Carlisle's Village Link Magazine | Jan/Feb 2023

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Tel: 01228 562904 or 07766 566 534 editor@village-link.co.uk

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All pages are copyright of either Village Link Magazine or its respective contributors. All material published in Village Link including editorials, adverts and all other content is printed in good faith. However, Village Link accepts no liability for the content of the material or the services provided by the advertisers nor does it endorse any company featured. No part of this publication may be reproduced, copied or transmitted in any form without the publisher’s written permission. All material is accepted on the understanding that its publication does not infringe any copyright. Village Link does not accept responsibility from claims of copyright infringement.

There are a number of things as a motorist that make my blood boil: middle-lane hoggers, tailgaters, road users on their phones, day-dreaming motorists to name just a few. My favourite though is when a driver fails to notice a traffic light has gone green, leaving you waiting an eternity, and then to top it off – they manage to nip through just as the lights change to red again.

Thankfully it seems I’m not the only one to not forgive this outrage. A new study has examined how quickly we are likely to lose our rag when ‘slow coaches’ don’t move off when traffic lights go from red to green. A poll by the RAC stated ‘Most licence holders said they are raging if the driver in front fails to move after just three seconds’. 64 per cent of those polled said they remember an instance when another road user took 10 or more seconds to realise the lights had changed. That’s longer than the fastest Olympians can complete a 100-metre sprint!

A statistic I did find rather staggering was that it was men that are more likely to be frustrated by slower reactors at the lights than women - 50 per cent compared to 41 per cent. I won’t be taking any further questions.

Lots to look forward to this year! Take a look at our ever growing online directory — the place to find ‘recommended’ tradespeople, services, independents, businesses and places to eat— that all call Carlisle home. We’ll be hosting ‘member only events’ in the near future so get in touch if you would like to join this great new local resource.

Congratulations to all our competition winners: Joseph & Sophie for rescuing Bear, Jude for finding all the Winston’s and Ken for winning the book competition!

editor@village-link.co.uk www.village-link.co.uk

We don’t believe in the hard sell and sales staff!

To advertise, just ring Andrew directly on 01228 562904 or 07766 566 534 editor@village-link.co.uk

Andrew Corrie

CARLISLE’S PAST

WRITTEN BY DAVID RAMSHAW

To read this article in full, visit www.village-link.co.uk

UNDERWOODS LEMONADE WORKS

Many of you will remember Underwoods Lemonade on sale in Carlisle in the 50’s, 60’s when the ’pop’ wagon delivered to your door.

In 1881 Carlisle-born William Underwood established the firm of Underwood’s Mineral Water in Trafalgar Street.

In 1888 the firm moved to Junction Street adjacent to Dixon’s Mill.

William died in May 1889 aged 54, and his wife Frances was left to manage the business.

She planned and built the Crown Works on Junction Street in 1899.

Responsibility passed to eldest son John Ewart Underwood who died in 1914. David Underwood took on the management of this and his own business in Maryport.

The firm advertised their business with an embossed picture on a lemonade bottle (one of which I own) such that the very large Dixon’s Mill in the background appeared to be their Crown works — an early example of deceptive advertising?

AN EARLY EXAMPLE OF DECEPTIVE ADVERTISING?

firm was for sale, but it was saved as a going concern by Thomas Underwood. When bankruptcy threatened in 1925, Sarah Elizabeth Underwood, wife of Thomas, took on the business and oversaw the transfer to Peter Street in the 1930s. Later the firm was taken over by McMichael’s of Eastriggs.

The Crown works is arrowed on the bottle picture.

On the death of Frances in 1919, aged 84, the

More about the social history of Denton Holme can be found in the book ‘Denton Holme’ available from P3 Publications website, Bookends, Tullie House and Carlisle Visitor Centre.

Embossed bottle showing the Crown works (ringed bottom left)

JANE’S KITCHEN

WRITTEN BY JANE FERGUSON

To read this article in full, visit www.village-link.co.uk

Have you ever sat in a cafe or restaurant and looked around, and all you see are people everywhere staring at their phones. It’s not just the young; everyone does it (including me at times and I’m definitely not young).

I find it quite sad; because it would appear that we are losing the art of conversation.

