It detects when files are modified on the local filesystem and will immediately upload the changes. The Dropbox client software will automatically keep files synchronized between multiple computers and the user's Dropbox web storage space. ![]() Hands on with Dropboxĭropbox is a cloud storage service with really smooth native platform integration on Linux, Windows, and Mac OS X. I began pursuing the path to computing zen by hotboxing my home office dropboxing my files. During my futile struggle to get that hack into a usable condition, Ars Linux community member Whiprush saved me from myself and introduced me to Dropbox, a turnkey synchronization solution that gave me almost everything I wanted. I started writing a wacky Python script that would use inotify to detect filesystem changes and automatically perform synchronization under certain conditions. I decided to scale back and try rsync, but it still wasn't transparent enough for my liking. Real men use distributed version control systems for everything, right? It was unnecessarily excessive and got cumbersome quickly. The sweet penguin juice roaring through my veins commanded me to adopt a needlessly arcane solution, so I started putting all of my article drafts into a private Bazaar repository on my personal web server. I had to augment this approach by using synchronization tools for critical files so that I still have access to important data when the tubes are clogged. It's a very seamless solution that works great when I have decent Internet connectivity, but it falls flat on its face when I can't connect or when my connection is unreliable. ![]() My approach is to store everything on my 4TB home NAS, which I can mount on my laptop via sshfs for secure remote access. Needlessly arcane solutionsĪs a Linux user, I have some pretty nice tools baked into the OS to help me get the job done. But I didn't discover it until I had tried everything else first. As you can see by looking at the comments that some of you posted in response to Jon's synchronization conundrum, many of us roll our own imperfect solutions and yearn for something better.įor me, that "something better" has arrived in the form of Dropbox, a cross-platform sync tool. ![]() His description of the challenges of syncing and saving resonated with many of us on the Ars staff and with quite a few readers, too. A few months ago, our own Jon Stokes bemoaned the frustration of managing and accessing data strewn across a multitude of personal computing devices.
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![]() No rhyme or reason with trying to recover vessel, going to VAB, reverting launch, or if Kerbals have RIP'd. Tutorials are nice to look at, but lack any depth. This has occurred numerous occasions to me with things like wings, tires, legs, anything that can wobble or extend and retract. Pendulum Effect happens in nearly every scenario you can think of that gains infinity power, like for example you manage to safely land your ship in the ocean, but after a few waves, it becomes like a ball on a trampoline that keeps going higher and higher. Mostly no use of electricity for your devices. The fuel system is non existent, can not see fuel levels, fuel lines do not work. Ships will exponentially vibrate out of control and explode before launch. Graphics are pretty, vibe of the game is nice, but the core of the game needs a lot more work. I know this is Early Release, and I have played a variety of Early Releases, but the bugs, glitches and most importantly core of the game are just not ready. To compound upon this disappointment was the two-year delay, to avoid a rush released. My biggest disappointment in the Early Release, is that it is simply not ready yet to be labeled in this department. I am a big fan of Kerbal Space and have been waiting anxiously for KSP2. While $50 may not be a big deal, funding this type of practice should be a consideration and what you expect from your money. Their are prolific game breaking bugs, very minimal content, and frustrating mechanics. I will update my recommendation once it feels beneficial, but at this time I do not recommend it. ![]() You are buying a promise from a new team run by a large detached corporation. This is a net-new initiative, treat it like it is. The result is Private Division releasing this minimum viable product sold at premium price to cover ongoing development costs.ĭo not defend this under the idea that KSP1 became a smash hit, it shares nothing with it.ĭo not assume anything positive or negative about the capability of the team to succeed or fail.ĭo not assume that Take Two will treat this any differently than any of it's other licensed titles. Private Division has asked Take Two for more funding to develop the game. The KSP IP was bought by Private Division and is now owned by Take Two Interactive. This is not the same team or company that made KSP1. ![]() You could also structure this lesson as a competition – ie, who can create a stable system with the most planets? Next Generation science standardsĭevelop and use a model to describe the role of gravity in the motions within galaxies and the solar system.I do not recommend KSP2 Early Access in it's current state. This lesson is incredibly flexible – with the provided worksheet, students can work through it and have some free time to explore other scenarios in about an hour, but you should feel empowered to create challenges on your own as well that align with the