massive discounts on new homes to help boost sales.

The cross-promotion between housing developer China Vanke - the country's biggest - and Alibaba's Taobao Marketplace is worth the most to the biggest spenders.

At the top end of the offer, people who spent more than two million yuan (£196,000) on Taobao over the past year are able to net two million yuan off selected properties at 23 Vanke developments across China.

The lowest possible discount was 50,000 yuan (£5,000) and, according to China Business Daily, there had been more than 140 people taking advantage of the offer in its first few hours.

The promotion was seen as a way of not only boosting sales for both groups but also demonstrating the potential for their combined financial clout to negate the effects of the country's economic slowdown.

The properties on the Taobao site vary from country villas to city flats

A crackdown on lending, amid concerns over a consumer debt burden, has forced China's property firms to cut their prices.

Sales fell by more than 10% in the first seven months of the year and prices have fallen steadily since May - accelerating last month.

A glut of new properties, particularly apartments, are reportedly standing empty - a situation which has prompted many developers to slash prices further in the hope of securing occupants.

The most expensive of the 23 developments offers villas at 60,000 yuan (£6,000) per square metre.

They are located on the outskirts of the city of Hangzhou, a famous tourist city in eastern China, and offer access to a golf course and a membership-only club.

But Chinese consumers took to the country's equivalent of Twitter, Weibo, to voice doubts about the promotion.

One user said: "How many people do you think can spend as much as two million yuan on Taoabo?

"And do you really think these people would lay their eyes on houses worth this little?

"Rich people's game, we don't understand".

Another asked "Does it mean the property bubble is going to burst"? 

Vanke may have used the success of car sales through Taobao as evidence that selling homes may prove popular too.

China's Geely, the owner of London's Black Cab, and VW have been among the companies reporting strong demand through their official online shopping stores in Taobao.

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Burger King Faces US Tax Backlash On Takeover

Burger King's decision to move its tax base from the US to Canada has resulted in boycott threats from angry US customers.

Its $11bn takeover of the popular Tim Hortons coffee-and-doughnut chain, which is being part-funded by billionaire investor Warren Buffett's Berkshire Hathaway, will see Burger King's corporate headquarters shift to Canada.

While investors showed great appetite for the deal - with shares in both firms rising more than 20% on Monday when news of the tie-up first emerged - some of the burger chain's US customers found the so-called tax inversion aspect hard to swallow.

The deal, which creates the world's third-largest fast food restaurant firm with 18,000 restaurants in 100 countries and about $23bn in sales, will aid the expansion of both brands as it will significantly cut Burger King's tax burden.

A recent report by KPMG found total tax costs in Canada are 46.4% lower than those in the US.

Facebook users vent their fury on Burger King's page

President Barack Obama and Congress have criticised inversions because they mean a loss of corporate tax revenue for the US government.

White House spokesman Josh Earnest would not comment on Burger King's announcement on Monday, but said the president generally believed it was unfair for companies to pursue a tax inversion merely to pay less in taxes.

By Tuesday morning, Burger King's Facebook page had more than 4,500 mostly negative comments about the deal.

One customer, Monica Marsh, wrote: "I eat at Burger King about twice a month or so, but if you buy Tim Hortons and move your headquarters to Canada to reduce how much you pay in American corporate taxes, I will reduce how much I spend of my American dollars and find a new burger joint to frequent."

A representative for Burger King, Miguel Piedra, said the comments on Burger King's Facebook page represented a small fraction of the company's more than seven million followers on the social media site.

A growing number of politicians also joined the criticism, with Ohio Senator Sherrod Brown (D) calling for a boycott.

Burger King is not the first company to face fallout over a tax inversion.

Pharmaceutical firm AbbVie and Valeant Pharmaceuticals have recently pursued such deals to cut their costs.

Earlier this month, Walgreen abandoned plans to pursue a tax inversion after negative publicity about the planned move.

Burger King said its purchase of Tim Hortons would result in the combined firm's stock being traded on the New York Stock Exchange in a dual listing in Toronto though they would continue to operate as separate brands.

