AVOIDANCE AND EVASION ARE NOW ILLEGAL

The argument that tax avoidance is legal is now dead and gone, for good. The world of tax abuse changed today, for the better.

Posted on April 15 2013

The new Guidance on the new General Anti-Abuse Rule (GAAR) in UK taxation has been published today. I sat on the committee drafting this guidance, and so there are some restrictions on what I can say about it, especially with regard to process, but no restrictions at all on what I can say about what it means.
First, let’s get the obvious observation out of the way: despite all that I will say that is positive about the GAAR it remains the case that this is not the legislation I wanted to tackle tax avoidance in this country. I’ll deal with that in a separate post, because this GAAR does have major structural problems within it.
And then let me say that within this constraint I welcome the GAAR and most especially parts A to C of the new Guidelines that are published to day.
The reason for my enthusiasm is that the GAAR Guidelines are without precedent as far as I know in UK tax law, because they are in effect legal precedent in their own right that any court has to take into account once Royal Assent is given. And that opportunity has been seized by those drafting them to fundamentally change the environment of UK tax avoidance law forever.

Richard Murphy on tax and economics

Richard Murphy and his colleagues have effectively re-booted the ever increasingly bizarre tax decisions of HMRC Commissioners, Special Commissioners and UK Judges who have for years ruled on tax planning schemes so complex that only a secret coven of tax insiders - privy to the twists and turns, sub-clauses, sub-sub-sub clauses, interpretations, special guidelines and protocols of the UK's 7,000 pages of Finance Acts and Taxes Acts - had any chance of understanding them. 

For decades, Lord X has been allowed by law, if wearing green socks on a Tuesday morning, in the third week before Pentecost, to shovel his wealth and income to his pet horse, legally Resident and Domiciled in Monte Carlo, and pay no tax. In contrast, commoner Fred Y, following precisely the same legal maze, was bankrupted by HMRC and jailed for Fraudulent Conspiracy.  Over about 30 years, the privileged few, their Family Trusts, trusted colleagues, Bearer Bond Companies, corporations and Limited Liability Partnerships (another recent legal fiction) have siphoned up to $3 trillion out of the UK economy - and into tax free tax-havens - some, the most privileged, with the blessings of the UK Courts.  But no longer - The Spirit of the Law will henceforth apply.

Richard Murphy might justifiably say "Look upon my works Ye Mighty - and find a good lawyer". As "Tax-Avoidance, which is of course wholly legal" schemes are re-examined by Courts - the misled clients, their bookkeepers and their professional advisers will find themselves under pressure to pay the taxes they have "legally" avoided since 1980. As we have said before - if you are one of the unfortunate clients - revert to your advisers' Professional Indemnity Insurance - to recover your costs and losses. 

BREAKING NEWS GLOBAL TAX ATTACKS - APRIL 2013:

Swiss Banks fined and under attack by USA: Global Alliance For Tax Justice

World reactions to tax-haven revelations:  GLOBAL REACTION TO TAX-HAVEN DATA - EXCEPT...?

Guardian reports on BVI tax-evaders: TAX-EVASION-CAPITAL-FLIGHT

15 April 2013 - UK Breakthrough by Richard Murphy against Tax-Avoidance 

Guidance on the new General Anti-Abuse Rule (GAAR) in UK taxation has been published today:   New Rules on UK Tax-Avoidance 

TAX-EVASION-CAPITAL-FLIGHT 

TAX AND ECONOMICS ARTICLES 29TH APR 13

Global Alliance For Tax Justice

FOR IMMEDIATE RELEASE APRIL 19, 2013

TAX-EVASION-CAPITAL-FLIGHT

“A GLOBAL U.S. – SWISS SETTLEMENT OF BANK PROSECUTIONS IS A BAD IDEA”

GLOBAL ALLIANCE FOR TAX JUSTICE

The Global Alliance for Tax Justice is a newly-formed campaign coalition of 81 NGOs in

37 countries that works on policy issues related to offshore havens, private banking,

financial secrecy, and corporate and individual tax dodging across multiple countries.

I. Our Concern – The Swiss Bank Settlement

G.8. CRACKDOWN ON TAX-EVADERS
"YOU'VE BEEN A VERY NAUGHTY BOY.
SIT THERE FOR TEN MINUTES!"
(Swiss bankers severely punished for enabling tax-frauds)
With apologies to Private Eye 

The Global Alliance is very concerned to have recently learned that, according to several published reports and our own conversations with journalists, the U.S. may well be on the brink of signing a global settlement with Swiss authorities with respect to the prosecution of Swiss banks for facilitating tax evasion and other crimes. 

According to these reports, this agreement would constitute a global settlement of all existing federal prosecutions of scores of financial institutions – not just the 13 Swiss banks widely reported as under investigation, but up to 300 or more.

While we are obviously not privy to the details, we understand that this settlement would trade deferred prosecution agreements in exchange for billions of dollars in potential negotiated settlements and some access to Swiss bank data on those clients who are suspected of being American citizens or legal residents. 

II. A Few Key Problems

In our view, such a settlement would, in effect, put an end to the criminal prosecutions of Swiss banks for their instrumental orchestration of and eager participation in what...

1 Follow us on Twitter @globaltxjustice.

2 See for example: http://www.reuters.com/article/2013/03/24/us-swiss-tax-unitedstatesidUSBRE92N08P20130324? 

feedType=RSS&feedName=businessNews; http://uk.reuters.com/article/2013/04/17/us-swiss-taxminister-

idUKBRE93G0NQ20130417

3 http://www.reuters.com/article/2013/03/24/us-swiss-tax-unitedstatesidUSBRE92N08P20130324?

feedType=RSS&feedName=businessNews;

4 In addition to any client data to be required under the February 2013 Swiss-US FACTA agreement, going forward.

...can easily be described as one of the largest, most prolonged, best-organized criminal conspiracies in U.S. history.

Even on the basis of the handful of prosecutions that have already been made public, it is clear that this conspiracy facilitated tens of billions of dollars of tax evasion by wealthy Americans – at a time when ordinary Americans are struggling to make ends meet, let alone pay taxes. Of course we would love to learn that the reports we’ve been hearing are wrong. But assuming that there is something to them, we’d like to share with you our detailed concerns. While such a deal would clearly have many advantages for Switzerland, it would be very unfortunate for the U.S. to enter into such an agreement at this time, for at least four key reasons:

1. It would fly in the face of the progress that the world is finally making right now toward cracking down on tax havens.

