| Appleby Bridge 
			family paid tribute to her 
			 THE 
			family of a student who was found dead at her Halls of Residence in 
			south Liverpool at the weekend have paid tribute to her. Alisha 
			Bartolini, aged 18, from Appleby Bridge in Wigan was found dead at 
			Hope Place Campus, in Taggart Avenue, Childwall at 5.30pm, on 
			Saturday, 1 November 2014. A post mortem examination was carried 
			out, but a cause of death cannot be determined by the pathologist 
			until the results of further tests are known. Detectives from 
			Admiral Street CID are treating Alisha's death as unexplained until 
			the cause of her death is known. A family liaison officer is 
			providing support and information about the police investigation to 
			her family at this difficult time. Alisha's family released the 
			following statement about Alisha and have asked that they are left 
			alone to grieve in peace.  Michaela and Sean, her parents, 
			said:- "We are absolutely devastated by the death of our 
			daughter Alisha and are struggling to come to terms with what has 
			happened. Alisha was an intelligent, bubbly, popular girl who was 
			much loved by everyone in her family and all her friends. She had 
			enjoyed her time at Abraham Guest High School and Saint John Rigby 
			College and had just started at Liverpool Hope University where she 
			was studying Marketing and Media which she hoped would lead to a 
			career in that field. No one can ever expect or prepare for losing a 
			child at such a young age. It is every parent's worst nightmare and 
			we are utterly devastated. We are proud to have spent the time with 
			her. We are however comforted by all the love and messages of 
			support we have received from family, friends and neighbours; they 
			are truly appreciated and show just what a beloved and treasured 
			person Alisha was to so many people." 
			10 things you need to know about 
			tax avoidance HM
			Revenue and Customs (HMRC) this week have issued a list of:- 
			"10 things a tax avoidance scheme promoter won't always tell 
			you." The list sets out the risks that people face when they 
			sign up to a tax avoidance scheme. These include not only the 
			possible monetary costs and reputational damage of tax avoidance, 
			but also a potential criminal conviction. This list is being 
			published as HMRC writes to the first promoters who will be caught 
			by new High Risk Promoters rules. If they don't change their 
			behaviour, HMRC could name them publically and fines might be 
			imposed of up to £1 million.  
			 Speaking at an HMRC stakeholder 
			conference, the Financial Secretary to the Treasury, David Gauke, 
			said:- "The government has taken unprecedented steps to clamp 
			down on the selfish minority who practise tax avoidance, because we 
			are firmly on the side of the vast majority of taxpayers who play by 
			the rules. As a result, tax avoidance is now very high risk. On top 
			of a substantial fee to join a scheme that will almost certainly 
			fail a challenge by HMRC, tax avoiders will also have to pay the tax 
			they dodged, plus interest and penalties. To help protect taxpayers 
			from unscrupulous promoters we have put in place new High Risk 
			Promoters rules, but people need to be aware of the dangers. So I 
			would strongly advise anyone thinking of signing up to a scheme 
			which they have been told will legally reduce their tax bill to 
			carefully consider today's list of things a promoter may not tell 
			you."
 The 10 things a promoter won't always tell you:-
 
 1. Most schemes don't work. You may be told that avoidance is legal, 
			but if the scheme doesn't work you'll have made an incorrect tax 
			return, which is not in accordance with the law. You are legally 
			obliged to pay tax that is due and you may be charged penalties if 
			you try to avoid it.
 
 2. It could cost you more than you bargained for. Avoidance schemes 
			are complex. They can give rise to unintended additional tax 
			consequences, and the fees you pay the promoter do not count as tax 
			paid. So you could end up paying much more than just the tax you're 
			trying to avoid.
 
 3. You may have significant legal fees to pay. If the scheme is 
			taken to litigation, you're likely to have hefty legal fees to pay. 
			Your promoter may ask you to pay into a 'fighting fund' up front.
 
 4. You could face criminal conviction. If you deliberately mislead 
			or conceal information from HMRC you could be prosecuted and 
			convicted.
 