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Schools Divert Cash To Cover £1bn Funding Gap

A £1bn shortfall in funding for places is forcing many schools to borrow money as well as cut back on repairs and building projects, according to a new poll.

More than three quarters of authorities in England claim they have not received enough cash from the Government to create the extra school places needed by 2017.

The research by the Local Government Association (LGA) is released as concern grows about a squeeze on school places fuelled in part by a rising birth rate and changes in local populations.

Councillor David Simmonds, chairman of the LGA's children and young people's board, said: "The scale of this black hole is such that the cost of the creation of new school places cannot be met by council taxpayers.

"The lack of school places is no longer confined to primary schools but is spreading to secondary schools, and across the country we estimate more than 200,000 places will be needed.

"Councils face a challenge to create places on time and in the right areas, in a climate where they are also short of money to do so."

Local councils were asked by the LGA if money provided by the Department for Education (DfE) had fully met the cost of providing school places between 2011/12 and 2016/17.

Of those that responded - around 79 councils - a total of 77% said the funding had not been enough.

More than a third (38%) of the councils who said they did not receive enough funding said they had borrowed money, two thirds (67%) used money from developers, over a fifth (22%) took funds from other building programmes and half (50%) used cash from other school projects, such as school building maintenance, the LGA said.

The LGA claims 130,000 new places will be needed by 2017/18, along with 80,716 new secondary places by 2019/2020.

A DfE spokeswoman said: "We are making every effort to stop an unprecedented increase in pupil numbers affecting class sizes, and councils have a legal duty to provide school places for children in their area.

"We have also confirmed a further £2.35bn to support councils to create the places needed by September 2017.

"In addition we are allowing good schools to expand without the restrictions and bureaucracy they faced in the past.

"And there are now more than 320 free schools open or in the pipeline which will provide a further 175,000 places - the vast majority of which are in areas of need."

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Housing Market Pays Dividends At Foxtons

Foxtons is to pay out £12.8m in dividends to its shareholders after reporting a strong first half.

The London-focused estate agents saw its pre-tax profit up by 57% to £23.1m in the six months to June 30.

The special dividend payment is more than half of the group's profit before tax and is the second pay out since it returned to London's stock market almost a year ago.

During the period the company opened five new branches, taking its total number to 49 and it plans to grow further in the second half of the year.

Chief executive Nic Budden said: "The combination of higher sales and mortgage volumes, together with the efficiency of our operating model has led to a significant increase in revenue and profits."

Despite the strong performance, Foxtons warned of a slow down in the rate of transactions in the second half of 2014.

It said government measures aimed at controlling mortgage lending and expectations of an interest rate rise were likely to impact short-term demand.

It comes as the Bank of England has announced measures to prevent risky home loans building up.

Earlier this month a survey showed that asking prices for houses in Britain dropped at their sharpest rate ever in August as the London market suffered a decline.

Between July and August, asking prices in the capital fell by almost 6%, dropping for the third month.

The decline has fuelled the view of a slow down in the UK's property market.

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RBS Fined £14.5m For Mortgage Advice Failures

The City regulator has imposed a £14.5m fine on Royal Bank of Scotland and NatWest for "serious failings" in mortgage advice.

News of the penalty - first revealed by Sky News on Tuesday evening - was released by the Financial Conduct Authority (FCA) following reviews of the banks' sales processes carried out in 2012.

Problems included affordability assessments failing to consider the full extent of a customer's budget when making a recommendation and not advising customers what mortgage term was appropriate for them.

The FCA said only two of the 164 sales it reviewed were considered to meet the standard required - with some advisers even giving personal views on the future movement of interest rates, an action the regulator described as "highly inappropriate".

It said such views may have resulted in the borrower being sold the wrong type of mortgage and the banks did not adequately address the failings when concerns were first raised.

Tracey McDermott, director of enforcement and financial crime at the FCA said: "Taking out a mortgage is one of the most important financial decisions we can make.

"Poor advice could cost someone their home so it's vital that the advice process is fit for purpose.

"We made our concerns clear to the firms in November 2011 but it was almost a year later before the firms started to take proper steps to put things right.