2. It would risk dividing the U.S. from the EU and the rest of the OECD, reducing pressure on Switzerland to reform.

3. Any such settlement would require Swiss parliamentary approval that could take months. So there’s no need to rush it through right now, even as the EU, the OECD, the G8, and the G20 are considering important reforms.

4. Such a settlement might limit the use of the one penalty that Swiss banks fear most – jail time.

The rest of this document examines these objections in more detail.

1. A Swiss bank settlement would fly in the face of the dramatic progress that the world is finally making toward cracking down on tax havens. We are at an historic crossroads. In the wake of the ‘offshore leaks’ scandal and a myriad of other recent scandals, there is unprecedented worldwide pressure to crack down on havens. We are seeing huge advances in transparency and law enforcement in Europe, key policy shifts by the OECD, the G8, and the G20, and commitments by a growing number of countries to accept U.S. standards on automatic information exchange.

This is exactly the wrong time to let up on the pressure on Switzerland.

2. A Settlement Now Risks Dividing the U.S. from the EU and the rest of the OECD on Haven Reform.

In the case of the EU, Switzerland is facing the strongest united front ever with respect to the demand that it end, once and for all, its distinctive, continuing role in financial secrecy, organized tax dodging, money laundering, and corruption.

¶ By Switzerland’s own admission, it is still the world’s largest recipient of cross-border private investments. On the Tax Justice Network’s latest “Secrecy Jurisdictions Index” of 73 havens, Switzerland ranks #1, well ahead of #2 and #3, the Cayman Islands and Luxembourg.

Further, recent studies of haven wealth by TJN have shown that Switzerland’s official estimates of its offshore wealth – $2.1 trillion as of 2012 -- are far too low. The global total for offshore private financial wealth is $21-$32 trillion, not the $10-$12 trillion implied by Switzerland’s official numbers. Indeed, TJN research has recently uncovered the fact that a huge fraction of Switzerland’s investments from offshore are

simply off the books, not recorded in official wealth or bank data.

¶ Switzerland likes to pretend that it is just one of many havens, merely on a par with other “offshore financial centers” like the Cayman Islands, Jersey, the BVI, or, upstream, the U.K. and the U.S. In fact, since at least the 1970s, however, we have seen a continuing parade of scandals that underscore Switzerland’s truly distinctive role in the global haven banking system – and the distinctive role played by leading banks like UBS, Credit Suisse, Julius Baer, and many others.

¶ In just the last year we have been reminded of Switzerland’s unique role in accumulating and protecting the stolen wealth of the world’s “Politically-Exposed Persons” (“PEPs”) – from Angola’s Dos Santos to Mubarak’s Egypt to Putin’s Russia to Mugabe’s Zaire, to senior public officials in France,11 Spain,12 Greece,13 Italy, and the UK

See http://www.reuters.com/article/2013/04/18/us-swiss-banks-specialreportidUSBRE93H07620130418.

6 http://www.secrecyjurisdictions.com/PDF/Switzerland.pdf.

7 The official total for private investments in Switzerland is $2.1 trillion as of 2012. See (BCG, 2012).

8 See http://tjn-usa.org/storage/documents/The_Price_of_Offshore_Revisited_-_22-07-2012.pdf.

9 For example, vault gold, other stored valuables like currency, art collections, and precious gems, and

investments held through so-called “omnibus accounts” in the names of Swiss wealth managers or trusts.

10 See for example the investigation of Ferdinand Marcos’ diversion of at least $3.5 to $7 billion of

Philippine Central Bank loans directly to his accounts at UBS and SBC in the 1970s and early 1980s, in

J.S. Henry, The Blood Bankers. (Basic, 2005), Chapter 3. The Philippines is still servicing this “odious”

debt to this date. As of 2013, the Swiss banks involved have returned a grand total of $585 million to the

Philippine authorities.

11 http://www.news.com.au/breaking-news/world/french-former-budget-minister-resigns/story-e6frfkui-1226624009619.

¶ We have also seen Switzerland’s desperate attempts to negotiate so-called “Rubik deals” with its neighbors in Europe. But lately this has been running out of steam, especially with respect to key countries like Germany, France, Spain, and Italy. This is for very good reason. Upon closer analysis, these deals -- which offer estimated tax payments based on Swiss banks’ own estimates of what client assets are worth in

exchange for continued bank secrecy – are riddled with loopholes.

¶ Partly in response to the U.S. FACTA law, there is now growing support in the EU for automatic information exchange. (“AIE”) Just last week France, Italy, Spain, Germany and the UK announced that they would pilot an AIE platform that other EU countries can join. Of course Swiss banks prefer the traditional slow-motion “upon request” bilateral tax treaty-based system -- AIE is anathema to bank secrecy. But the days for relying on the outmoded bilateral request system are numbered.

¶ European tax enforcement efforts, while lagging U.S. efforts up to now, are catching up. Just this week German authorities raided at least 200 clients of leading Swiss banks, including Credit Suisse/ Clariden. French and Spanish authorities are also becoming more aggressive.

¶ All these pressures on Switzerland are coming to a head in several key EU policy venues. In the next two weeks, with the support of France and Germany, the EU Parliament’s Crim Commission in Brussels and the 47-member Council of Europe’s Parliamentary Assembly in Strasbourg will be examining fresh proposals to crack down on Switzerland’s special role with respect to PEPs. UK Prime Minister David Cameron has already announced that cleaning up tax havens will be an important theme of the June G8 in London. The September G20 in Moscow may also provide an opportunity for the world to tackle tax havens and the Swiss role in particular. All told, it appears that the EU as a whole has simply had it with Swiss chicanery. With all this momentum, this is not the time for a Swiss settlement, but for closer collaboration with the EU, other OECD countries, the G8 and the G20.

12 http://www.lavozlibre.com/noticias/ampliar/744095/el-gobierno-rechaza-responder-a-iu-icv-si-barcenas-figuraba-en-la-listafalciani.

13 http://www.nytimes.com/2012/05/03/world/europe/akis-tsochatzopouloss-corruption-case-hits-hard-ingreece.

html?pagewanted=all&_r=0

14 The UK “Rubik” deal with Switzerland, for example, omits “discretionary trusts” as well as safety deposit vault gold (as does the

US FACTA), which is massive. As you may know, “safety deposit boxes” in Switzerland may be 100 sq. meters or even larger.