learning objectives you’re targeting. Understand how solar systems are determined by interactions between all celestial bodies, not just the star and each planet.Explain how adding various celestial bodies affects the orbit of specific planets.Students experiment with different combinations of planets, asteroids and stars in an attempt to find stable orbits for each. Primary CT concept: pattern recognition.The interaction between stars, planets, asteroids and meteors in orbit.Students can freely play with this simulation, or can follow along with a worksheet to create specific solar system configurations. Starting with just a star and a planet in stable orbit, students can add planets, asteroids and meteors at varying distances and watch to see how each body’s orbit is affected. Designing a Solar System is an activity that allows students to explore the dynamics of a fully-customizable set of celestial bodies. ![]() You can also click each ingredient to find more information about it. Drinking Skooma gives you 25% Stamina boost for limited time.If you wish to find other ingredients with the same alchemy effects without searching through this guide, just click the effect to find a list of those particular ingredients. All the potions and poisons on this list were generated with the help of a few online Skyrim Alchemy. but very useful for invisibility and curing disease. Skyrim Alchemy App android iphone windows. The alchemy recipes below are a curated selection of Skyrim potions with complimentary effects such as Paralysis + Lingering Health Damage or Restore Magicka + Fortify Magicka, etc. All possible potions including the most expensive potions in the game. So far in Skyrim there have been random encounters of people who sell Skooma. Find the most profitable potions for skyrim easy money to earn money fast. confirmation needed Praying at any of the shrines found in Skyrim works as well. One can also eat hagraven claws for the same effect. One may achieve this effect by drinking a Potion of Cure Disease. You can also click each ingredient to find more information about it. Cure Disease is an effect that removes common diseases the Dragonborn may contract. In Oblivion, you would find drug dens containing Skooma addicts. Cure Disease (Potion Recipe) Elder Scrolls Fandom. In Morrowind, this "drug" would eventually get you addicted with side effects. It doesn’t matter what combination you choose. Recipe 2: - Fortify Stamina: large antlers + torchbug thorax. Recipe 1 - Fortify Health: blue mountain flower + wheat. They are worthless on a monetary and alchemy exp level, but they're a GODSEND on the battlefield. To craft any of these, all you have to do is combine at least two of the ingredients listed at an Alchemy Lab. These two potions restore lost stamina/health, and temporarily increase your health/stamina bar by a certain amount. These are divided into two categories Potions and Poisons. Skooma, a famous illegal drug of Tamriel, was a part of The Elder Scrolls III: Morrowind. We will now move onto the actual Skyrim Alchemy Recipes. Invisibility, Regen Health, Fortify Light Armor, Cure Disease Regen Magicka, Resist Frost, Resist Fire, Restore Magicka Regen Magicka, Fortify Magicka, Restore MagickaĬure Disease, Resist Poison, Restor Heath, Restor Stamina Three-Effect Potions Three-Effect Potionsįortify Heavy Armor, Fortify Block, Resist Frostįortify One-handed, Fortify Sneak, Fortify Light Armorįortify Magicka, Fortify Destruction, Restore Magicka Garlic Bread Is Skyrim's Most Useful Cooking Recipe The other main methods to cure diseases are through a cure disease potion, or using a shrine. Utility Potion Recipes Utility Potion Recipes Essentially, it is a cure disease potion that can be cooked rather than brewed through alchemy, making it easily one of Skyrim 's best cooking recipes available. Resistance Potion Recipes Resistance Potion Recipes ![]() Magicka Potion Recipes Magicka Potion Recipes Health Potion Recipes Health Potion Recipes ![]() Listed below is every Skyrim potion recipe that you can use to create potions in-game. Skyrim Cure Disease Potion RecipeThe perfect potion for thieves, this recipe fortifies essential stealth skills, making it that much easier for the. As you create potions, a window will pop up if you discover new properties for an ingredient, which will increase the types of potions you can create.īy experimenting and learning the different effects of ingredients, you can start to layer properties into more complex potions and poisons, which will increase both their monetary value, and their usefulness in the field. Adding a third ingredient is the easiest way to start discovering the 2nd, 3rd, and 4th properties of ingredients. In order to make a potion, you must choose 2 ingredients and then you can opt to add in a third. Selecting one of these will open the list of ingredients that you know will create the effect. When you interact with an alchemy table, there will be a list of possible Potions that you can create, based on the ingredients in your inventory. Once you have a stockpile of known uses for ingredients, head over to an Alchemy table to start mixing up your own potions. Doing so will reveal the first property of that ingredient. In order to discover an ingredient's effect, you must first consume it by selecting it from your inventory menu. With potions, Alchemy is a little different from how it worked in Oblivion. We experienced the best results with the following