I heard a story recently, how true it is I don’t know, but I really hope it is. While in a restaurant with his wife, a husband went to ask the waiter for the password for their Wi-Fi.

The waiter told him that their password was ‘talktoeach other’.

was absolutely delicious.

Heat 1 tbsp of oil in a large non-stick frying pan, and add a 225g pack of paneer cut in cubes and fry gently until crisp. Remove with a slotted spoon and set aside.

Add another tbsp oil and the head of a cauliflower broken into small florets to the pan, and cook for 10 mins until browned.

THE WAITER TOLD HIM THEIR PASSWORD WAS TALK TO EACH OTHER

Now I’m not sure I would have been able to put that password in, it would really make you think twice wouldn’t it.

Now and again I come across a recipe that is a real keeper and this is one of those.

My mum recently bought a packet of paneer, we haven’t quite worked out why yet, but she ended up giving it to me. I wasn’t sure what to make with it but I found a ‘Cauliflower, Paneer and Pea Curry’ by someone called Emily Kydd and it

Then add 2 onions thickly sliced, and a little more oil if needed, and cook for a further 5 mins until softened. Stir in 2 crushed garlic cloves and 2 heaped tbsp of tikka masala curry paste. Then pour in 500g carton of passata and 250ml water, and season.

Bring to a simmer, then cover and cook for 18-20 mins or until the cauliflower is just tender.

Finally add 200g frozen peas and the crispy paneer to the pan and cook for a further 5 mins. Stir through a small pack of roughly chopped coriander, saving a small bit to garnish.

Serve with basmati rice or naan bread, raita or your favourite chutney.

Broken hearts, tears and devastation can only mean one thing: A mum cooked a healthy delicious dinner her kids hated.

We are much more than a magazine - see village-link.co.uk

WRITTEN BY WENDy BROWN, EAR CARE

One in five adults suffer with hearing loss and, with an ageing population and GPs no longer offering ear wax removal, that number is set to rise.

Hearing loss is linked to social isolation/ poorer quality of life and increased risk of falls.

Did you know that hearing loss is the single most modifiable risk factor for the prevention of dementia? NHS England’s National Clinical Director for Dementia and the Chief Executive of “Action on Hearing Loss”states, “What may have surprised many people was that unaddressed midlife hearing loss was the most significant risk factor, being responsible for 9.1 per cent of people developing dementia.

LOSS CAN BE MISDIAGNOSED AS DEMENTIA & VICE VERSA

Hearing loss can also be misdiagnosed as dementia and vice versa.”

Wendy Brown Ear Care offers a mobile ear and hearing health screening service in the comfort of your own home. Wendy has worked in the community healthcare setting for over 25 years, and has noticed the demand for ear wax removal. Wendy says “Micro suction is gold standard for ear wax removal. It’s quick painless and much safer than other methods of removal. If no wax is detected I can perform a hearing screening test to see if your hearing is affected, this is supported

We are much more than a magazine - see village-link.co.uk

Having full BSA. ENT. Accreditation, she can use the new ‘Tympa Health system’ which shows imagery and videos of the ear canal, enabling her to share before and after images with the client and refer on to GP surgeries/ENT if any abnormal pathologies are detected. A client recently wrote: “I’ve worn ear plugs for many years and my ears were totally blocked. The micro-suction felt a little strange initially but Wendy had demonstrated the gentle suction on the back of my hand before starting the procedure so I was happy to proceed.

The outcome was fantastic! I could see how blocked both my ears were. I can now hear the garden gate opening so I’m aware when anyone visits, I can’t believe how much better my hearing is !! I rang Wendy later that day to tell her how happy I was — I had been watching the TV on volume 45 for many years and after the procedure I can hear the TV clearly at 20!!!

Don’t suffer in silence! Contact Wendy Brown now to take advantage of her special introductory rate.

Tel: 07947 652 738

Silk Healthcare is a family-run business which aims to provide unrivalled facilities within luxurious surroundings. Individual care is central to our philosophy of “caring for life.” We aim to preserve each resident’s sense of dignity and self-fulfilment by providing a stimulating and homely environment.

Swift Managing Director

Donna Laird Home Manager

Angela

A TREAT TOO MANY?