15 See http://www.dw.de/germany-raids-suspected-tax-dodgers-using-cd-data/a-16748305;

16 See http://www.leparisien.fr/flash-actualite-economie/comptes-en-suisse-chez-ubs-353-personnes-signalees-au-fisc-francais-18-

04-2013-2738017.php; http://translate.google.com/translate?sl=auto&tl=en&js=n&prev=_t&hl=en&ie=UTF-

8&eotf=1&u=http%3A%2F%2Fwww.boursorama.com%2Factualites%2Fevasion-fiscale-montebourg-demande-au-procureur-deparis-

de-se-reveiller-a36984c5d1ef7183b1adb025583702f6; http://www.rtl.fr/actualites/info/article/evasion-fiscale-l-appel-de-hervefalciani-

a-la-france-7760531399

3. The U.S. Can Afford to Wait for the EU/G8/G20, Since It Is Not Even Clear That Swiss Ministers Have Authority to Conclude A Deal Precisely because of the pressures outlined above, the U.S. is in the driver’s seat. Indeed, Swiss Finance Minister Widmer-Schulmpf admitted this last month when she stated that she is very happy with what’s already on offer: “We could sign it tomorrow if the United States wants to do it.”

Anticipating such a settlement, however, just this week the Swiss Parliament severely restricted the discretion of any Minister to sign up for secret information exchange agreements without another round of parliamentary approval. In practice this means that even if the settlement were signed today, it might face at least a six-month ratification process in Switzerland’s parliament.

Given the growing opposition to “compromises of bank secrecy” on the Swiss Right, as well as popular Swiss revulsion at the 2010 UBS deal, it is not what kind of settlement deal would even survive. This implies that any agreement signed now should really be regarded simply as a marketing ploy – an attempted white wash -- on Switzerland’s part, rather than a solid agreement. Switzerland is simply desperate to be able to market itself as a clean “offshore financial center” just like any other, rather than the global leader of this

dubious industry. We can understand why the Swiss are eager for such a deal. But why should the U.S.

be a party to such a white-washing exercise?

4. What the Swiss Banks Really Fear Most Is Not Large Fines, But Jail Time, the Inability to Travel, and Ill Repute.

The large fines imposed by DOJ on UBS and HSBC were impressive. But from an economic standpoint it was almost certainly not the banks’ shareholders or senior managers who paid them. Ultimately they amounted to less than 5 percent of corporate profits, and were easily passed along to customers and clients.

On the other hand, what does seem to get the Swiss banks’ attention is the fear of actual jail time for their CEOs, senior private bankers, wealth managers, and other white collar professionals. As one reporter recently noted, Swiss bankers have lately become international pariahs, rather like some Russian senior officials. They have to stay at home for fear of being arrested if they travel abroad.

17 See: http://www.tagesanzeiger.ch/schweiz/standard/Ein-UBSStaatsvertrag-soll-nicht-mehr-moeglichsein/

story/28068664

This implies that any settlement deal with the U.S. that substantially reduces the risk of prosecutions for individual Swiss bankers will be much less effective than a deal that maintains it, even at the cost of lower financial settlements. Given what we’ve already seen in the UBS and HSBC cases, therefore, the Global Alliance is very concerned that the U.S. might be giving up its most important source of leverage for influencing future Swiss bank behavior. Is it just about the cash? At all costs, the U.S. needs avoid the perception that in the U.S., justice is for sale – that if you are a wealthy and powerful enough individual, corporation, or banking center, with influential friends in high places, your criminal behavior – no matter how recurrent – can always be forgiven with a fine.

III. Summary.

Overall, we believe there is very little to be gained by the U.S. by not continuing its existing investigations and prosecutions of leading Swiss banks for at least a few more months.

This would support U.S. allies in the EU, the rest of the OECD, and the G8/G20 in their reform efforts. It would provide an opportunity to examine and perhaps fix the glaring the “loopholes” in Swiss financial asset reporting under FATCA noted above. It would also enable the U.S. to take the lead in working more closely with rich and poor countries alike to address the glaring global PEP/kleptocracy problem -- and the offshore asset non-recovery problem associated with it that so many Swiss banks have contributed to.

The Global Alliance looks forward to supporting your efforts on this long journey toward transparency, tax justice, and honest banking – which may now finally at last be getting somewhere!

Thanks for your time. I’d be delighted to answer any questions.

Sincerely yours,

18 http://www.reuters.com/article/2012/06/14/us-swiss-bankers-travel-idUSBRE85D13920120614

James S. Henry, Esq.

Chair, Global Alliance on Tax Justice

Senior TJN economic advisor

Sag Harbor, New York 11963

(516)-721-1452

jamesshelburnehenry@mac.com


TAX AND ECONOMICS ARTICLES 29TH APR 13

RIGHT TO KILL - RIGHT TO LIVE

CONCEALED WEAPONS ARE BANNED
 IN MOST U.S.A. STATES. SO KIM KEEPS HIS ON VIEW.

3 October 2017

(CNN) A day after the deadliest mass shooting in modern US history, authorities are learning more about Stephen Paddock who fired into a crowd of thousands during a country music festival from a Las Vegas hotel room and the weapons he kept.

At least 59 people were killed and 527 were injured in the shooting that started late Sunday night. Police believe he killed himself, ending the massacre.

****

Post script - 17 Dec 2014.

PAKISTAN SCHOOL SLAUGHTER

http://edition.cnn.com/2014/12/16/world/asia/pakistan-peshawar-school-attack/

Primitive, stone-age, raving lunatics slaughter 145 children, in the name of revenge, Islam, Allah and Mohammed. 

SPOT THE LOONY: How long will it be before some other deranged lunatic carries out a copycat mass killing at a school in America? What does the gun lobby recommend? Arm the kids? Or re-check every US gun licence and confiscate all weapons from mad people? Who makes and sells guns to these suicidal savages? Who teaches them that they are doing God's work? It is time the world's silent 99% majority took action to humanely lock away all the crazy guilty parties. Where are our world leaders?

***************



Post post script - 17 April 2014.

Former New York Mayor Bloomberg to spend $50 million on gun control

Perhaps as an Easter present to America, New York's ex-Mayor Bloomberg has publicly joined "Everytown.org - Mayors against Illegal Guns" - an association of 1,000 US mayors to ban guns.

Reason might be emerging from our primate intelligence. Happy Easter America.

******************

Post Script - 19 April 2013. 

SPOT THE LOONY - Twenty-five US Senators, presumably bribed by the gun makers, have just prevented new laws being  passed that would test the sanity and mental stability of  Americans who are buying guns - at "Gun Fairs"; and would restrict gun magazines to a mere ten bullets. Ninety percent of American voters approve the proposed laws. The inmates of lunatic asylums for violent multiple murderers, disapprove of the new tests - claiming tests and ten-shot-magazines would infringe their human rights to slaughter more than ten children, women and their neighbors - in any one killing spree. Democracy can go to hell. What will history make of these barmy, crazed people holding political office? And of the weedy, watery, feeble restrictions being proposed by the White House? Just ban all guns!

