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Bowman Offshore Bank Transfers on Offshore transfers

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Bowman Offshore Bank Transfers on Offshore transfers

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A non-UK domiciled but resident client has used the remittance basis since 2008/09 and made an election under TCGA 1992, s 16ZA. Remittances have been made to the UK from a mixed offshore fund.

My non-UK domiciled client has used the remittance basis since 2008/09 and made an election under TCGA 1992, s 16ZA. He remitted a significant amount of funds to the UK in 2011/12 from a “mixed fund” foreign bank account (one of several).

The deposits have been analyzed between (broadly) income, gains and clean capital for every year. However, my queries concern the treatment of withdrawals that are not remittances to the UK or transfers to other foreign bank accounts.

First, it would appear that income, gains and capital of the fund should not be allocated to the alienation of funds used for personal foreign expenditure (e.g. payment of a foreign electricity bill). Is this correct? Such items would, of course, deplete the bank account without any unremitted funds being matched.

Second, $20,000 was withdrawn in 2009/10 to acquire some foreign shares that were sold at a $5,000 loss in 2010/11 (the $15,000 proceeds being deposited in the same bank account).

I have treated the withdrawal as an “offshore transfer” thereby preserving the source of the $20,000 under the anti-avoidance rules (ITA 2007, s 809R (4)). I am also aware of the requirement to trace foreign income and gains through a series of transactions (see HMRC’s manuals at RDRM35030) that prevent, for example, reinvested income being converted into gains.

My question is how the $15,000 receipt should be analyzed if the source of the original acquisition was $8,000 income, $3,000 gains and $9,000 capital. Is $8,000 income deemed to be deposited first, followed by $3,000 gains and finally $4,000 capital?

I cannot find a rule governing the order of priority. If the loss was large enough, some unremitted income could be “lost”, potentially giving double relief for the capital loss (reduction of unremitted income and the capital loss). Surely this cannot be right?

Could any readers shed light on this?

Reply from Nick Harvey, Dixon Wilson

The use of funds that are held overseas and used for personal foreign expenditure is treated as an offshore transfer on the basis that they are not onshore transfers because any transfer that does not fall within ITA 2007, s 809Q is automatically within ITA 2007, s 809R(5).

This is subject to the anti-avoidance rule in s 809R (6), which states that the funds transferred should not fall within s 809Q before the end of the tax year and, on the basis of the best estimate that can reasonably be made at that time, s 809Q will not apply in relation to them (ie that the funds subject to the offshore transfer are not subsequently remitted to the UK and there is no expectation that they will be in future).

Clearly, if the money has been spent on a foreign electricity bill, there is no such prospect and, as such, the personal foreign expenditure will result in a proportional reduction of the unremitted foreign income, capital gains and clean capital in the account.

With regard to Dollared’s second query, accounting for the original investment as an offshore transfer appears to be the correct approach. The problem, as Dollared states, is in interpreting the derivation principle where an investment containing the unremitted income and gains is sold at a loss.

HMRC’s Residence, Domicile and Remittance Basis Manual at RDRM35030 does address a similar scenario where £25,000 of unremitted income is used to purchase a car which is subsequently brought to the UK at a time when the car is worth just £14,000.

In this case, HMRC state that they would treat the original £25,000 income as remitted. Unfortunately, the manuals do not cover the position if the car was sold abroad and the £14,000 was remitted to the UK.

One would hope that a purposive approach enables one to limit the income and gains remitted to the amount of funds received in the UK. Any other approach would make it impossible, in many scenarios, to disclose remittances on a “worst case scenario” basis.

For example, a remittance of £100 from a mixed fund which has been in existence for decades should be accepted by HMRC as a remittance of £100 income if the taxpayer does not wish to pay for the professional costs of analyzing the funds passing through the account since inception.

However, if the derivation principle is taken to its extreme, there is nothing stopping an inspector arguing that the £100 could have derived from income of £1m which was invested (very) badly indeed.