"The firms have agreed to contact around 30,000 consumers who received mortgage advice in the relevant period, to allow them to raise any concerns they have about the advice they received."

RBS told Sky News it believed that approximately four in every 100 direct mortgage customers "may have lost out".

Ross McEwan, RBS and NatWest Chief Executive, said in response to the penalty: "Taking out a mortgage is one of the biggest moments in our lives, and our customers have every right to expect the very best service when making this decision.

"It is clear that in the past the bank just didn't get this right, this was unacceptable and should never have happened.

"We have worked hard to put things right. When I joined the bank we completely overhauled our processes, and took all our mortgage advisers off the front line for an extensive period of time to get the training required.

"As a result we are now helping more customers than ever before to buy their new home, providing them with the very best support and advice when taking out their mortgage.

"Today's notice shows that we still have challenges to face, but we are determined to take the steps needed to earn back our customers' trust."

Last month, Mr McEwan and Group chairman Sir Philip Hampton identified ongoing litigation risks as among the most significant threats to RBS's continuing recovery, which saw it bring forward its half-year results announcement because the underlying figures were better than the City had been expecting.

A settlement with the FCA's enforcement division over an IT systems failure in 2012 is expected within months, while huge fines for manipulating foreign exchange markets could hit RBS and other banks before the end of the year.

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IMF Chief Lagarde 'To Fight' Corruption Claim

Christine Lagarde has pledged to remain in post at the International Monetary Fund (IMF) as she is placed under formal investigation in her native France.

The case purports to her alleged role in a long-running political feud dating back to the IMF managing director's time as French finance minister.

Sources told the news agency Reuters that Lagarde, who was previously questioned as a witness by magistrates in Paris, would appeal a decision to investigate her for alleged negligence.

Under French law, magistrates can place someone under formal investigation when they believe there are indications of wrongdoing but that does not always lead to a trial.

The status amounts to a preliminary charge.

The case relates to the relationship between the government of former president Nicolas Sarkozy and a French tycoon, who supported him in two elections.

Bernard Tapie was awarded €403m (£320m) in a 2008 arbitration payment, while Mr Sarkozy was in office, to settle a dispute with the now defunct, state-owned bank Credit Lyonnais.

Sarkozy, who was placed under formal investigation two months ago, has denied any suggestion he attempted to interfere with or influence judicial proceedings and claimed allegations against him were politically motivated.

In a statement after a fourth round of questioning before magistrates, Lagarde said she would return to her work in Washington.

She said: "After three years of proceedings, dozens of hours of questioning, the court found from the evidence that I committed no offence, and the only allegation is that I was not sufficiently vigilant".

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Ryanair Launches 'Business Class' Benefits

Ryanair's efforts to improve relations with customers through a more friendly approach has now been extended to the business traveller.

The no-frills carrier, which had previously dismissed the idea of alternative rates for business customers as part of its traditional "one size fits all" attitude, said its package of benefits included ticket change flexibility, greater baggage allowance, priority boarding and premium seats.

The airline saw the move as a growth opportunity - following in the footsteps of easyJet but also the larger world carriers.

The likes of British Airways and Virgin Atlantic place great emphasis on premium seats because they are vital to their profits.

Ryanair said its Business Plus strategy would see prices beginning at €69.99 (£56) per seat per flight.

Ryanair's boss Michael O'Leary vowed to improve the customer experience

Its premium seat offer would give business travellers the option of taking seats near exits, for extra legroom, or near the front of the aircraft as it had no plans to reduce passenger capacity levels.

There would be no charge for changing the timing of a flight on the same day, Ryanair said.

The airline said that more than 25% of its passengers are currently travelling on business and it hoped that its offering would appeal to more companies looking to reduce costs.

Chief marketing officer Kenny Jacobs said: "Our commitment to the improvement of our customer experience under our 'Always Getting Better' programme continues.

"This launch of Ryanair Business Plus, combined with our new groups and corporate service, will make business travel with Ryanair ever simpler."