MISCONSTRUING THE CONSTITUTION.

U.S. Constitution, Amendment II
(also known as the Second Amendment)

"A well-regulated Militia being necessary to the security of a free State, the right of the people to keep and bear arms shall not be infringed."  1791.

(15 April 2013 - Reuters) - Two bombs ripped through the crowd at the finish line of the Boston Marathon on Monday, killing three people, maiming others and injuring more than 100 in what a White House official said would be treated as an "act of terror."

NYT December 14, 2012

The Shootings at Sandy Hook Elementary School

A gunman killed 26 people, 20 of them children ages 5 to 10, in a shooting on Friday morning, and then killed himself. Another victim was found in a house in the town.

KPM - Kill-Per-Minute-Scale

The right to bear arms was first granted to Protestants in England in 1689 who needed to defend themselves against hate attacks. English Bill of Rights 1689, Many of the Founding Fathers of America were Protestants escaping such religious persecution. They were initially under British rule, leading to The War of Independence 1775-1783. In drawing up The Constitution, each State devised its own legal wording to continue the citizens' right to bear arms. These diverse versions were worded in times when a militia man, a free American, used front muzzle loading pistols and muskets - single shot guns - or fought with swords and farm tools. Today, each State has its own interpretation. 

In the light of modern weapons - I suggest that for the 2nd Amendment guns and bombs should be ranked on a Kill-Per-Minute-Scale KPM. Intelligent, brave, free, American families then can decide which

THE FOUNDING FATHERS
AUTHORIZED SINGLE SHOT GUNS.

weapons sane persons and households can use - by reference to The KPM Scale.

My recommendation is that only single-shot, front muzzle loading guns should qualify. Otherwise, the applicant citizen must explain why he or she wants or needs to have the capability of killing, say, twenty people per minute. 

SPOT THE LOONY - The world is dangerous enough with a trigger happy, belligerent North Korea threatening nuclear war, without one of the most advanced nations arming 352 million assorted inhabitants with the capacity to OVERKILL about a billion souls.

WAKE UP AMERICA! THERE MUST BE LIMITS TO THE RIGHT TO BEAR ARMS?

130,000 TAX EVADERS NAMED

CLAWBACK - REPATRIATION OF EXPORTED
ASSETS, BACK TO THE SOURCE NATIONS.

The tax-havens-capital-flight revelations of 130,000 names of persons and companies using The British Virgin Islands and other Caribbean havens to hide huge amounts from the tax authorities, have triggered reactions from around the world. Go to the source of the revealed data:

THE CENTER FOR PUBLIC INTEGRITY

Governments have woken up to the vast sums of money and assets that have been gouged out of their industries and siphoned from the High Street - to join the previously concealed  rivers-of-offshore-cash that more than outweigh the alleged mountains-of-debt that OECD countries, their fiscal authorities and the majority of their citizens are accused of "borrowing" to fund their lazy, workshy, overpaid lifestyles. The $21 trillion to $32 trillion estimated to be buried off-shore by trans-border corporations and individuals will more than repay The Mountains of Debt - clear all current hunger, vital medical programs and the investment needs of the next 20 years - and, by liberating and mobilising all oppressed peoples, will set the world on a modern hi-tech course to unparalleled wealth for society.

Notable among the nations too shy to comment is The United Kingdom - Great Britain, which is unsurprising as it invented the concept of tax havens - for privileged aristocrats (Only little people pay tax). But today, now that every Tom and Dick and Harriet, every minor business and high paid executive, are burying all their surplus treasures in tacky little tax-free islands and mountain-tops, served by banks as safe as The Bank of Cyprus - major governments are going for repatriation of their assets. From which regions was the tax-free money siphoned - where are the well-springs of The Rivers of Cash? 

Is your nation getting back its fair share? Do you know which of your government officers and tax officials have tax-haven accounts? Act now to avoid disappointment.

• DAME MARGARET THATCHER 1925-2013.
• TAX-EVASION-CAPITAL-FLIGHT
• TAX AND ECONOMICS ARTICLES 29TH APR 13
• 
  

DAME MARGARET THATCHER 1925-2013.

LADY THATCHER PAVED THE WAY FOR
TONY BLAIR'S "NEW LABOUR" .

POST SCRIPT - Midday 17th April 2013.

Lady Thatcher's funeral, at St Paul's Cathedral, City of London, has just concluded. It was a gathering of the British Establishment - The Great and The Good -  with pomp and ceremony only previously granted  to Prime Minster Winston Churchill. Many fine words of praise have been heaped upon the first UK female Prime Minister. She was a unique politician and a deservedly lauded lady. But, before memory fades and witnesses pass on, on behalf of those of us who lived through her reign of terror and reaped the aftermath, and as a witness who understood the economics of her policies, I want to balance the historical record - before it is set as hysterical adulation and before any proposal that she be canonized into the sainthood (Saint Margaret of Westminster).

Margaret was a paranoid warrior. She saw every encounter as a battle and she killed and wounded her "enemies" without mercy. Her first premiership from October 1979 came after a decade of economically crippling, stupid industrial strikes and wage increases that plunged Britain into The 3 Day Week, due to power cuts, rubbish /garbage lying in the streets and third rate products from our factories. I ran a small business; I blamed the industrial and banking managers and executives. Margaret blamed the workers - and attacked them with all the resources of our police and armed forces. 

She deliberately created mass unemployment and sabotaged British industry, both large and small, with no provision or plans at all for regeneration. This was class and civil war. It was wrong, bullying, and short sighted. She plunged Britain into recession from 1980 to 1999. She bankrupted hundreds of thousands of hard working small businesses (Let Them Suffer Market Forces) while liberating "The City" to siphon off all the UK's liquidity - and steal everything they could "Monetize".  After her resignation, her aggressive, blaming policies and short-termism had taken root. Allegedly socialist Tony Blair faithfully followed in her footsteps for another ten years. Her legacy is therefore the current parlous state of the UK economy - unprecedentedly high unemployment, industrial wages subsidized by taxpayers at below The Living Wage - and from 25% to 50% unemployment of our university graduates who live without hope of any meaningful careers. In place of industry, she and her acolytes have shoveled trillions into "The City" who have in turn shipped it offshore to tax-havens - as are the Thatcher Family and Blair Family assets. In war, these would be traitorous and treasonable acts.

http://www.mirror.co.uk/news/uk-news/margaret-thatcher-tax-snatcher-mystery-1828441 

Yes, she was an astonishing, brave, handbag swinging, chariot scything, bold Boadicea - but she attacked the wrong people - she bullied the poor, soft, defenseless, easy targets and sold out her neighbours, colleagues and countrymen to the pimps, loan-sharks, tax-evaders, fraudulent bookkeepers, incontinent gamblers and the selfishly greedy who today think that they "own" Britain. Dame Margaret Thatcher - and Tony Blair - could have made Britain Great again. She chose not to. She was no match for Churchill or any other great predecessor.