settings in Cura for our. It will be live and you can ask any questions to our CTO, Miguel Calvo. These instructions are meant as a guideline for printing Fairphone cases. We’re hosting a free tech demo on February 7. Reliable bed tilt compensation (no more thumbscrews) 2.4 and 5 GHz Wi-Fi A 1080p camera (mounted higher for a better view) Compatibility with 280+ Marketplace materials Compatibility with S5 project files (no reslicing needed) And a whole lot more The UltiMaker S7 also includes quality of life improvements: We also reversed the front fan direction (fewer plastic hairs, less maintenance), made the print core door magnets stronger, and add a sensor that helps avoid flooding. Cura is developed by Ultimaker to make 3D. This effectively makes it much harder to not achieve a perfect first layer, improving overall print success. This software package prepares your 3D model into instructions that your 3D printer requires to produce an object. The re-engineered print head has an inductive sensor which reduces noise when probing the build plate. The first and biggest improvement in Ultimaker Cura 5.0 is the revolutionary new slicing engine that unlocks variable line widths when slicing files. The newly developed variable line width capability of this slicing engine improves its ability to print thin walls and fine details. One method would be to use a slicing program such as Slic3r, Skeinforge or Cura. Along with that, 4 pins and 25 magnets make it easy to replace the flex plate perfectly – even with one hand. Ultimaker Cura 5.0was announced at the 21stApril Ultimaker Showcaseand it includes an enhanced slicing engine that sets a new threshold for finer and faster 3D prints. But we also don’t recommend using or adhesion structures for UltiMaker materials (except PC, ’s PC). Cura Manual Pdf BCN3D Technologies: Professional desktop FFF 3D Printers models. After downloading, open the installer and run the installation wizard to complete the installation. It contains everything you need to prepare a 3D file for printing. To start the installation of Ultimaker Cura, download it first. ![]() Not only do you not need tools to pop a printed part off. Cura is developed by Ultimaker to make 3D printing as easy and streamlined as possible. A PEI-coated flexible steel build plate makes a big difference to productivity. The build stack has also been completely redesigned. In this tutorial, Aidan walks you through how to use Cura from a. To further enclose the build chamber the S7 only has one magnetically latched door. 122K views 6 years ago Cura is Lulzbot's own edition of Ultimaker and is the backbone of the Lulzbot 3D printing ecosystem. This filters the exhaust air of every print and also improves build temperature stability. It now includes an integrated Air Manager. The UltiMaker S7 is built on the success of the UltiMaker S5 and its design decisions were heavily based on feedback from customers. while still keeping the core or soul of the game intact, I would consider a remake. that platforms control scheme), it's a rerelease, basically, any Virtual COnsole game for example.Īnything that goes beyond a remaster, changes to actual mechanics, structure, story etc. If it's the exact same game, running on a different plaform (and adapted to e.g. If the game just looks, sounds and plays better (like in terms of framerate etc.), it's pretty much a remaster to me. I mean, at least that is what I expect of an actual "remake". Otherwise it would be a rereleae or remaster. Tue 20th Jun I don't want to sound smug, but the fact that "It uses similar gameplay, but functionally is a totally new game with new plot, etc." is kinda the point of making a remake right?.A two player option is also due to be added in an update later this summer. Your times will be uploaded to the leaderboards where you can compare them against your friends as well as the community at large. Cave Story+ also features a challenge mode in which you race through sections of the game with set weapons and compete for the best time. Over the course of this review we actually played through the game a total of five times in order to get each of the endings as well as try out multiple weapons. It’s possible to beat Cave Story+ in a few short hours, but multiple endings combined with choices that can’t be repeated make for excellent replayability. Save points are all over the world, making the game equally easy to pick up and play. This not only makes it easier to follow what’s going on, but it’s also easier to play portably. The narrative is also delivered with a light touch, with the story being split up into small, easily digestible tasks. The very next series of them contained spikes that would spell certain doom, though we had been trained to look for these. The first pit was easy enough to fall into, but contained nothing. One element that stood out to us happened early on when a series of pitfalls were thrown our way. New enemies and traps are introduced with a level of finesse that isn’t often seen in AAA titles, let alone indie releases. What makes Cave Story so great, however, is the impeccable level design. All of them work well, though for obvious reasons we prefer to avoid the single Joy-Con configuration when possible. You can also take your pick of any of the Switch’s available control options, from single Joy-Con to Pro controller. The L and R buttons will also allow you to switch between your weapons, which we prefer, but to each their own. The X button will bring up an equipment screen that allows you to change weapons or to check your map. The A button controls Quote’s jumps, while the B button handles firing whichever gun you have equipped. ![]() The Cave Story+ controls are easy to understand, much in the same way that old school 8-bit games are. With their help you’ll have to run, jump and shoot your way through the island and put a stop to the evil doctor’s plans along the way. In Cave Story+ you take on the role of Quote, an amnesiac robot who awakens on a floating island and must stop the evil doctor from using the native Mimiga for his own nefarious purposes.