The airline also confirmed on Wednesday it would make a bid for the embattled Cypriot national carrier Cyprus Airways.

Ryanair, which has previously bid for Ireland's national carrier Aer Lingus, sees the area as a growth opportunity within its business model.

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Supermarket Shoppers Enjoy Fruits Of Price War

Grocery price inflation has fallen to its lowest level since 2006, signalling more pressure on profits at the biggest supermarket chains.

In the three months to August 17, grocery price inflation eased for the eleventh consecutive period to stand at 0.2%, according to the latest industry figures from Kantar Worldpanel.

While slowing price growth is good news for consumers at a time of weak wage growth, it leaves chains feeling the squeeze as they compete to offer the lowest prices.

According to the data, market leader Tesco suffered the biggest drop in consumer spending as sales fell by 4% over the period compared the same time in 2013.

It took the chain's share of the market down from 30.2% last year to 28.8%.

Tesco boss Philip Clarke is to step down within weeks

It was its continuing struggles in the UK market which accounted for the chain's decision to replace Philip Clarke with a new chief executive from October 1.

Morrisons also saw a significant decline, Kantar said, with sales down 1.9% and a 0.3% fall in its market share.

Edward Garner, director at Kantar Worldpanel said: "Competitive pricing among the big grocers and deflation in the price of staple items such as vegetables, milk and bread has driven inflation down yet again.

"This naturally impacts on the overall growth of the grocery market, which has fallen to a 10 year record-low of 0.8%."

While Sainsbury's also saw its share of the grocery market dented, Asda and Waitrose performed better, enjoying growth on the same period last year.

Mr Garner explained: "Asda and Waitrose have achieved growth with differing strategies.

"Asda has pushed its 'Price Lock' strategy to keep prices on everyday essential items low, while Waitrose is running competitive offers on home delivery alongside offers for myWaitrose card users allied to its overall quality and provenance positioning."

Meanwhile, Aldi and Lidl maintained their record shares of 4.8% and 3.6%, as the figures showed 53% of British households shopped at either of the retailers over the past 12 weeks.

Last month the British Retail Consortium reported that retail sales in the UK had fallen as supermarket price wars continued to stifle growth.

Its data painted a dreary picture for supermarkets as food sales slumped by 3.5% in the three months to July.

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Scottish Business Leaders Reject Independence

The Open Letter And Who Signed

Updated: 7:25am UK, Wednesday 27 August 2014

The full text of the open letter from business leaders sent to the Scotsman newspaper:

The outcome of the referendum on 18 September will affect our generation and the generations to come.

Much is at stake.

Our economic ties inside the United Kingdom are very close and support almost one million Scottish jobs. The rest of the UK is Scotland's biggest market by far.

As job creators, we have looked carefully at the arguments made by both sides of the debate.

Our conclusion is that the business case for independence has not been made. 

Uncertainty surrounds a number of vital issues including currency, regulation, tax, pensions, EU membership and support for our exports around the world; and uncertainty is bad for business.

Today Scotland's economy is growing. We are attracting record investment and the employment rate is high.

We should be proud that Scotland is a great place to build businesses and create jobs – success that has been achieved as an integral part of the United Kingdom.

The United Kingdom gives business the strong platform we must have to invest in jobs and industry. By all continuing to work together, we can keep Scotland flourishing.

Signed in a personal capacity by the following:

:: Pauline Alexander, founder, Star Equestrian and Farm Camp Limited

:: John Allan, chairman, WorldPay

:: Martin Allan, director, Bon Accord Glass Ltd.

:: William M. Allan, executive chairman, ASCO Group Limited

:: Lord Allen CBE, chairman of ISS, Global Group and 2 Sisters Food Group

:: Robert Anderson, chief executive, Tomatin Distillery Ltd.

:: Hugh Andrew, managing director, Birlinn Limited

:: Ian P. Bankier, executive chairman, Glenkeir Whiskies Limited

:: Audrey Baxter, executive chairman, Baxters Food Group

:: Graeme Belch, managing director, JBD Tritec Limited

:: Archie Bethel CBE, divisional chief executive, Babcock International Group Plc

:: Niall Booker, chief executive officer, The Co-operative Bank

:: Ronnie Bowie, senior partner, Hymans Robertson LLP

:: Gilpin Bradley, managing director, Wester Ross Fisheries Ltd.