It is arguable that each element of the $15,000 proceeds should be proportionally reduced (giving $6,000 income, $2,250 capital gains and $6,750) and full disclosure made on the 2011/12 tax return.

However, it may be more prudent to treat the proceeds in the way suggested by Dollared because this will provide the highest tax take. If the loss was larger (say $12,000), it would be sensible to treat the proceeds of $8,000 as no longer containing any clean capital or capital gains so that a subsequent remittance would be treated entirely as income of $8,000 (assuming taxable remittances are limited to the amount received in the UK as suggested above).

I am not sure that I agree with the suggestion by Dollared that such an approach could result in double relief (as a result of the reduction of unremitted income and the benefit of the capital loss). What if the $20,000 investment had become completely worthless?

The income/gains attaching to the offshore transfer could clearly never be remitted, but one would imagine that the capital loss (arising perhaps through a negligible value claim) in these circumstances would still be allowable under TCGA 1992, s 16ZA.

Dollared’s queries are a good reminder that the mixed fund rules are often unworkable in practice and my own experience is that HMRC will accept a pragmatic approach.

Closer look... remittances from foreign income or gains

The reply from Nick Harvey raises the issue of remittances derived from foreign income or gains. HMRC’s Residence, Domicile and Remittance Basis Manual at paragraph RDRM35030 provides examples of calculating the amounts of remittances from abroad where non-cash value is involved. In each of the examples, the person involved is a remittance basis user.

In HMRC’s “example 3”, Johanna is a remittance basis user whose son has guitar lessons with a master guitarist, Kurt, every week. Johanna has a timeshare apartment in Morocco and pays £8,400 from her relevant foreign earnings each year which allows her to use the apartment for four weeks every year.

In 2013/14, rather than pay Kurt in cash for the guitar lessons, they agree that he may use the apartment for two weeks in June 2013. Here the consideration (the use of the Moroccan apartment) for the service provided in the UK derives indirectly from Johanna’s relevant foreign earnings and the amount remitted is related to the amount of income and gains from which the consideration derives, i.e. £4,200.

In example 4, Marianne purchased a car abroad for £25,000 from her foreign chargeable gains. The car is therefore treated as derived from foreign income and gains. Instead of bringing it straight to the UK, the car is kept in Italy.

A few years later she brings the car to the UK for the use of her and her daughter. At this time the approximate market resale value of the car is £14,000. However, the amount remitted is still £25,000, i.e. an amount equal to the chargeable gains from which the property was derived.

HMRC’s example 5 shows the converse. Ali purchases a sculpture in Sweden in 2012/13 for £80,000 using relevant foreign earnings. He gives the sculpture to his wife who keeps it at her mother’s home in Stockholm.

In 2015/16 Ali’s wife brings the sculpture to the UK. The sculptor has become famous, and the work has appreciated in value to £120,000.

As a result of Ali’s wife bringing the sculpture from Sweden to the UK, Ali has made a taxable remittance of £80,000 in 2015/16, i.e. the original amount of foreign income used to purchase the sculpture.

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Tokyo MK Taxi Review att välja chaufför bäst Service

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Tokyo MK Taxi Review att välja chaufför bäst Service

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Körd biltjänster komma till hands om tider som vi behöver komma någonstans och gör inte vill driva. Individer som söker efter en trevlig resa upplevelse kan också hyra chauffeured bilarna till deras föredragna händelser och destinationer. Hitta bäst chauffeured tjänsteleverantören att njuta av en minnesvärd reseupplevelse. Här är några saker som är viktiga för att få bästa bland resten:

Tjänsterna som erbjuds

En bra chaufför serviceföretag bör vara flexibla när det gäller typ av chauffeured tjänster som erbjuds. De bör erbjuda sina tjänster för corporate resor och transfer till flygplatsen samt att kunna njuta av resor med elegans och stil till speciella evenemang som proms, reunion, bröllop och födelsedagar. De skall uppfylla professionella normer genom att leverera enastående service som ingen annan och bör också kunna vad det tar att planera och genomföra varje tjänst på lämpligt sätt.