During the great funeral, I watched for, but thankfully did not see, the coffin lid slid sideways by a sepulchral hand. The Mummy may not be returning.

9th April 2013.
Margaret Thatcher, “The Iron Lady” died yesterday, 8^th April 2013, at her apartment in the Ritz Hotel, Piccadilly, London. A Conservative or Tory Party leader, she was the longest serving UK Prime Minister of the 20^th century, eleven and a half years from 1979-90; winning 3 successive elections until she was booted out by her own cabinet colleagues.

I believe her downfall followed one headmistress-like insult too far, when in Cabinet she publicly berated her most loyal and able Minister Geoffrey Howe, denounced by her as a Tory-Wet, for not learning his foreign office brief. Howe in attack mode had been mocked by socialist MP, Dennis Healy, who said “…it is like being savaged by a dead sheep”.  But Howe proved to be a wolf in sheep’s clothing when he decimated Thatcher in his resignation speech – directly causing her forced, tearful, resignation on 22^nd November 1990.

MY THATCHER BIAS? In my early twenties, I belonged to a Tory debating group in Manchester, The Winston Circle. I voted for Thatcher twice – but not the third time. I was owner-manger of two small businesses in 1979 employing 80 people, when she came to power – and I lived through her regime as a “small business owner”; the class she grew from and most promoted as the backbone of Britain. I was born and raised as a True Blue Tory. As such I comment on Thatcher’s policies with long experience and balance.

WHAT THATCHER DID RIGHT:

1) She was the first and so far only female UK Prime Minister. This was a great, momentous, historic achievement – deservedly celebrated in The Hall of Fame.

2) She knocked UK management’s heads together to stop the endless, silly strikes at Britain’s factories and coal mines. E.G. Our local Oxford car makers, British Leyland, employed 13,000 people who made the worst cars in the world and who struck three times a day. I know, because a close friend was a Personnel Officer at BL in the worst years, and I employed a few of their most skilled craftsmen to make Mallalieu Bentleys in 1977-80.

3) She earned a science degree at Oxford University – Margaret could think.

4) She sold 1.5 million Council Houses to the tenants – making them proud homeowners. She privatised British Telecom and made the phones work for business, for the first time. But, she privatised British Rail and we still suffer the awful mess it caused. The privatisation of Energy and Water might be good or bad – the jury is still out after 30 years of trial and error.

5) She saved the English speaking Falkland Islands from invasion by Spanish speaking Argentina.  

6) Thatcher was a courageous, hard working, fast action fighter who did not court popularity. She truly was a World Statesperson.

7) She worked with President Reagan and Soviet Leader Gorbachev to end the Cold War and eventually to bring down the Iron Curtain.

WHAT THATCHER DID WRONG:

1) She decimated British industry and via monetisation she transferred all the wealth to parasitical mediocrities in The City and overseas – cleaving zealously to the idiotic Monetarist “Free Market” ideology. She wrecked the Real Economy in favour of the Paper Economy. She may not have acted in ignorance – she appears to have profited personally.

2) She bankrupted hundreds of thousands of small UK engineering businesses in her war on the trade unions, by increasing the Bank Base Rate to 15.1% in 1981. This enabled any rich person or company anywhere, to deposit cash in Britain, to “earn” risk-free up to 17.5% interest. We small business owners, employing 60% of the workforce, went bust paying the unsustainable 17.5% - 20% charged on secured, all risk overdrafts, much of which went to USA “investors” and crime syndicates, all guaranteed by tax-payers. 

3) She abolished the UK Courts’ cap on usury – which up to 1979 usually ruled that any money-lending at more than 30% a year interest was illegal and unenforceable. This opened the UK door to USA Mafia Loan sharks who still thrive today, now lending £1.2 billion in pay-day loans to the very poorest, charged at up to 4,000%. This is a very great evil.

4) Thatcher Family wealth is now shrouded in mystery. What sort of business was husband Dennis Thatcher in? What is the Family worth and where do they pay tax?   Did Margaret glorify personal greed and tax-havens – not least by the public example she set in picking up millions of Republican dollars for "speaking fees" after resignation, December 90 to June 91, and sticking them (tax-free?) initially in a so called Thatcher “charity” in Berne, Switzerland. When in power she slipped her son Mark £10+ million “commission” diverted from Cementation and major arms suppliers to the Middle-East. This was the base of Mark’s rise to wealth and to a foolish, embarrassing life.

This family example and tax-precedent, in my view directly led to today’s $2 to $3 trillion of tax-evasion-capital-flight from the UK to tax-havens, another great evil that has wrecked the UK economy. Financially, Margaret was a greedy, selfish, short sighted sociopath. Ex-Prime Ministers Thatcher's and Blair's sources of personal wealth are rooted in America. Remember whistle-blower Deepthroat’s advice about the Watergate trail “Follow the Money”.

5) She consciously created mass-unemployment, in her (very necessary) war on the unions, but had no thought and took no action to create alternative modern industries to re-employ people. Her battle cry “A fair day’s work for a fair day’s pay” only applied to the undeserving rich, feather-bedded in The City, to her friends and family and to herself. 

6) She publicly insulted her close colleagues – and latterly referred to herself as “We”. Even my mother – who adored Margaret Thatcher – could not accept the “Royal We” – which in Britain is reserved for The Queen (or King). Thatcher exhibited signs of mental instability.

ON BALANCE – Lady Margaret Thatcher deserves her fame, a place in history, and her notoriety. She was remarkably single-minded, she rescued Britain from the previous decade of being wrecked by daily strikes – but she swung the pendulum too far, decimated Britain’s manufacturing base, and, professing belief in the industrious magical fairies and miracles of the self-governing, self-correcting Free Monetarist Markets, she opened the nation’s major arteries to massive tax-evasion-capital-flight and banker abuse – which may yet, 25 years on, end in social chaos. Ultimately, for British interests, she was blinkered, sociopathic and extraordinarily short-sighted.

As her enemies are singing in the streets, “Ding-dong, the witch is dead” indeed. Let’s hope she won’t rise again on the 3^rd day.