Īlong the way you’ll encounter a number of allies, from the Mimiga people themselves, to a fellow robot named Curly Brace who will help you on your adventures. We also have the updated graphics originally seen in the WiiWare version of the game visually it looks a treat in HD both on the TV or on the system's own screen. ![]() It contains a few remastered soundtrack options, for example the 8-bit stylised tunes are bound to be seen as classics by some, but if they aren’t your speed Cave Story+ offers a number of remixed versions, ensuring there’s something there to fit your tastes. The version Switch owners are receiving was originally released on Steam back in 2011, but it has aged very well. Since then it has appeared on Wii, DSi and 3DS as well as other non-Nintendo consoles, from the Dreamcast and the original Xbox to the PSP and even graphing calculators. Originally released in 2004 on PC, Cave Story gained popularity and became something of a legend among indie games. It makes sense, then, that the Switch would receive its own port of one of the most popular indie titles of all time, Cave Story+. Nintendo consoles have, as of late, become a safe haven of sort for indies looking to publish their wares on home consoles. ![]() Whether you realize it or not, I know you’ve heard it before: the creepy minor key.įrom the traditional sounds of a pipe organ (at a haunted house, perhaps): With a bit of practice you’ll find you can reliably tell whether the key is major or minor and quickly hone in by ear on the tonic, just needing a quick check on your instrument to make sure you’re right.I believe that Ira Gershwin said it best: “How strange the change/from major to minor.” It’s strange, indeed. The more you do this the easier it will become and the more confidence you’ll gain. Once you confirm this you’ll find you can use the corresponding scale and chords to improvise over the song or transcribe it easily. Then try experimenting with your instrument trying to figure out the tonic. The first few times you try this you’ll probably begin with an instinctive sense of whether a song sounds major or minor. Likewise, you can look up the chords for that key, and check by ear whether these are the chords being used in the song. ![]() You should find it’s a good fit for the chords in the song. Once you think you know the key, you can try playing the corresponding scale over the top of the song. D Minor tonic chord? The song is in the key of D Minor. C major tonic chord? The song is in the key of C Major. In 95% of cases in popular music you’ll discover that identifying the major or minor tonic chord directly reveals the key of the song. Try playing each over the song – you’ll find that only one sounds any good! Once you’ve found the tonic note it should be easy to tell by ear whether the chord for that note is a major or minor one. You’ll probably find a few that work well in different places in the song (you’re starting to transcribe the song!) but there will normally be one which always sounds like the safe choice, always sounds like the stable root of the music. Playing or singing the tonic note while the song plays will sound pretty good throughout the song: it’s always a safe choice, musically.Īs you begin trying to identify the tonic in songs, one simple way to train your ear is to play along with your instrument, trying different notes or chords, and see which one one best fits throughout the song.The vast majority of songs will finish on the tonic chord, and often start with it too.You could stop it on this chord and it wouldn’t sound incomplete. When the tonic chord is played, the song will sound most stable and finished.The melody will often “come to rest” on the tonic.The tonic note will feature strongly in the melody.Can you tell a major chord from a minor chord? Even if these musical terms are unfamiliar, the chances are that your ear knows the difference. Well, there is a huge wealth of books and articles on music theory which could explain all the intricacies of keys, scales, and chord progressions, and you could conduct a careful harmonic analysis of the song to determine its exact key and scale… So how do you hear if a song is in a major or minor key? We’ll discuss minor keys in detail another time, but for now you just need to know that choosing a different set of notes can create a “minor” sound and give you a different selection of chords to choose from. If you choose a different subset of notes, you can create a minor scale, and a minor key. In the example above, playing all the white notes in turn produces the scale of C Major. There is a close link between a song’s key and its scale. ![]() If you know a bit about music theory, you’ll have noticed that this is very closely connected to the idea of a scale: a collection of notes in a certain order. You can compose your melody using just these notes and it will sound nicely musical.