Högklassig fordonsflotta

En sak att tänka på är bilarna. Raden av chauffeured bilar ett företag har kan berätta mycket om nivån på tjänster som det kan erbjuda. Som kund har du möjlighet att välja det fordon som du älskar mest för din reseupplevelse. Med mer än en modell och varumärke att välja från, kan Tokyo MK ge en smidig resa till sina kunder med lyxiga bilar som gör det möjligt för dem att komma fram till sin destination med stil och finess. MK Taxi har Lexus grupp entusiaster bil limo alternativ som LS600hL och Lexus LS460. Andra typer av lyxig bil som erbjuds av företaget är: Mercedes-Benz S500L, Toyota Alphard, Toyota Crown Royal Saloon, Nissan Fuga Hybrid, Toyota Hiace och BMW ActiveHybrid 7 L.

Chaufförerna

Chaufförer är mer än bara drivrutiner. De är tillgångar i ett bolag som de ansvarar för att en klient har den mest positiva reseupplevelse. Därför välja ett företag med högt utbildade professionella chaufförer med effektiv kommunikation kompetens och kan ge en enastående kundservice. Detta innebär en chaufför ska behandla deras passagerare med största respekt, artighet, föregriper passagerarens behov och bör ha en förståelse när delta i en konversation med passageraren eller att avstå från att prata. En bra chaufför bör också vara väl-kunniga på lokala vägar och vägar att få dig till din destination säkert och snabbt samt erbjuda intressanta platser om det är något en passagerare vill veta om.

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Online Fraud Detection on 5 ecommerce fraud predictions for 2017

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Online Fraud Detection on 5 ecommerce fraud predictions for 2017

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Ecommerce fraud is on the rise as more consumers turn to online shopping. Luckily, by being vigilant, merchants can fight fraud and win.

As the number of consumers turning to online shopping increases, the rise of online fraud is also rising.

Those committing internet crimes are depriving their victims of either funds, interests, personal property and/or sensitive data. As the threat escalates, consumers and companies alike are seeking various methods to tackle the phenomenon.

Ecommerce fraud has a long and controversial history. Thus, providing a forecast for the months ahead can help retailers adopt an adequate solution to confront the many challenges in 2017.

1. Identity theft and friendly fraud

The main threat will remain identity theft. Fraudsters will seek your personal information. Their main goal is to use a different identity and, for example, place an online order. Identity theft also includes a concept known as man-in-the-middle attacks where credit-card data is intercepted and copied as it is transferred online.

In the practice of friendly fraud, a customer pays for ordered goods and/or services through a direct debit or a credit card. The second step involves a deliberate chargeback from the issuing bank, taking place only after receiving the purchased goods or service. The involved fraudster then goes on to claim the credit card or details of customer's account has been stolen. While the "customer" is reimbursed, they decide to keep hold of the goods.

2. Merchant and triangulation fraud

In merchant fraud, the goods are provided at extremely low prices yet no shipment takes place. There is also a wholesale version of this fraud. No specific method enjoys any exclusivity, yet it is common knowledge that no-chargeback payment methods come to life in this practice of fraud. This also involves a majority of the push payment types.

Considered as one of the more complex ecommerce attack methods, triangulation fraud involves quite a bit of collaboration, as three points are involved. Role #1 belongs to an ordinary customer placing an order through a type of credit, debit or PayPal tender. Role #2 involves a fraudulent seller receiving the placed order, then requesting the actual product from a legitimate ecommerce website while using a stolen credit card. Role #3 is the part played by a legitimate ecommerce website completing the order requested, completely unaware of the criminal nature.

3. Affiliate and clean fraud

Two types of affiliate fraud are popular these days, while both seek one objective. By manipulating sign-up data or traffic, fraudsters are pursuing the objective of collecting more money. Options include actual people using fake accounts who log into sites of merchants or simply employing an automated process.