 5. You could face publiCity as a tax avoider. If you are named in 
			court papers when the case is litigated, or in public registers, you 
			could be reported in the media as a tax dodger.
 
 6. Your scheme is never HMRC approved. Getting an avoidance Scheme 
			Reference Number from HMRC doesn't mean the department has cleared 
			the scheme. HMRC issues these numbers when a scheme has signs of 
			being designed to avoid tax.
 
 7. You could be marked out as a high risk taxpayer. Use of a scheme 
			could mark you out as a high risk taxpayer, which means that all of 
			your tax affairs will be closely scrutinised in future, not just 
			your claim for relief.
 
 8. HMRC is likely to beat your scheme in court. HMRC wins eight out 
			of ten cases where taxpayers and promoters take avoidance schemes to 
			court.
 
 9. The risk is normally all your own. It's unlikely that a promoter 
			will give you a guarantee that a scheme will work. And they probably 
			won't be around to support you once HMRC starts investigating your 
			tax affairs. Some promoters set up simply to sell the scheme, and 
			then disband.
 
 10. You'll have to pay the tax up front anyway. You won't get a cash 
			flow advantage while HMRC investigates a scheme. New legislation 
			means you'll have to pay the disputed tax up front.
 
			Do you know these men who are on 
			CCTV footage at JD Sports in Aintree? 
			  MERSEYSIDE 
			Police have released CCTV images of 2 men who 
			officers believe may have vital information about a
			robbery at a JD Sports branch, in Aintree, on 
			Thursday, 2 October 2014. Officers were called to the branch on 
			Aintree Retail Park, at around 7.55pm, the 2 October, following a 
			report that a group of men had walked into the shop and 1 had 
			threatened a member of staff with a spanner. The offenders are 
			believed to have taken a large quantity of Armani hooded tops and 
			some black North Face jackets before escaping from the shop on foot. 
			Patrols attended and immediately carried out enquiries in the area. 
			An investigation into the full circumstances surrounding the 
			incident is continuing. Officers believe the 2 men shown in the CCTV 
			stills could have important information which may help them with 
			their investigation into the incident. Either of the men, or anyone 
			who recognises them, is asked to call detectives in Sefton CID on:- 
			0151 777 3833, or via the:- 101 number, or Crimestoppers, 
			anonymously, on:- 0800 555 111. |  | Warning to 
			Sefton Residents be vigilant after a series of distraction 
			burglaries RESIDENTS in Sefton are 
			being advised to be vigilant after a series of distraction 
			burglaries targeting the elderly. Detectives at Sefton CID are 
			investigating all the incidents, which have generally involved a 
			bogus repair man tricking people into handing over cash after 
			falsely claiming roof tiles were loose or damaged. Officers are now 
			reminding all residents across the borough to take basic, simple 
			steps to ensure that they don't fall victim to this kind of 
			burglary. The latest incident happened in Litherland, on 29 October 
			2014. A 90 year old woman was at home when a man knocked at her door 
			at around 7.30pm, that night. When she answered he claimed he had 
			carried out some repairs to her roof and needed paying. He is then 
			reported to have tricked his way inside the house and then 
			distracted the lady by asking for a glass of water before stealing 
			her purse. Just 2 days earlier a 78 year old woman was at home 
			watching TV, at around lunchtime, when a man knocked at her door 
			claiming to be from a social housing provider. The man told the 
			woman that he was there to repair several loose slates on her roof 
			and needed paying. When she went back inside to get her purse he 
			followed her and pressured her into handing over all her cash before 
			leaving in a hurry. A week before that, on 17 October 2014, 
			Merseyside Police say that a 77 year old woman was at home, in 
			Formby, when a man claiming to be from the Council called to advise 
			some roof tiles were loose and needed repairing. He then talked his 
			way into the woman's house and managed to steal her purse containing 
			cash and a diamond eternity ring. Detectives believe that either 
			same offender or a small number of different offenders are 
			responsible for these crimes and others and are carrying out 
			extensive enquiries to try and catch them. Detective Constable Sue Demomme from Sefton CID's burglary unit, said residents should 
			always err on the side of caution and keep people who call 
			unannounced waiting outside until they can be checked out. She said 
			that:- "The offender or offenders target mainly elderly people 
			who live alone and keep cash in their house. By posing as an 
			official from the Council or social landlord they are trying to gain 
			the resident's trust or dissuade them from asking too many searching 
			questions. However in these cases it has clearly been a con and the 
			caller is not a genuine Council repairman at all and there has not 
			been any work necessary on the victim's property. These criminals 
			are extremely callous individuals who will think nothing of stealing 
			someone's weekly pension, someone's life savings, or treasured 
			family jewellery, leaving their victim heartbroken at both the 
			intrusion into their home and the loss of their belongings. I would 
			urge everyone in Sefton to be mindful of this issue and to not only 
			be vigilant when answering their own doors to cold callers but also 
			to look out for their neighbours, particularly if they are elderly 
			or vulnerable in some other way. People should never feel 
			uncomfortable or awkward about using their door chain first and then 
			asking the caller to wait outside while they ether call the company 
			they say they are from or verify their identity in some other way. 
			Our advice will always be that if you have any doubts at all that 
			someone is not who they say they are, do not open the door to them, 
			ask them to wait outside or even leave and call a friend or relative 
			or the Police for advice." The offender in the 3 incidents 
			above is described as a white man, aged in his 40s or 50s, with 
			greying hair and an unshaven face. He was wearing a dark coloured 
			jacket and dark coloured trousers. Anyone with information that 
			could help detectives trace the offender is asked to call Sefton CID 
			on:- 0151 777 3014 or Crimestoppers on:- 0800 555 111. To report a 
			crime in progress always call:- 999. In a non-emergency call:- 101. 
			Devastated mum appeals to thieves 
			to return jewellery 
			.jpg) A devastated mum is 
			appealing to thieves who burgled her Wirral home last weekend to 
			return precious items of jewellery given to her by her dead son. 
			Adele Hardman arrived at her home on Fieldway in Wallasey, on 
			Saturday, 1 November 2014, to find that she had been burgled. The 
			worst devastation was in her bedroom, where thieves had emptied the 
			whole dressing table of jewellery boxes. Among the items taken were 
			2 of her most precious pieces of jewellery; a 9ct custom made gold 
			necklace with a pendant depicting 4 playing cards. 
			 