WRITTEN BY STUART EDGAR, OSCAR pET fOOdS Read this article in full – visit www.village-link.co.uk

It’s that time of year again when we think about our waistlines and the extra calories we consumed over the festive period. But what about our four-legged pooches? Have they also enjoyed a treat too many?

Did you know that obesity is classed as a disease in dogs? It can shorten lifespan and lead to many other diseases such as arthritis, breathing difficulties, diabetes and certain types of cancer - to name but a few. So, what can we do?

• diEt: If your dog is slightly overweight then feeding an appropriate diet with reduced calories and increased fibre such as OSCAR High Fibre Lite is important. Make sure you are feeding for the weight the dog should be, and not its current weight.

burn calories whilst eating!

• ExErcisE: Enjoy plenty of time together out walking, playing at home and in the garden. If your dog is very obese, start off very gradually and seek veterinary advice.

• rEgulAr

OBESITY IS CLASSED AS A DISEASE IN DOGS

WEight And Bcs: Ensure the dog’s weight and Body Condition Score (BCS) are regularly checked.

• MEAsurE: It is important, especially during weight loss, that the amount of food fed is exactly the same every day. Weigh food daily for the exact food ration as studies show that measuring cups can be inaccurate.

• intErActivE Feeders: Using a slowdown bowl or interactive feeder will mentally and physically stimulate your dog. It is more interesting than feeding from a bowl and encourages them to work for each meal and

• TreaTs: Cut back on the extras, avoid high calorie rewards and if you really have a special treat you want to give them cut back a small amount of their daily food to allow for it.

• Food diary: Use a daily diary to record all the food the dog is currently being fed. This encourages all family members to be part of the dog’s routine and may reveal some extra food that you didn’t know was being eaten!

If you would like a free Body Condition Scoring Chart please drop us a message and we will happily pop one in to you when we next pass your door.

Book Review

Arnhem 1944

THE HUMAN TRAGEDY OF THE BRIDGE TOO FAR

au THOR: DI l IP S a RK a R M be

• an analysis of fatalities in the battle for the bridge at Arnhem

• detailed biographical sketches of men killed from units involved

• includes Polish and raF casualties, detailing the part played by these forces during operation

Market-Garden

• Unique interviews with families of the deceased

• includes details of German casualties

The airborne battle for the bridges across the Rhine at Arnhem ranks amongst the Second World War’s most famous actions – inspiring innumerable books and the star-studded 1977 movie. This book, however, is unique: deeply moved, the author provides a fresh narrative and approach – concentrating on the tragic stories of individual casualties.

This raw, personal, side of war, the hopes and fears of ordinary men thrust into extraordinary circumstances, is both deeply moving and revealing: no longer are these just names carved on headstones or memorials in a distant land. Through this thorough investigative work, supported by those who remember them, the casualties live again, their silent voices heard through friends, relatives, comrades and unpublished letters.

So, let us return to the fateful autumn of 1944, and meet those fighting in the skies, on the landing grounds, in the streets and woods of Oosterbeek, and on the ‘bridge too far’ at Arnhem. Now, the casualties can tell their own stories — as we join this remarkable journey of discovery.

Just once, I want the opportunity to dramatically swipe everything off a table to make room for a giant map that I’ll use to explain the plan.

BREWING TOdAY

WRITTEN BY INdEpENdENT WINE/RESTAuRANT REVIEWER TREVOR LANGLEy

Read this article in full – visit www.village-link.co.uk

Amonastery can be a single building or, indeed, a collection of buildings that have living quarters and also places to work, for monks or nuns and usually a place for prayer – possibly a chapel or church, for example. Self-sufficient monasteries can include a school, plus agricultural aspects, manufacturing facilities, plus other activities and pursuits, too.

Mount Saint Bernard Abbey is located near Coalville, Leicestershire. This Roman Catholic Trappist monastery was established during 1835.

PRODuCTION OF THE BEER IS CARRIED OuT BY THE MONKS

Mount Saint Bernard Abbey offers many interesting features for visitors, from both the UK and worldwide origins, throughout the year. The Abbey Shop has numerous, most appealing items and products for sale, including a good number of books, with some authored by the monks.