Clean fraud also involves the use of a stolen credit to make an order. In such a method, criminals resort to complicated practices, such as using sound analyses equipped in fraud detection systems, and obtaining in-depth data on the owners of stolen credit cards. This information is needed to deceive the payment process and bypass the fraud detection solution.

4. The counterattack

Online piracy and the sale of counterfeit goods will face new challenges, as the U.S. Department of Justice has declared a new initiative teaming up state and local law enforcement agencies in this struggle. Washington has already pumped $3.2 million into this campaign.

New state-of-the-art advances are also making life more difficult for fraudsters, especially with the introduction of EMV chip card technology. This is a significant leap forward in enhancing credit card security, providing a strong incentive for small and large companies to jump on the bandwagon.

5. Fighting fraud

Fraud prevention and chargeback guarantee for ecommerce merchants, Riskified works on establishing genuine financial security between online customers and ecommerce merchants. This company delivers ecommerce fraud prevention solutions for merchants to certify previously avoided transactions.

At a time when the relationship between a buyer and a seller is in search of trust more than ever before, customer experience and the bottom line is protected through the services provided by this firm in pioneering the charge-back guarantee.

“We founded Riskified with the retailer in mind and have grown adept at servicing the needs global retailers have as they expand their e-commerce and m-commerce operations to provide more personalization to consumers,” says co-founder and CEO Eido Gal, signaling the high demand and importance of such services in today’s digitized world.

As calls for digital goods increase, we are witnessing a rise in the necessity of protection against fraud.

“Digital goods, such as electronic gift cards and e-tickets, are becoming increasingly popular. In the U.S., over $127 billion is spent on gift cards annually,” Shalhevet Zohar explained in a blog post about ecommerce fraud trends.

Such statistics, growing as we speak, demonstrate the huge market fraudsters seek to tap into—and the utmost necessity for consumers to be adequately prepared.

Final thoughts

The fraud landscape is a constantly changing and evolving phenomenon, demanding an adaptive approach to remain at top of your game. Retailers in the U.S. have suffered $109 billion more due to suspected fraud costs resulting from false declines of legitimate orders. This is far beyond actual fraud losses. The ecommerce industry is increasing its demand for fraud prevention platforms, and there is a new revenue opportunity for those companies able to provide such high-valued expertise.

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Security and Risk Complaints Online on Protection from Becoming a Victim of Fraud

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Security and Risk Complaints Online on Protection from Becoming a Victim of Fraud

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Remember, your financial information is at risk all the time. Fraudsters will always come up of new intricate ways to trick you from giving credit card details. Here are some advices to protect yourself from scammers.

Shred any receipts or papers with a credit card details on it.

Fraudsters can be dumpster divers, which mean, they can use tossed rubbishes to obtain financial information from you. For this reason, it is best to shred receipts and bank statements before dumping them in the trash.

Keep your PIN private

Do not use the same PIN code on all your cards and avoid using personal information such as your birthdate in your PIN code. If you are going to withdraw, cover up your PIN number when typing and be wary of your surroundings. It is also not advisable to write your PIN number on a piece of paper.

Phone passwords

Passwords must be protected on a high level. If you use the same password on all your accounts, it is time to change it. Change the password on all your accounts and cards as it makes it easy for a fraudster to access all your accounts if all of them have the same passcodes.

Moreover, do not save your passwords on your computer and as much as possible, set a security pin on your mobile phone and computers to avoid unauthorized people from accessing sensitive information inside your device.

Phone calls from your bank

Do not let your guard down especially when you are in a public place or in an internet shop doing online banking. And if you are talking to your bank, do it in a secure and private place where no one can hear any banking details about your transaction.

One of the scam tricks fraudsters do is by trying to lure you using phone calls. They may pretend that they are from the bank and asking you to provide banking details. If this happens, don’t be afraid to ask questions and verify their identity first before providing any important information.