Ĭonstructing triads with these notes gives you the chords of C Major, D Minor, E Minor, F Major, G Major, A Minor and B Diminished which you can choose from to accompany your melody. This is the white keys of a piano keyboard. Example: the key of C, or “C Major” means choosing all the ‘natural’ notes – no sharps or flats. You’ll probably see a spike in sales at certain times of the year Christmas being the major one, but you’re still likely to achieve sales throughout the year if you make cards for birthdays and other celebrations. This means that people need a reason such as a holiday or an event to buy one. On that note, they are a very occasional item. This does not necessarily translate well into online sales, but there are still plenty of people who plan for birthdays and holidays in advance and like to customize cards to give to friends and family. People are grabbing a card on the way to visit a relative or while shopping for a gift. Greeting cards are considered an impulse purchase product with an immediate, somewhat urgent need. To give you more of an idea about who buys greeting cards, you should first know that approximately 80% of greeting cards are purchased by women. Keep in mind that a lot of those sales are taken up by major brands like Hallmark, Walmart, and Target, but it shows that there is still a demand for physical greeting cards and there are opportunities to collaborate with major retailers if you’re unable to find a gap in the market on your own. Germany sells 600 million cards a year and the UK greeting card industry is worth over 1.6 billion pounds sterling alone, which is almost 2 billion US dollars. Fortunately for you, the greeting card market is as strong as ever and is even expected to grow for at least the next five years.Ħ.5 billiongreeting cards are sold each year in the USA. Now, you might think that with email, text messaging, and social media, that no one sends greeting cards anymore. We’ll cover this as well as how to start your own handmade greeting card business in this post. We’re going to talk about whether there’s still potential in selling them or if it’s not worth your time. We provide you the best quality of paper with excellent printing to bring the best impression towards the company.If you’re looking to start making and selling greeting cards, read this post first. Depending on any event or festival, you can design cards through greeting cards corporate printing Wishing the employees with attractive greeting cards on Christmas, New Year, and other occasions will surly create a positive impact of the company in the heart of the employees. Design the company greeting cards with beautiful colours, fonts, paints along with the logo and name of the company highlighted in vibrant colour to make sure the nearby people notice it fully. Sending custom company logo printed greeting cardsĬreates a healthy relationship with the employees, clients and associates which make them happy and content. It ensures a brand visibility of the company in the eyes of the prospective customers and clients. ![]() Play a very important role in promoting the business of the company in the market. ![]() Buy Greeting Cards Online Company greeting cards ![]() That will help in building up the relationship with the clients and employees perfectly. We offer you numerous options for creating printable greeting cards , we allow you to choose designer business greeting cardsįor your employees and customers to wish them on festive occasions and holidays. It is the perfect way to greet the employees for their immense hard work put in the company. Many corporate companies create a goodwill relationship with its potential clients and employees by sending corporate greeting cards ![]() This is done simply by the choice of one component in the output amplifier. Power can be varied from 20mW up to over 100mW The output power can be varied according to your needs for range and battery life. This bug is powered by 5 to 6 volts DC so it can be used with a couple of 3v coin cells or AA batteries. In our case here with the chip we used you get FM stereo, microphone limiting and broadcast quality audio processing in a tiny chip. One drawback with NBFM is that it sounds a bit tinny as it's missing a lot of the audio frequencies.Ī Phase Locked Loop circuit gives you all the advantages, stability of a quartz crystal, flexibility of frequency output channels, wide or narrow deviation or any type of modulation required for that matter and with the many different chips available for this purpose you usually get all the other functions built into the chip. Unfortunately it's difficult to get a quartz crystal to move that far so such an FM transmitter would be limited to transmitting narrow band FM as is used on most two way radios. This is how the nice high fidelity sound is achieved. Also on the FM broadcast band where these FM bugs are used the deviation of the transmitter needs to be 75KHz wide as this is the way receivers are designed, wide band FM as it's called. If a transmitter were to use just a crystal oscillator it would only be able to transmit on the frequency of the crystal (Or multiples of that frequency). There is another reason why it's desirable to use a PLL. No more screw driver tuning here with this unit, instead you select the exact frequency with wire links. No frequency drift due to temperature, battery voltage change or stray capacitace effects.