TAX AND ECONOMICS ARTICLES 29TH APR 13

TAX-EVASION-CAPITAL-FLIGHT

 

REFORM, REVOLT OR WAR?
OUR GOVERNMENTS WILL CHOOSE.

A REAL AND CLEAR GLOBAL DANGER.

UPDATE 15TH APRIL 2013 ACTION THIS DAY

Tax-evasion-capital-flight is a greater “Real and clear danger” to the world than is North Korea. It has bankrupted Greece and Cyprus, and is bankrupting Spain, Portugal and Italy. It has drained the UK, USA, Russia and other major economies of working capital and threatens the global system. The OECD Paris 2010 estimate is of $21,000,000,000,000 (twenty-one-trillion dollars – 70 million jobs) stashed in tax-havens. The 2008/09 collapse of UK and USA banks cost $3 trillion of tax payers money; tax-haven funds increased by $3 trillion in the same period. This indicates that the losses, on which the banks claim tax-relief, are in fact back-to-back trades where money appears to be “lost” in Wall Street or London but reappears in dummy companies in tax-havens, controlled by the same persons.

The Guardian newspaper’s headline of 4^th April 2013 is “Secrets ofthe rich who hide cash offshore” which includes business people at every level and senior government figures and some Finance Ministers; from many different countries.

  New Rules on UK Tax-Avoidance  - Tax Avoidance is rescinded. 

4 April 2013

Guardian - The leak of 2m emails and other documents, mainly from the offshore haven of the British Virgin Islands (BVI), has the potential to cause a seismic shock worldwide to the booming offshore trade, with a former chief economist at McKinsey estimating that wealthy individuals may have as much as $32tn (£21tn) stashed in overseas havens.

DER SPEIGEL - An international network of journalists ICIJ has obtained some 2.5 million records from tax havens detailing shell companies, offshore accounts and dubious financial deals. The unprecedented leaks include the names of 130,000 people who at one time or other moved their money offshore.

CANADA - In what is believed to be one of the largest ever leaks of financial data, the Washington, D.C.-based International Consortium of Investigative Journalists has received nearly 30 years of data entries, emails and other confidential details from 10 offshore havens around the world.

CBC News has partnered with the ICIJ over the last seven months to gain exclusive Canadian access to the information. Thirty-seven media outlets in 35 other countries are also involved.

Taxation - European Commission welcomes tax evasion revelations

Revelations published on 4 April exposing a vast international web of tax evasion have come as a blessing for the European Commission. The fight against tax havens is one of the European Union executive’s top priorities, but it has complained that EU member states are dragging their feet on the issue.
The International Consortium of Investigative Journalists, based in Washington, has published an extensive list of public figures - diamond dealers from Antwerp, the treasurer of the 2012 French presidential campaign, as well as Indian, Georgian, Russian and Thai oligarchs, and funds collectors for the American Democratic party - who have carried out a total of around 2.5 million transactions (not necessarily illegal) in certain jurisdictions considered as tax havens, such as the Cayman Islands and the British Virgin Islands.

Australia - The innocent.

Russia - FROM CBC 4th April 13 - ...The company, Commonwealth Trust Limited or CTL, operated out of the British Virgin Islands, one of the most secretive jurisdictions in the shadowy world of offshore finance. Founded by Toronto millionaire Tom Ward, CTL's business was registering and administering new BVI corporations for a global clientele. While there's no evidence CTL or Ward actively participated in schemes to rob the Russian treasury, documents found amid a massive leak of financial records indicate that the company often failed to check who its real clients were and what they were up to — a practice that allowed the colossal fraud at the heart of the Magnitsky case to unfurl.

SILENT CHINA - What $32 trillion? Where? Hear no evil - See no evil - Speak no evil.

Financial Times 

April 4, 2013 8:30 pm 

Data leak exposes BVI investors’ names By Vanessa Houlder and Elizabeth Rigby

The investigative magazine Private Eye, issue 1337, 3 April 2013, identifies major professionals previously involved in siphons to tax-havens, who are now embedded at the top of the UK’s anti-tax-fraud departments. The report cites Chairman of the board of HMRC (HM Revenue & Customs), Ian Barlow, ex-KPMG one of the world’s biggest tax-planners; – Commercial Secretary to George Osborne, The Chancellor of the Exchequer, Paul Deighton, ex-Goldman Sachs London chief; - and Chairman of the Pensions Regulator, Michael O’Higgins, ex-PA Consulting. Who appointed these financial engineers into positions of such power?

The global tax-evasion community has hundreds of “sleepers” embedded in nations’ tax collections systems to try to ensure that “tax-planning” works. A retired senior international corporate finance director assured me there is no conspiracy but said “They will never be able to trace the transactions”. I think he is out of touch with modern computing. After last month's Cyprus bank collapse, confiscating Greek and Russian tax-haven assets, would you trust the tiny Caribbean populations to guarantee your illegal hoard?

Previous Private Eye investigations cite a relationship between Dave Hartnett, ex-head of HMRC who personally “settled” several immense corporate tax bills at very low prices before scuttling into the private tax-planning sector, and Head of the National Audit Office, Amyas Morse – who, oddly, found nothing wrong with Dave’s Deals.

Three months ago, my Member of Parliament wrote to The Treasury asking if any elected or appointed persons in the UK government have off-shore companies or bank accounts. We await their findings. But, recent reports of major tax-evasion by senior French, Greek, USA, British, Russian, African, Chinese, Middle-Eastern, Pacific Rim and other regions’ executives – and of dentists, footballers, doctors, plumbers, pop-singers and all – demonstrate that the majority of “top” people evade tax on an unprecedented scale. The Lagarde List of 2059 Greek’s with secret accounts at HSBC Zurich confirms the extent of tax-evasion-capital-flight.

Fewer than 0.5% of the global population, 3.5 million, have hidden assets off-shore, most contravening tax-laws, – and are now on strike, unable or unwilling to invest in the world’s future. These few frightened selfish souls have to be re-educated into letting go of “their” money – or suffer the Cyprus Solution. Unemployed graduates and youngsters, the oppressed poor, and the majority 99.5% population, will not wait much longer before reacting with anger.  

The destructive race to the bottom of tax-rates that even major countries, such as Britain and America, have entered is wrecking the global economy and must be reversed. All the tax-haven funds (about 70 tax-havens have been listed with their secrecy-ratings) must be repatriated to the economies from which the funds have been siphoned – and the $21 trillion invested in modern industries to give our children and our grandchildren jobs, to feed the starving, heal the sick and to set the world on course for a new era of unparalleled immense prosperity.

YES we can! – Mr President Obama. Get on with it!

GLOBAL REACTION TO TAX-HAVEN DATA - EXCEPT ...the UK?  