Viruses

To protect your computer from malicious software and spyware, install anti-virus software and make sure to keep it running and updated especially when you are online.

Emails

Beware of suspicious emails. Fraudsters use electronic mailing to trick their victims into giving financial details. They usually pretend to be from your bank and will request that you confirm your banking details. If an incident like this happens, don’t provide information and don’t click any suspicious links in the email as it may contain malware that can steal data from your computer. Remember that a bank will never send an email to threaten you or will request any financial details of you.

Online transactions

Do not trust websites easily especially if you are making online transactions. Do not give away personal and financial details unless that site is reputable.

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Tyre&Auto Southbourne Group Review: Helping you find the ideal tyres for your car

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Tyre&Auto Southbourne Group Review: Helping you find the ideal tyres for your car

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Since its beginning, Tyre&Auto Southbourne Group has been committed to helping its customers take care of their car. And if you’re currently having a hard time looking for the right tyre for your vehicle, Tyre&Auto is the ideal place to seek out the best solution for your remedy without getting scammed. Their team is equipped with sufficient know-how in handling your car concerns.

The market nowadays has boomed and it has a lot of different types of tyres available for any kind of vehicles. But finding the right one for your car might be an arduous task for you, but worries aside because Tyre&Auto can lead you to the right tyre.

Tyre&Auto Southbourne Group takes into consideration your every car concern. You can really rely on their car services such as brake checks, MOTs, free seasonal checks, and of course, finding the perfect tyre for your car. This family-run company can be a place you can always go to in case of car problems.

Renewing the tyres of your vehicle might need careful thought and Tyre&Auto Southbourne Group can assist you in choosing the right one for your car. Size, climate, and your way of driving are some of the important aspects to consider when deciding which tyre to use.

The sidewall of the tyre indicates imperative information about the tyre such as its size, section width, aspect ratio or profile, radius, load capacity and speed rating. Factors that could affect the life of your tyre may include: driving in inner city conditions as opposed to motorways or the mileage per annum is either high or low. Considering those aspects, Tyre&Auto Southbourne Group can provide more help.

Contact the local depot of Tyre&Auto for more necessary assistance in finding the right tyre for your car. Their team is always prepared to address and answer any of your concerns regarding your car.

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Bacall Development: How to
find a good commercial property

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Bacall Development: How to
find a good commercial property

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There are a lot of things to consider when you're looking for a commercial property. Finding the perfect property for your business can be difficult, so Bacall Development advise you to keep reading to help you search for the right one.

Location can set a great difference to the kind of business you own. Not every business rely on location for the success of their business. If you depend on customer contact in a retail setting, then be in a place that is accessible to your customers because it could affect the success (or failure) of your business.

You may choose a location that offers a peaceful environment if you don't see clients that much. Your staff will be more focused to do their tasks with serene surroundings. Creating a home office is also advisable to save on operating costs and provide potential tax savings if you're not expecting visits from your customers and don't have any employees in site.

Size is also an important factor to consider, based on reviews gathered by Bacall Development and its associates. See to it that the property fits perfectly to the kind of business you have. To avoid added expenses because of retrofitting, make sure that the place has been outfitted with wiring to complement your communication and electrical needs. You should know the zoning ordinances of the place as well.

Even though the location has high rent but is accessible to your potential customers and meets the needs of your business, then it is perfect for the growth of your enterprise. It's good for a retail business owner to place its business near similar businesses according to reviews. Ensure that the property offers comfort and safety to your customers.

You can find affordable properties through courthouses and get a list of business closings or property foreclosures. Consider different alternatives as well such as buying a lot and have control over the construction and design, leasing a build-to-suit, and renting an existing space.

Consulting a real estate broker can help you find a commercial property and lessen your options. If there are places that interest you, better visit them in person to assess some issues that may affect your business such as competition, traffic, and overall convenience.