:: Jimmy Buchan, skipper and owner, Amity Fish Company Ltd.

:: Esther Cameron, director, Hair Kapers Ltd.

:: John Campbell, managing director, James Walker (Leith) Ltd.

:: Austin Carey, managing director, Blue Machinery (Scotland) Ltd.

:: Alexander Catto, director, Scotlog Sales Ltd.

:: Victor Chavez, chief executive, Thales UK

::  Angus Cockburn, interim chief executive, Aggreko plc

:: Keith Cochrane, chief executive, The Weir Group PLC

:: Sandy Cooper ARB RIBA FRIAS

:: Ian Curle, chief executive, Edrington

:: Nicholas G. Cunningham, chairman, Malcolm, Ogilvie & Co. Ltd.

:: A. Stuart Dalziel, managing director, Dalziel Ltd.

:: John Denholm, chairman, J&J Denholm Ltd.

:: Robert J. S. Doig, director, Caithness Potatoes Ltd.

:: Daniel Dunko, managing director, Thomas Hancock & Co.

:: Gerard Eadie, chairman, CR Smith

:: Keith Elgin, proprietor, Keith Elgin Motor Engineers

:: James England, managing director, BlueSky Experiences

:: James Espey, owner and managing director, The Last Drop Distillers Ltd.

:: Keith Falconer, chairman, Adelphi Distillery

:: Douglas Ferrans, former chief executive, Scottish Amicable Investment Management Ltd.

:: Frank Ferris, chief executive, TFC Cable Assemblies Ltd.

:: Douglas Flint, group chairman, HSBC Holdings plc

:: Vincent Fusaro, director and co-owner, Luvians

:: John Gillespie, proprietor, John Gillespie Hairdressing

:: Peter Gordon, director, William Grant & Sons Distillers Ltd.

:: Sir John Grant, executive vice-president, policy and corporate affairs, BG Group plc

:: Hamish Grossart, chairman, Artemis Investment Management

:: Eric Hagman CBE, chairman, Matthew Algie Ltd.

:: Kevin Hague, managing director, M8 Group Ltd.

:: Ronald S. Hamilton, executive chairman and founder, Daysoft Limited

:: Dr. Tessa Hartmann, managing director, Hartmann Media Ltd.

:: Amanda Harvie, managing director, The Harvie Consultancy Ltd. and former CEO, Scottish Financial Enterprise

:: Lord William Haughey, chairman, City Refrigeration Holdings (UK) Ltd.

:: Gavin Hewitt, former chief executive, The Scotch Whisky Association

:: Alan Hill, financial director, Browns Food Group

:: Dr. Peter T. Hughes, former chairman, Glencast Ltd.

:: Marcus Kneen, chief executive, IndigoVision

:: Alastair Lamond, managing director, Lamond and Murray Ltd.

:: Dr. Brian Lang, former principal, University of St Andrews

:: John Langlands, chief executive, British Polythene Industries PLC

:: Brian H. Lemond, managing director, Oakenash Group Limited

:: Ken Lemond, gallery owner

:: James F. Lithgow, chairman, Lithgows Ltd.

:: Alasdair Locke, entrepreneur

:: Andrew Mackenzie, chief executive, BHP Billiton Plc

:: Ian Angus MacKenzie, chief executive, Harris Tweed Hebrides

:: Martin MacLeod, managing director, Hebridean Seaweed Company

:: Alastair MacMillan, managing director, White House Products Ltd.

:: Shonaig Macpherson, non-executive director

:: Angus MacSween, chief executive, Iomart Group plc

:: Bill McFarlan, broadcaster and managing director, The Broadcasting Business

:: Alan McFarlane, senior partner, Dundas Partners LLP

:: Jim McFarlane, managing director, Endura Ltd.