Award-winning TYNT MEADOW ENGLISH TRAPPIST ALE (7.4% vol) is a very popular production, by Mount Saint Bernard Abbey. During 2017/18 space was created for a new brewery, with the production of the beer being carried out by the monks. The labelling for the bottled beer

bows to and honours a 12th century Cistercian script, created by Brother Anselm Baker, who was an early monk of the community and an artist of note. The name ‘Tynt Meadow’ reflects and respects connections with the land and monastic life here for nearly 200 years. This full-bodied beer is fermented twice and utilises English barley and hops, plus an English strain of yeast, all to great advantage.

The deepish- brown colour has a reddened hue and entices to the gentle aroma, evoking thoughts of dark fruits. I found the beer to be well-balanced, having overtones of chocolate. The very pleasurable mouthfeel continues on, to the palate’s delight, for a memorable finish.

For more details, visit www.mountsaintbernard.org

always, Enjoy!

TREVOR LANGLEY

RECORDMAN

WRITTEN BY MuSIC EdITOR AUSTIN POWELL

Read this article in full – visit www.village-link.co.uk

Between 1961 and 1965 Del Shannon had eight Top 10 hits and six more than made the Top 40 here in Britain; he was more popular, for a longer period, here than he was back home in America.

Del’s voice and the sound on his records were instantly recognizable and many of the songs were written or cowritten by him.

There have been Best Of collections before, a lot of them in fact, but never anything like this package from Edsel Records –12 CDs in individual wallets inside a slip case outer packaging alongside a thirty-two page booklet.

Beatles’ From Me To You and A World Without Love which Lennon & McCartney wrote for Peter & Gordon and which appeared on Del’s 1964 album Handyman.

HE RECORDED AN ALBuM OF SONGS WRITTEN BY HANK WILLIAMS

Few will be aware (I’d forgotten) that he recorded an album of songs written by country legend Hank Williams or that in 1967 his Total Commitment album included The Stones’ Under My Thumb, Summer In The City (Lovin’ Spoonful), Pied Piper (Crispian St. Peters) and Sunny (Bobby Hebb).

This is the ultimate Del Shannon collection and brings together everything Del Shannon recorded, so the over three hundred tracks includes all of his early A and B sides, his mid-6os work with Rolling Stones producer Andrew Loog Oldham and his 70s and 80s recordings with the likes of Jeff Lynne, Tom Petty and Dave Edmunds.

Among the lesser known gems is his early cover version of The

OK, this isn’t going to be cheap, but if you were a fan of Del Shannon’s, finally, here’s something that will give you hours of listening enjoyment and a fitting tribute to a very talented man.

Del Shannon

Stranger in Town –The Compendium

Edsel Records EDSL 0139

AuSTIN pOWELL

Read more about Austin at village-link.co.uk/profile/austin-powell

My wife said she’s leaving me because of my obsession with tennis - and I’m too old. I said: “I’m only 40 love.”

Common sense is like deodorant. The people who need it most never use it.

“I cannot praise highly enough the service I’ve received from Rob Taggart. I’m not new to dentures but this is the first time I’ve been treated by a Clinical Dental Technician who actually makes the dentures, rather than the Dentist. With Rob’s first-hand experience every part of the process was clearly explained, and all questions answered. Extra care was taken to ensure a perfect fit; correct shade and much careful thought given to cosmetic appearance.The whole experience was quick, efficient and very friendly and after only 10 days I’ve had no discomfort whatsoever and can eat anything.I’d happily recommend Rob Taggart’s Dental Services to anyone needing New Dentures.”

JOANNA M

Why did pirates never sail down the River Thames? ‘Scurvy.

Robert Taggart Dental Laboratory

THE WINTER WILDLIFE GARDEN

HAppY GARdENING! WITH GARdEN EdITOR dAVId fLETCHER MCIHORT

January is by any measure a tricky month to garden. If the cold spell that we experienced in December continues, the ground will be like iron making any cultivation almost impossible. During freezing weather, it is best to keep off the lawn and not to prune or plant.

If its difficult for us, spare a thought for wildlife! Birds particularly suffer in freezing weather and in the absence of berries (the unfortunate result of some wildlife hedges being cut too regularly and thereby removing a valuable food source) it is essential to put out food. We can encourage a diversity of birds and enjoy watching their antics with foods that are energy rich.