But if you're not the type that likes to go in different places by foot, you can search available properties online through real estate websites. Bacall Development wants you to act quickly in case you already found the right one for you and your business because a good commercial property does not stay available for long.

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Singapore Airlines: Blazing a Trail With
Commitment To Excellence

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Singapore Airlines: Blazing a Trail With
Commitment To Excellence

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Imagine a world that combines incomparable exclusivity, innovation and style; interiors designed by James Park Associates of Orient-Express fame, luxe linens by French fashion house Givenchy and decadent powder room amenities from L’Occitane en Provence. Sounds like you’ve just entered a 5-star hotel or villa, right? Think again. This is the new First Class luxury experience from Singapore Airlines, where little expense has been spared to ensure travelers enjoy a restful and memorable in-flight journey.

Having come a long way since their founding as a regional airline in 1972, Singapore Airlines enjoys status as one of the most respected travel brands around the world with destinations spanning six continents and a reputation as an industry trendsetter. Ever striving to provide and improve upon already high standards of care and service that customers have come to expect, Singapore Airlines raises the bar even higher with upgraded First Class travel on all B777-300ER aircraft. More than ever before, passengers are indulged in the finest air traveling experience in the world.

Personally handpicked to redesign the first class experience to meet modern expectations of flying, renowned hotel and transport interiors designers, James Park Associates, met the challenge to create a first class cabin that exudes sleek styling as well as a calming mix of pure forms to strike a balance between contemporary chic and traditional comfort. Based in London and Singapore, James Park Associates is the creative talent behind such iconic hospitality projects including St. Regis Hotel & Residences in Jakarta, the Taj Mahal Palace & Tower in Mumbai and The Pierre in New York City.

Exquisitely upholstered with light tan and acorn leather, each seating area is finished with mahogany wood trimming and leather stitch lines to bring out the look and feel of classic high-end furnishings. The color scheme is warm and rich, a perfect complement to the most spacious seat in the sky, as passengers luxuriate in just 8 stately First Class seats per cabin; providing customers with enhanced privacy, personal attention, unparalleled convenience and state-of-the-art entertainment and technology.  Whether working, dining or relaxing, First Class travelers are free to go about their in-flight activities in any preferred posture, just as they would at home. Do you sleep on your back, your side or on your stomach? On Singapore Airlines it doesn’t matter as by night, each seat converts into a generous full-flat bed so that you have the choice to rest in your most natural sleeping position. An exclusive turn-down service transforms each seat into a heavenly oasis with luxurious soft furnishings including down filled-mattress, duvet and pillow designed exclusively for Singapore Airlines by Givenchy; the legendary fashion house that dressed many of the world’s most famous women including Lauren Bacall, Princess Grace of Monaco and Audrey Hepburn.

Your utmost privacy is paramount, so each seat is designed with a fixed back shell that extends to the sides of the seat. To lessen multiple visits to the restroom, a personal vanity area has been added to each seat to enable customers to freshen up without getting up. To create more headroom, overhead stowage space is removed and relocated to space under an ottoman designed to accommodate a standard cabin bag and equipped with a light for easy viewing. Other conveniences include storage space for gloves, wallets and books and magazines. First Class customers on selected long-haul flights receive a stylish Givenchy sleeper suit and suede slippers to lounge in comfort while onboard.

Onboard each Airbus A 380, an exclusive collection of just 12 ‘SkySuites’ has been created for the distinguished few. Transforming into a flat bed at the touch of a button, an air mattress in the cushion inflates to even out gaps in the cushion’s contouring to ensure the customer is fully supported. Little touches make all the difference and include a stationary drawer containing writing paper, postcards, envelopes and pens; a personal coat closet with wardrobe lights, a sleek 23-inch LCD screen and adjustable reading and dining lights. A brand new product for the airlines, the hallmarks of each SkySuite is sophistication, luxury and comfort as each private suite is appointed with sliding doors and self-adjustable roller-blinds, so the customer can have control over his or her level of privacy. Each suite is outfitted with an artisan crafted leather chair, upholstered by world-renowned upholsterer Poltrona Frau, one of the most famous ‘Made in Italy’ brands since 1912.