No tax-havens please - We are British.

DAME MARGARET THATCHER 1925-2013.

CYPRUS - THE BUTTERFLY'S WING

THE LAST HAVENS - RIVERS OF CASH

CYPRUS & KILLER TAX-EVASION

CYPRUS BANK TAX AND PUTIN

BEDROOM TAX - BULLY THE POOR

TAX EVADERS - COME HOME – ALL IS FORGIVEN

TAX AND ECONOMICS ARTICLES 29TH APR 13

EASTER BABIES & BIBLE TRUTHS

FROM A SINGLE FERTILSED CELL - IN 9 MONTHS

THE MOTHER NOURISHES 2 TRILLION MORE CELLS.

As Easter Sunday 31st March 2013 approaches, with its magical eggs, New Testament Resurrection, Jewish Passover, seeds, planting, Moon and Sun driven Spring tides, Spring Solstice, vernal equinox (20th March 2013), parades, celebrations and global ancient legends and archetypes - we might contemplate the miracle of the creation of new life - particularly intelligent, human life. 

While Christmas, the birth of Christ, the Messiah, The Saviour, The Anointed One, is the archetype for the beginning of life for mankind - The Easter story as related by the the Gospels (diaries) of the Apostles, who lived at the time of Jesus, is the cornerstone of Christian Philosophy - being evidence of God's new testament (contract with humans) offering us redemption of our "sins" (sins are willful acts that cut us off from the congregation - "grace" joins us to humanity), the fortitude to bear pain, suffering and death (The Crucifixion), and the promise of Resurrection (eternal life with God in Heaven, after a time, and after some complex journeys - such as Descending Into Hell. Nobody said it would be easy).

Books from all the world's religions and hundreds of historians argue about the facts, fiction, life, death and meaning of Jesus Christ. One of the clearest histories I have read is by atheist A N Wilson. There are thousands of others.  http://en.wikipedia.org/wiki/Historical_Jesus

The Old Testament - mankind's history from God's Creation of the Universe up to the first Christmas, prophesied the coming Messiah. Christians argue that Jesus fulfilled all the prophecies - ancient Judaism, the desert race that wrote the history in the Old Testament, disagrees. Their Messiah, rescuer, leader, hero is still to come. Perhaps both are right. It is a very complex universe.

 Is THE BIBLE a reliable history and moral guide? Only Hollywood can say.  

http://www.bibleseries.tv/ 

However, humanity's Christmas (BIRTH) and Easter (REBIRTH) myths and celebrations, based on the movements of stars, planets, moons, asteroids and seasons, predate all written history by hundreds of thousands of years. Birth, Death and Resurrection are not entirely new topics for thought and discussion in the hallowed places where humans congregate. 

SCIENCE HAS GATHERED SOME DATA AND FORMED A FEW THEORIES.

We adult humans are very, very, very complex; being an organised organism of, it is rumoured, up to 100 trillion cells (brain, skin, hair, teeth, blood, nerve etc) each cell containing 2 inch spiral ladders or helices of DNA with 220 million spokes; all carefully placed; all magically operating and co-operating. Let me do the maths for you – it calculates as 22,000,000,000,000,000,000,000 or twenty-two thousand, billion, billion well ordered molecules, all doing what they are supposed to do – integrated to keep us alive and amused for seventy or more years – before we give up the ghost and disintegrate.

Crick and Watson and colleagues have given us deep insights into what babies are made of - DNA, genes, cells and so on. The greatest and abiding scientific mystery is - what pattern, what template is the embryo following as it converts its mother's energy into millions, billions and trillions of stem-cells; unspecified cells that can become any type of cell, anywhere in the human body, and slots them into its mind boggling jigsaw? How is the template known to the baby? Where is the template stored or where does it exist?

A human ovum or egg is the size of a full-stop in this text. An enthusiastic tail wagging spermatozoa is about 100 times smaller. When they combine, conception begins, the universe announces another miracle well beyond our comprehension, the full stop divides into two full stops – or a colon: and then into a cluster, in which a heartbeat, the pulse of the universe, spontaneously begins – and a wilful child starts its determined journey into a sensational period of “life” in this solar system, for three score years and ten. 

This wilful, intentional cluster embeds itself into the safe haven of its mother’s womb and grows from the nourishment, information and care she provides. She in turn is often protected by the father – who brings food, furs and digital TVs, and lights fires to keep her and her embryo warm and fed.

 We, the clever human race, conjecture that all the unique characteristics of this emerging new life form, a dissipative organism that takes, shapes and discards energy, are dictated by the merest wisp of an invisible string of chemicals called DNA.

YOUR BABY GROWN-UP AND
CARRYING AN EGG TO VICTORY

Over nine months the baby will be given the energy to grow from the size of a full-stop, a single fertilised cell, to about seven pounds, 3,175 grams, 3.2 kilograms, estimated to be at least 2 trillion cells. So, while mum and dad jointly and almost equally (100 to 1) kick-start the process – mum thereafter contributes about 2 trillion times more via her womb and via the umbilical cord and placenta that she shares with the baby.  The baby grows by about 55 billion (55,000,000,000) new cells a week - for 36 weeks; and it organises them all to be in the right place at the right time doing the right thing. Isn't that miraculous - the Easter miracle?

Contrary to most opinions to date, which deemed the placenta and amniotic fluid inviolable; in this process, in this nutritious stream, science has recently learned that the mother’s DNA, genes, memes (cultural and traumatic experiences), immune responses – and harmful drugs, alcohol, nicotine and other pollutants – are passed to the baby. Equally, the baby passes DNA back to the mother.

Mothers always have their children in the back of their minds – now it seems that this is quite literally true. Fetal DNA can enter a mother's brain and remain there for decades, according to autopsies of female brains.

During a pregnancy, cells from mother and fetus can cross the placenta and survive for decades in the skin, liver and spleen – a phenomenon called fetal microchimerism.

MIXING IT WITH MOTHER

Natural transformation between mothers and foetuses. As its name implies, it is a natural mechanism used by some bacterial cells to take up DNA from the environment. This environmental DNA was, at one point, located in other bacteria. For instance, when bacteria die and disintegrate, their chromosomal DNA is released. Fragments of this DNA remain in the environment and are freely available to other living cells, including other bacteria. These naturally occurring DNA fragments can enter a living bacterium through its cell membrane, after contact with that membrane. If the DNA is double stranded, one of the strands will pass across the cell membrane into the cell, and the other strand will be dissolved, or hydrolyzed. Parts of the newly introduced single-stranded DNA molecule may then recombine with similar regions on the bacterial chromosome and become incorporated into the bacterium's genome.