Fat balls, coconut shells filled with fat, mealworms, and peanuts. Suet pellets are great and can be used to fill hanging feeders. Seeds and fruit are beneficial too. Some bargain stores sell a good range which

can be bought in bulk (better than buying small expensive packets). Don’t forget to put out a bowl or two of fresh water on a regular basis too.

The wildlife garden isn’t tidy! If we are to make room for hibernating animals, it is particularly important to leave them spaces in our gardens. Try not to rake up all the fallen leaves but use them instead as a mulch – in this way we both improve the soil and provide habitat for insects, as well as a place for foraging for Blackbirds and Thrushes.

If you keep tidying to the minimum those unwanted pots and old bricks may become

WE CAN ENCOuRAGE A DIVERSITY OF BIRDS & ENJOY WATCHING THEIR ANTICS WITH FOODS THAT ARE ENERGY RICH

inhabited by newts and frogs. If you can spare a few logs from that tree, you recently cut up then let them rot away and provide more habitat for insects such as lacewings, or ladybirds. If you drill some holes in the logs you can create bug hotels.

Even if the ground is unfrozen it is more valuable for insect life if you don’t dig. Many insect larvae including moths overwinter in the soil. Increasingly people are recognising the environmental benefits of no dig permaculture techniques. Its probably good for your back as well!

As important is the design of

our gardens to help wildlife. The scale of habitat loss is a call for all gardeners to think how we can best serve the environment. However modest our gardens are we can all make a difference. I think one of the easiest ways we can help is to plant shrubs that actually feed wildlife in the winter, and then provide us with beautiful flowers in the spring and summer. The range of berried trees and shrubs (both native and non-native) is extensive. Firm favourites in the native camp would be Hawthorn, Rowan and Guelder Rose, to name a few, and Cotoneaster, Pyracantha, Berberis as non-native choices.

With untidiness still in mind don’t cut back the ivy and leave your hedges longer. They provide valuable shelter and habitat. On the same theme herbaceous perennials are preferably cut back in the spring. Hollow stems can look dramatic (especially when frosted) and provide sanctuary for useful insects, ladybirds being one of them.

Less tidying up is the secret to providing for nature in our gardens. It also allows us as gardeners to observe nature and plan for the busiest time of year – Spring! It will soon be upon us.

As always happy gardening.

A penguin walks into a bar and asks the barman, “Has my brother been in for a drink here today?”

The barman looks at the penguin and says, “I’m not sure. What does he look like?”

one night a burglar broke into a house and while he was sneaking around he heard a voice say, “Jesus is watching you.” He looked around and saw nothing. He kept on creeping and again heard, “Jesus is watching you.” In a dark corner, he saw a cage with a parrot inside. The burglar asked the parrot, “Was it

said Jesus is watching me” The parrot replied, “Yes.” Relieved, the burglar asked, “What is your name?” The parrot said, “Clarence.” The burglar said, “That’s a stupid name for a parrot. What idiot named you Clarence?” The parrot answered, “The same idiot that named the rottweiler Jesus.”

RAZZAMATAZ GALA

WWW WESTCuMBRIA RAzzAMATAz.CO.uk

To enquire about joining Razzamataz West Cumbria, email Matty Aitchison-Rayson on westcumbria@razzamataz.co.uk. or call 01946 848148 / 07940 957894

It was a night of pride, joy, and happy tears when children from a West Cumbria based theatre school took to the West End to be part of a gala performance at London’s Shaftesbury Theatre, home to the musical & Juliet. For one night only, the cast made way for Razzamataz West Cumbria, who were joined by other Razzamataz schools across the UK to put on an outstanding show, featuring songs, music, and drama.

The energy, buzz and excitement was simply electric for the performance of the Razzamataz gala and the reaction of the audience cemented this award-winning theatre school network as the place to be for talented young performers.

“It’s truly incredible seeing the students on such a prestigious stage doing what they love and enjoying every second of performing,” says Matty Aitchison-Rayson, Principal of Razzamataz West Cumbria. “Not many people can say they have

performed on a West End stage and the life skills that comes from this type of event are experiences that they can draw on in many different future scenarios. We are committed to building young people’s confidence through exceptional experiences and giving them memories that they and their families can cherish.”