			.jpg) 
			On the back it reads:- "To Chris, you are my 
			shining star, Love Forever, Kayl x", and was given to Adele's son, 
			Christopher, by his girlfriend. The 2nd is a pendant that contains a 
			picture of Christopher. Christopher died, aged 15, on 25 October 
			2004, after suffering Oseteosarcoma, which is a form of bone cancer. 
			Adele said:- "It makes me feel sick that someone has been in my 
			house and gone through all my things. But if that's not bad enough, 
			they've taken such precious items that give me such fond memories of 
			my son, and on the 10th anniversary of his death and his birthday 
			this Sunday. It brings it all back to me. As well as the items of 
			jewellery there are other personal items from my son, such as 
			letters and notes. Whoever took these things will know exactly what 
			they are, and I just want them all back. I used to get them out and 
			read them to remember Christopher and I can't now because they're 
			gone." Detective Paul Parry from Wirral CID said:- 
			"The thieves will probably not have been aware of what they stole as 
			they took all the jewellery boxes. But they will now have had time 
			to go through everything and realise that they've taken some items 
			of huge sentimentality. I'd like to appeal to their conscience and 
			put themselves in Adele's position and think about how they'd feel 
			if this happened to them. All we're asking is for them to do the 
			right thing and find a way to get them back to their rightful 
			owner." Police believe the burglary occurred sometime 
			during the evening of Friday, 31 October 2014, and into the early 
			hours of Saturday morning. A laptop computer and cash were taken 
			along with the jewellery. Anyone who has any information is asked to 
			call:- 0151 777 2262 or Crimestoppers, anonymously, on:- 0800 555 
			111. 
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