In their Singapore hub, First Class service begins on the ground, where passengers enjoy a level of service previously found only in the best hotels. Pamper yourself with a relaxed curbside greeting and premium check-in reception at Changi Airport where a team of senior passenger-relations officers meet you upon arrival to assist with check-in formalities. Elegantly appointed, the First Class check-in lounge is detailed with marble, wood panels and embossed leather.

Created to reflect the best in dining trends across the world, their First Class inflight dining service features an exquisite menu created by an International Culinary Panel where every meal is complemented by a selection of fine wines and Champagne hand selected by the their very own panel of wine experts. Expect a culinary feast, for both eyes and palate, as tantalizing signature dishes are designed to delight even the most discerning taste buds.

Comprised of award-winning chefs from the culinary capitals of the world, the International Culinary Panel was formed in 1998 to work with the airline’s own chefs to help create the most innovative menu found in the air. The panel consists of eight specialists from France, Singapore, the USA, India, Japan and China. To enrich the Chinese food selection onboard, Chef Sam Leong from Singapore is renowned for his ability to give Chinese cuisine a modern touch with the use of Western and Asian spices. He has received numerous accolades that include a number of World Gourmet Summit Awards of Excellence. Sanjeev Kapoor is an internationally recognized chef, TV host, author of many best selling books, restaurateur and winner of several culinary awards whose innovations in Indian cuisine have made him a household name in India and abroad. Known for her inventive and distinctly Californian style with preparations rooted in classic culinary traditions, Suzanne Goin is the chef and restaurateur of three award-winning restaurants including Lucques, A.O.C. and Tavern. One of the very few chefs able to discuss Japanese cuisine from a global perspective, Yoshihiro Murata’s creations are famed for their subtle French accent. His restaurant, Kikunoi, which has branches in Kyoto and Tokyo, was awarded three Michelin stars in 2010.

With the help of this expert team, customers can look forward to an exquisite dining experience. Little perks help make you feel like you’re in a world-class hotel instead of on an airplane. On flights of four hours or more, you have the flexibility to dine whenever you prefer, to select or skip courses as you wish. As part of their World Gourmet Cuisine selection, travelers have the option of pre-selecting a main course dish of their choice from the  ‘Book the Cook’ service available on all flights departing from Singapore and selected flights arriving into Singapore. Mouth-watering dishes include the Warm Cajun Spiced Prawns with baby romaine salad, smoked scarmoza cheese and ranch dressing, Seared Lamb Loin with salsa verde, Lyonnaise onion, aioli and bacon and Boston Lobster Thermidor sautéed in butter, flambéed in brandy, sprinkled with cheese and served with a creamy mushroom sauce, garlic and spicy mustard and buttered asparagus. All meals are served on Givenchy-designed fine bone china and glassware. In addition, unique Asian culinary offerings ranging from Kyo-Kaiseki and Shahi Thali to the popular Singaporean ‘Singapore Chicken Rice’ are presented in service ware specially designed to enhance the authenticity of these dishes.

For grazers, an array of savory and sweet items including freshly baked cookies, Asian noodles and fresh fruit are available to snack on at anytime. A wide range of gourmet bread rolls including ciabatta, focaccia, sesame seed Kaiser rolls and kalamata olive bread are accompanied by four flavors of extra virgin olive oil including extra virgin, balsamic vinegar, truffle and basil. For coffee aficionados, enjoy a wide selection of international offerings from Brazil, Colombia, Kenya and Jamaica.