Razzamataz creates ‘triple threat performers’ meaning students leave being skilled in dance, drama and singing. During their time at Razzamataz, they will cover lots of different genres from classic West End musical theatre through to acting for camera, street dance and pop singing.

The fun classes are for all children whatever their background or ability and there is a strong focus on improving both physical and mental health. Classes start at age 2 and go on to 18 and there are lots of opportunities to perform.

I made this recipe with only fresh ingredients except for the nutmeg that has been in my spice cupboard since 1994.

IT’S TRuELY INCREDIBLE SEEING THE STuDENTS ON SuCH A PRESTIGIOuS STAGE

West Cumbria theatre school students

take to the West End stage

Cast of Razzamataz West Cumbria

Currently helping my son search for his chocolate that I ate last night

Answers on page 27

Name the world’s largest landlocked country? 2. Which two countries in South America are landlocked?

Which country is the only landlocked country in Southeast Asia?

Name the most populated landlocked country in the world?

Liechtenstein is a landlocked country bordered by which two other landlocked countries?

Name the largest landlocked country in Africa?

Can you name the second largest landlocked country in the world? 8. Which country is landlocked between Romania and ukraine? 9. Which country is landlocked between Azerbaijan, Georgia, Iran, and Turkey?

10. Which landlocked country in the Eastern Himalayas, is bordered by China to the north and India to the south east and west?

Seeing a delivery man is about to ring your doorbell, so doing your best “I’m just pottering about the house” impression until it happens.

SIGNS Of UNHEALTHy TREES

WRITTEN BY LOCAL ARBORIST ANDREW EDGAR [ORCHARd TREE SuRGERY & MAINTENANCE]

Read this article in full – visit www.village-link.co.uk

Trees are one of the most beautiful parts of nature. They provide shade, food for animals, and a natural habitat for birds and other wildlife. However, like any living thing, trees can fall ill or develop problems that make them unhealthy or dangerous.

One of the most important things about regular tree care is being able to identify health problems as soon as they occur. The sooner a potential issue can be identified, diagnosed, and treated, the less likely it’ll be that any damage will occur in the long run.

In this article, we’ll explore what symptoms to look out for if you suspect your trees have an illness or disease, so you can get them treated quickly before they pose any danger to your property or home.

Check for dead branches

You can inspect a tree’s branches for signs of disease by carefully looking at the branch itself, as well as the area around it. If you notice any discoloration, cracks, or other damage to a branch, consider cutting it off. Make sure you’re doing so in an appropriate manner: Always make sure that your

pruning saw is sharp before attempting to cut. This will help ensure that you get a clean cut and don’t damage other parts of the tree with rough edges.

When cutting off dead wood, remove it as close to where it starts on the trunk as possible; this reduces the risk of infection spreading further into your tree’s body (and makes future pruning easier).

Check for holes in the trunk

The most common signs of tree disease in the trunk are holes, cracks, and missing bark. These can indicate any number of different diseases, including cankers and gummosis.

You can treat both types of infections by pruning out affected areas and disinfecting them with a 10% bleach solution**, then sealing them up again with duct tape. This will prevent further entry by insects/fungi into these damaged areas until they heal over.

Check the leaves

Leaves are a good indicator of tree health, depending on the season. The summer and early fall are the best times to inspect leaves since they are at their greenest and most uniformlooking.

leaning trees

If your tree is leaning to one side, it may be struggling to find the right balance and needs a little help. The first thing you should do is inspect your tree’s trunk for any injuries. If there’s nothing physically wrong with the trunk, try rotating the soil around its roots so that they’re all on even footing.

root girdling

Root girdling is a problem caused by the roots of a tree growing around and strangling the trunk. These roots can cut off the flow of nutrients and water to the tree, causing it to die if left unattended.

Final thoughts

When it comes to trees, regular inspections are the best way to spot problems before they become serious. In the same way that taking your car in for a checkup helps prevent expensive repairs down the line, a tree inspection will allow you and your arborist (a professional who specializes in caring for trees) to catch any issues early on, when treatment is easiest.