Transcending the Placental Barrier - "It shows just how ubiquitous the exchange of these cells is," says Hilary Gammill of the Fred Hutchinson Cancer Research Center in Seattle. "We used to think of the placenta as a complete barrier." 

SCIENTIFIC SPECULATIONS

Humans have found that the templates for life-forms are not fixed, but are dynamic and change moment by moment. One implication is that species evolution happens far faster than Darwin supposed. Many scientists are looking for new templates that shape life – DNA is central to the research.  My own view is that these Templates are functions of The Aether-Matrix; Prof Rupert Sheldrake names the template medium “Morphic Resonance”  in his book The Science Delusion. THE SCIENCE DELUSION

Most scientists look to DNA as the basic template of organisms. However, recent biology, Epigenetics, medicine and science has adjusted and updated the consensus about what DNA (deoxyribonucleic acid) does and how it does it.

The discovery, announced on 25^th April 1953, of the DNA double-helix string in every living cell, by Crick, Watson and molecular biologist Rosalind Franklin – who, without a Y chromosome and lacking a penis, was barred from Nobel Prizes – revolutionised our understanding of the templates of life, sentience, intelligence and consciousness.

From 1953 to 2011, the scientific convention had been that the 4 DNA bases, adenine (abbreviated A), cytosine (C), guanine (G) and thymine (T) – that make the millions of rungs of the DNA spiral ladder - were created at conception and thereafter “What God hath joined together, let no man put asunder” they remained in fixed order – obligingly fixed so that we could study them. This is no longer the consensus belief.

Richard Dawkins in his 1976 book The Selfish Gene, so fervently believed in this fixity that he built an entire upside down philosophy, a new religion, stating that humans are complex robots propelled by the anthropogenic, intelligent, godlike desires of DNA assembled into 46 packets of (selfish) genes – 23 from each parent; an erroneous if ingenious concept that he zealously impressed on most of science for several decades.

Post Dawkins, recent discoveries show that DNA in living cells changes continuously in response to internal and external forces - while DNA in dead cells such as old teeth, hair and bones is indeed fixed and legible for thousands of years. DNA analysis now tracks Homo-Sapiens back 340,000 years. Last year Harvard University Medical School recorded an illustrated book by coding inert, lab-made DNA, mailed it to another lab, and played it back. DNA packs a very high data-density punch.

Goldman and colleagues claim to have achieved a density of 2 petabytes (10¹⁵ bytes) per gram of DNA which, they calculate, would allow at least 100 million hours of high-definition video to be stored in a teacup  

THE TEMPLATES? Electro-magnetic broadcasts /radio waves /Light is far more data-dense than DNA. Today – what does science know about the templates of living organisms? Focusing on allegedly conscious intelligent human life - we need a sense of order and scale:

Scale and Size:

An atom is approximately 0.2 nanometers in diameter. A nanometer equals 0.0000000001 meters. The smallest molecule in nature is the diatomic hydrogen molecule (H2) which is 0.74 angstrom in length. An angstrom is equal to 0.1 nanometers or 1.0 x 10-10 meters.

Read more: 

What Is the Comparison Between Atoms & Molecules? | eHow.com http://www.ehow.com/about_6382556_comparison-between-atoms-_amp_-molecules_.html#ixzz2NEb4W9JX

WHICH CAME FIRST – LIGHT OR DNA? My theory is that the templates for all phenomena exist in space-time, in the universe, formed of light /electro-magnetic /radio waves, which in turn have been formed by the events and movements of all phenomena (material things as contrasted with no-things) and are dynamic signals or data that change constantly.

www.noelhodson.com/index_files/Life-Universe-Everything-8Mar2011.pdf

HUMANS ARE HALFWAY BETWEEN THE
LARGEST & SMALLEST THINGS WE KNOW.

Electro-magnetic broadcasts – weightless/massless but permanent universal dense-date carriers (e.g. Videos from Mars – light from distant galaxies).

Epigenetic chemical switches – molecules or atomic elements known to activate or deactivate sequences of DNA code, which may be set in the DNA but may not be operative.

DNA strand, Nucleotides – Complex molecules – 220 million base pairs about 2 inches long per cell.  http://en.wikipedia.org/wiki/DNA

Proteins – Larger complex molecules such as sugars

http://en.wikipedia.org/wiki/DNA  

Genes – Ordered packets of DNA and proteins

Chromosomes - collections of genes

Cells – about 100 trillion per person - http://en.wikipedia.org/wiki/Cell_(biology)

In conclusion, it seems that Rugby Forwards, with several hundred trillion cells, start as a single fertilised cell the size of a full stop, designed by the universe, with 23 genes from each parent – then spend nine months in their mother’s womb, where she  multiplies the cells by 2 trillion to make a baby – before it fights  its pugnacious way out into the world – to score in the All Nations Rugby Union matches – sharing DNA with  its team-mates in the hot baths and having significant bits of his anatomy ripped off, in the name of sport. That’s Life.

Happy Easter

DISSIPATIVE CREATURES:

http://noelhodson.blogspot.co.uk/2012/11/you-chose-to-be-born.html (*An average person consumes and converts 30 tonnes of nourishment, which, like us, is 70% water. We also convert a few tonnes of oxygen and other fuels. Imagine the seventy year process speeded up on film as we extract energy from these flows, convert the organisations we absorb into our higher organisation - our template - renew most of our trillions of cells every seven years - and yet stay recognisably in shape, remain identifiable as our unique selves. We are constantly changing our building blocks, but always stay the same; just a little worn at the edges and older.)

TEMPLATES:

 http://noelhodson.blogspot.co.uk/2013/02/what-is-gravity.html My guess is that the in-falling energy is balanced by the out-flowing energy – and that the differential in the rate of in-flow and out-flow and the time differences between integration and disintegration of mass enables the existence, for a time, of the body or phenomena (phenomena or “things” include pebbles, trees and thoughts – thoughts are tangible packets of energy).

THE SCIENCE DELUSION

INDEX - LIFE, UNIVERSE, EVERYTHING - JAN13

CHASE THE LIGHT

I NEVER ASKED TO BE BORN

Last Easter Sunday was 8 April 2012; it moves around the calendar to coincide with the first Sunday after the full moon of Spring, or Northward, or Vernal equinox - that this year was on the 20th March.

An Easter Essay on the Aether for Atheists, Humani... 

An Easter Essay on the Aether for Atheists, Humanists and Theists. 

CREATURES OF LIGHT - TILL THE END OF DAYS

My Boy The New Messiah - Maybe!