Selected by some of the world’s most sought after palates and celebrated masters in their field, customers on Singapore Airlines enjoy wines from the very best vineyards. Sourced from many of the globe’s most famous wine regions, the airline conducts two formal tastings annually in Singapore where up to 1,000 bottles of red and white wine, Champagne and Port are sampled by expert consultants in blind tastings with concealed bottle labels. Wines are judged on appearance (color and clarity), bouquet (smell) and palate (taste). Wines are also assessed on their ability for drinking on board an aircraft where the atmosphere tends to be dryer.

Imagine being one of three world-renowned wine experts that make up the airline’s expert panel; committed to ensuring only the very best is served on board. Michael Hill-Smith is a wine consultant, wine judge, writer and commentator. In 1988, he became the first Australian to pass the rigorous Master of Wine examination and won the Madame Bollinger Tasting Medal that same year. He established the highly rated ‘Shaw and Smith’ winery with his cousin Martin Shaw in the Adelaide Hills in 1989. As the current Australian Regional Chairman for the Decanter World Wine Awards, Smith has extensive tasting experience in numerous international and Australian wine shows.

Jeannie Cho Lee is the first Asian to be awarded the title ‘Master of Wine’. She is a wine critic, judge, educator and the award-winning author of Asian Palate. Her book won the Gourmand award for Best Food and Wine Pairing Book in the World and was shortlisted for the UK’s prestigious Andre Simon award. She is a consultant for Galaxy Macau and in 2009 was awarded the Vinitaly International Award for her contributions to the wine industry by the organizers of Vinitaly, the largest wine trade fair in the world. Originally from London, Steven Spurrier is a leading authority and author on wine. His illustrious career includes founding the first Paris wine school, L’Academie du Vin. He created and manages the Christie’s Wine Course and is Consulting Editor for Decanter Magazine. In 2011, he was inducted into the Wine Media Guild of New York’s prestigious Wine Writers’ Hall of Fame in recognition of his achievements as a wine author, journalist and educator. He has contributed to Singapore Airlines as a wine consultant for over two decades.

Acting upon the panel’s advice, Singapore Airlines stocks up reserves for serving in the future. Their favored Champagnes include Dom Perignon and Krug Grande Cuvée. Specially featured wines include Grand Cru Red Burgundy from France, Cloudy Bay Sauvignon Blanc from New Zealand and Second Growth Red Bordeaux. To aid in the overall experience, the cabin crew are also taught the essentials of wine appreciation during their initial training, including how and where different wines are produced as well as the unique characteristics of different wines. Those interested in acquiring more wine knowledge may progress to advanced courses conducted by wine professionals. And to top it all off in keeping with their tradition of excellence, Singapore Airlines is an Approved Programme Provider for the UK’s Wine & Spirit Education Trust’s Intermediate and Advanced Certificate in Wines and Spirits. Selected crew with the necessary certification may go on to become Singapore Airlines Air Sommeliers, providing professional wine service to customers and promoting wine knowledge amongst fellow crew members to ensure a well rounded experience for all onboard.

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Mossack Fonseca Charity Committee hace entrega de Canastas

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Mossack Fonseca Charity Committee hace entrega de Canastas

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Con un viajé organizado por el Charity Committee que dió inicio a las 3am del viernes 11 de diciembre desde las oficinas principales de Mossack Fonseca, un grupo de voluntarios junto amigos y familiares partieron rumbo a la provincia de Veraguas, a la comunidad de Llano Largo, para hacer entrega de las tradicionales canastas navideñas que une a toda la familia Mossack Fonseca en una causa social con los mas necesitados.

A pesar de las altas temperaturas y el esfuerzo físico, la recompensa de ver la alegría reflejada en los rostros de tantas familias no tiene precio. Por esas horas que compartimos con ellos entre las entregas de sendas canastas de alimentos, regalos, juegos infantiles y bazar; que luego culminó con un bien merecido almuerzo, delicioso sanchocho con gallina de patio y arroz blanco hechos a fogón de leña.

Agradecemos a todos los departamentos y personas quienes estuvieron involucrados en la organización y coordinación durante meses para lograr que fuera nuevamente una entrega exitosa