These are just a few signs that your tree might have an illness or disease. There’s no need to panic—if you think your tree needs help, contact a professional arborist who can examine it and recommend treatment options.

**Always speak to a professional before applying a home remedy.

CAPITAL GAINS TAx pLANNING

IN THESE CHALLENGING TIMES ARE YOu MAkING THE MOST Of CApITAL GAINS TAx pLANNING?

a share incentive plan (SIP) or save as you earn (SAYE) scheme, you could consider opting to transfer those shares into an ISA within 90 days of receiving the shares. The ISA manager needs to agree to the transfer, but any gains will be free of capital gains tax.

Entrepreneurs Relief).

Remember the life-time cap for business asset disposal relief is now only £1 million, and any additional gains will be charged at 20%.

The capital gains tax annual exempt amount will be cut from the current level of £12,300 to £6,000 for 2023/24, and cut again to £3,000 in 2024/25, as set out in the recent budget.

In addition to these changes the reporting threshold for capital gains on self-assessment tax returns has been increased. From 2023/24 where an individual has gross disposals of no more than £50,000 in the year and their chargeable gains are less than the annual exemption, no entry on the self-assessment return will be required, but losses should still be claimed.

If you are due to acquire shares from your employer under

If you have small portfolios of other shares, which you would like to shelter from capital gains tax, you could consider selling and repurchasing within the ISA (so-called bed and ISA). The gain on the sale will be subject to capital gains to the extent it exceeds the annual exemption, but future gains will be protected.

The ISA allowance for 2022/23 is £20,000 but remember that if you don’t use it in any year, you cannot carry any unused allowance over to the next year.

If you are considering selling your business, it may be worth considering whether a sale of the assets out of your company (if incorporated) would suit your circumstances rather than a sale of the company’s shares. There are many points to consider when looking at a business sale including the availability of Business Asset Disposal Relief (formerly

The company will pay corporation tax on gains made on selling the business assets, currently at 19%; if the sale occurs after 31 March 2023 the tax rate may be 25% or 26.5% on part of it. However, when selling a long-held asset such as a building, the taxable gain realised by the company may be smaller than for an individual, as the company can deduct indexation relief for periods up to 31 December 2017.

It is essential that before any decisions are made your adviser ‘runs the numbers’ and considers all the options for you. The figures will also be useful for any negotiations which may be required.

If you have any questions regarding the above or would like to discuss any tax problems or queries with us, please contact us for a FREE initial consultation.

Pauline Jackson, Tax Partner

CROSSWORD

ACROSS

from playing field (5) who tries to impress with tricky question about university (6) rioting perhaps when taking time out

3 Throw from playing field (5) 8 One who tries to impress with tricky question about university (6) 9 Start rioting perhaps when taking time out (6) 10 Affectionate term for attractive woman (4) 11 Athlete wounded golfer with gun (4-6) 12 Recall amazing wine collection (6) 13 Milan team in France is to provoke curiosity (8) 16 Everywhere is in a disorganised muddle (3,4,3,5) 18 So pleb is reformed? That can be done (8) 21 Take no notice of foreign fellow missing at sea (6) 23 Fault-finding editor promises to pay (10)

DOWN

After the pub head of economics makes a scene (6)

Revolting roué libels Dicky (10)

Keep quiet over book (8)

Give up with whole rotten mess (5,2,3,5)

Dish stolen by dope (6)

Some upstanding prominent figures show talent (4)

Miscellaneous birds (6)

roué libels Dicky (10)

Keep quiet over book (8)

Guy entertains Mark and Victor (5)

Stern engineer advanced a smaller sum (10)

up with whole rotten mess

Article by me provides topic (5)

English girl backing Number One release (8)

Finished and emptied lorry too (6)

Remaining in port (4) 26 Llama from mountain starts to annoy certain associates (6) 27 Shellfish is unknown in new store (6) 28 Tower discovered by some happy Londoners (5)

Friend has to polish up material (6)

Instinctive reaction from referee gets the French cross (6)

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1. from which language is the word ‘ketchup’ derived? 2. Which is the country with the biggest population in Europe? 3. Who portrayed Edward Scissorhands? 4. What are made and repaired by a cobbler? 5. What is an endoscope used to examine? 6. Apart from womanizing and producing films, what was the other passion of Howard Hughes? 7. What colour are the four stars on the flag of New zealand? 8. How many states make up the united States of America?