:: Robert McFarlane, group chairman and chief operating officer, NPL Group

:: Brian McGhee, chairman, G1 Group

:: Dougie McGilvray, chief executive, Weldex (International) Offshore Ltd.

:: John McGuire, chairman and chief executive, Phoenix Car Company

:: Cameron McLatchie, chairman, British Polythene Industries PLC

:: Robert McNaughton, managing director, Hillhouse Quarry Group Limited

:: Neil McNicol, chairman, McCurrach Investments

:: Malcolm McPherson, senior partner, HBJ Gateley

:: Neil Manchester, managing director, Landcatch Natural Selection Ltd.

:: Ian Marchant, energy businessman

:: John Michie, managing director, Charles Michies Pharmacy

:: Bruce Mickel, chairman, Mactaggart & Mickel Group

:: Dr. James S. Milne, chairman and managing director, Balmoral Group Holdings Ltd.

:: Nosheena Mobarik, chief executive, M Computer Technologies

:: Jamie Moffat, former managing director, A.T. Mays

:: George Morris, chairman, Morris and Spottiswood Ltd.

:: Derek Morrison, partner, Wm. Morrison Coachworks

:: James Mortimer, entrepreneur

:: Ian Murgitroyd, chairman, Murgitroyd and Company Limited

:: Iain Napier, chairman, John Menzies plc

:: Robin Nicolson, managing director, Nicolson Maps Ltd.

:: Bill Nixon, managing partner, Maven Capital Partners UK LLP

:: Peter Page, chief executive, Devro plc

:: Chris R. Parker, managing director, London and Scottish International Ltd.

:: Jack Perry, chairman, ICG-Longbow Senior Debt Limited

:: Coralie Pickering, managing director, CCL Property Ltd.

:: Richard G. S. Prenter, chairman, MacTaggart, Scott & Co. Ltd.

:: Will Ramsay, chief executive, Affordable Art Fair

:: Jeremy Richardson, chief executive, Cornelian Asset Managers

:: Charles Buchan Ritchie, chairman, Score Group plc

:: David Ross, a founding partner of Aberforth Partners

:: Mike Ross, non-executive director, former chief executive of Scottish Widows

:: Leonard Russell, managing director, Ian Macleod Distillers Ltd.

:: Alastair Salvesen, chairman, Dawnfresh Seafoods Ltd.

:: David Sands, managing director, Alligin Properties Ltd.

:: Alan Savage, chairman, Orion Group

:: Lord Damian Scott, director, Buccleuch

:: Barry E. Sealey, business angel

:: Peter Shakeshaft, business adviser

:: Steven Shear, commercial property developer/landlord

:: David Sibbald, software entrepreneur

:: Archie Smith, managing director, FiFe Fabrications Limited

:: Drew McKenzie Smith, managing director, The Lindores Distillery Company Ltd.

:: Eric N. Smith D.A.

:: Graham Stevenson, managing director, Inver House Distillers Ltd.

:: Bill Stewart, managing director, McDonald Engineers

:: Sir Brian Stewart, former chairman of Standard Life plc, Scottish and Newcastle plc and he Miller Group

:: Peter Taylor, chairman, The Town House Collection

:: Mark Tennant, chairman, F&C Private Equity Trust plc

:: Richard Tester, managing director, Glycologic Limited

:: John G. Thom, chairman, Miller Hendry solicitors

:: Simon Thomson, chief executive, Cairn Energy PLC

:: Alan Thornton, managing director, Caledonian Industries Ltd.

:: Fraser Thornton, managing director, Burn Stewart Distillers Ltd.

:: Judith Thorpe and Karen Molloy, directors, Thorpe Molloy Recruitment Ltd.

:: Marcus Tiefenbrun, chairman, Castle Precision Engineering Ltd.

:: A. B. Tunnock CBE

:: David Warnock, non-executive director

:: Neville Washington, proprietor, Washington Consulting

:: Colin I. Welsh, chief executive officer, Simmons & Company International Limited

:: Lesley Wiggins, managing director, Milne Management Limited

:: Donald Wilson, investor

:: Timothy Wright, chief executive, Edinburgh University Press

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