9. Which English football team plays its home matches at Old Trafford?

10. Comedy duo Ant and dec are originally from which English city?

11. Which German football team won the Champions League in 2013?

12. Which English king married six times?

13. Whom did david Cameron succeed as the British prime minister?

Very British Problems when visiting the Dentist...

Making up for half a decade of slapdash dental hygiene, by brushing your teeth for four hours before your appointment.

Momentarily forgetting where you’re off to and eating a Mars Bar on the way.

Being extremely helpful by telling the dental practice receptionist that you’re “here to see the dentist!”.

Really wanting to move your hands to the arm rests, having already committed to a “clasped over belly” position.

Causing serious damage to your retinas attempting to avoid looking your dentist in the eye.

Hoping they remove the impression tray full of putty from your mouth before your body runs out of oxygen.

Signifying immense, white-hot pain by closing one eye slightly.

Attempting to say “thank you” to the person who’s just violently attacked your mouth with a nutcracker.

Going straight to the nearest cafe to dribble a whole cup of tea down your top.

THE LAKES MAN

same high plain as Helvellyn and the Scafells.

Before I could drive, I would take the bus to Keswick, climb Skiddaw by the tourist route and try to get down for 2:30, the next bus after that being at 6:30, a long cold wait in the bus station in winter.

When Prince Charles married Lady Diana in 1981, I was on the summit as a line of beacons was lit across the United Kingdom to celebrate the happy occasion. Unfortunately, it was a night of poor visibility, so the next ones were not in sight.

of the steep unrelenting climb to the top. Wainwright mentions a small larch tree at this point, it is now huge, with a rowan nearby.

I had cut my hand the night before the climb and my finger commenced bleeding as I soldiered on. I sucked my finger and held my hand aloft, like a child in School trying to catch the teacher’s attention.

This time I thought I’d take you through some of my recollections of Skiddaw, the mighty mountain that towers over Keswick, the fourth highest fell in the lake district.

Skiddaw has a family of satellites clustered around it, Ullock Pike, Long Side, Carl Side, Dodd, Little man, Lonscale Fell and Latrigg. It is composed of Skiddaw slate, dredged up from the bottom of the sea, 500 million years ago. That is not a misprint, by the way. It’s 499,999,936 years older than me.

The first time I climbed it was in the mid-seventies, and the top was poking out of a sea of cloud, which was scudding past due to a fierce gale – a common occurrence up there, a mate of mine once turned back from the summit as stones were getting flicked up like little daggers in the blast!

There again, I’ve been up there when there wasn’t a zephyr and the temperature was much the same as in the valley .

A criticism often levelled at Skiddaw is that it has no crags, but there is one great route up from the Bassenthwaite area over a connecting ridge that meets the breast of the mountain. What cannot be disputed is that it is a magnificent viewpoint, on the

Most recently I toiled up the South - west arete of Skiddaw little Man, which sounds rather grand but apart from a direct

DESCRIBED BY WAINWRIGHT AS “A SCRAMBLERS’ ROuTE, PuRE AND SIMPLE, FOR PuRE AND SIMPLE SCRAMBLERS ONLY.”

line from the valley and a good view out doesn’t really live up to expectations. Described by Wainwright as “a scramblers’ route, pure and simple, for pure and simple scramblers only.”

I started from the hamlet of Millbeck, parking at the village hall, where there is an honesty box with a suggested £2.00 fee.

The path, located a little way up the road to the right, follows a stream, also called Mill Beck (two words) to a confluence with Black Beck, which marks the start

I could only use my left hand from this point onwards, on very steep ground and I pondered turning back, but the terrain was too steep to contemplate a retreat. The ridge was well defined but no match for, say, Hall’s Fell on Blencathra with regards to excitement.

There are two platforms where you can catch your breath or sit cursing the steepness. I sat on one of them at 11am (it was Remembrance Sunday) and took two minutes to think of the service and sacrifice of all those who have defended our freedom and protected our way of life…the very freedom I was enjoying.

The summit was extremely windy and busy (but there was no one else on my walk, either up or down!)

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