Ĭompare that to the cheap FM bugs that use a coil and capacitor for tuning and drift even as you are trying to adjust the frequency due to stray capacitance from your hand. ![]() No guessing what frequency the FM transmitter will be on because it will be exactly where you tuned it. The transmitter and receiver will be perfectly matched. 107.5Mhz)Īs the receiver will be tuned exactly to the stable transmit frequency, it will be received further away. This transmitter uses a crystal with a phase locked loop (PLL) and transmits exactly on the frequency desired accurate to one decimal place. ![]() Crystals are ideally suited for creating a very precise and stable frequency generator. More useful and professional listening devices derive their carrier frequency from a quartz crystal. Despite the fact that many of those so called spy shops claim that they sell their products to authorities all over the world, it's hard to believe that such devices can be used for anything more than just learning about electronics. Most so called spy bugs, use simple oscillators with a coil and capacitor tank circuit as a frequency determining element. Today's modern receivers all use digital tuning so it made sense to design our bug to do the same. This device transmits on the FM broadcast band so it can be received on any FM radio. It could have been made smaller but because it's a DIY kit we wanted it to still be easy to assemble. It's not difficult to make an FM transmitter that does all this but the hard part is making it fit into a square inch. Set up a low powered FM Radio station on your campus or neighborhood. Plug it into your laptop's sound output and listen to the sound on your FM stereo. Use it in your car to listen to the music on your smart phone via your car stereo. Plug it into an electric guitar, who needs a guitar amplifier? It can also be wired to plug into your MP3 Player, iPhone, iPod or Android device and transmit broadcast quality stereo music to an FM receiver. ![]() You can use it for covert surveillance or as a baby monitor, this includes your teenagers.įind out what they get up to when you are not around. the microphone is so sensitive that you could hear a pin drop on the floor. This transmitter is powerful, stable, sensitive and small. ![]() If you choose to do business with this business, please let the business know that you contacted BBB for a BBB Business Profile.Īs a matter of policy, BBB does not endorse any product, service or business. FraudFriday Ep 7 DigiME - YouTube For the past 6 episodes of FraudFriday, we’ve highlighted different types of scams and given you tips on how to dodge them. ![]() BBB Business Profiles are subject to change at any time. When considering complaint information, please take into account the company's size and volume of transactions, and understand that the nature of complaints and a firm's responses to them are often more important than the number of complaints.īBB Business Profiles generally cover a three-year reporting period. However, BBB does not verify the accuracy of information provided by third parties, and does not guarantee the accuracy of any information in Business Profiles. FraudFriday Ep 7 DigiME - YouTube For the past 6 episodes of FraudFriday, we’ve highlighted different types of scams and given you tips on how to dodge them. BBB asks third parties who publish complaints, reviews and/or responses on this website to affirm that the information provided is accurate. See additional meanings and similar words. BBB Business Profiles may not be reproduced for sales or promotional purposes.īBB Business Profiles are provided solely to assist you in exercising your own best judgment. The definition of Scam is a confidence game or other fraudulent scheme, especially for making a quick profit swindle. (b) the nature of the evidence or submissions it requires (a) issues on which it requires evidence or submissions (1) Without restriction on the general powers in rule 5(1) and (2) (case management powers), the Tribunal may give directions as to Rule 15 of the Tribunal Rules deals with evidence and submissions and provides where relevant: (b) co-operate with the Tribunal generally.Ħ. (a) help the Tribunal to further the overriding objective and (b) interprets any rule or practice direction. (a) exercises any power under the Rules or (3) The Tribunal must seek to give effect to the overriding objective when it. (a) dealing with the case in ways which are proportionate to the importance of the case, the complexity of the issues, the anticipated costs and resources of the parties (2) Dealing with a case fairly and justly includes. (1) The overriding objective of these Rules is to enable the Tribunal to deal with cases fairly and justly. Rule 2 of the Tribunal Rules provides for the overriding objective and parties obligation to co-operate with the Tribunal and provides where relevant: It is convenient at this point to set out the relevant provisions of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 ( the Tribunal Rules ).ĥ. The Appellants objected to the application on the following inter-related grounds: (i) HMRC had failed to follow the correct procedure/were premature in instructing Dr Godley (ii) the questions posed to Dr Godley are variously inappropriate, irrelevant or too vague and usurp the role of the Tribunal (iii) the equality of arms claim by HMRC does not arise (iv) HMRC has not established that Dr Godley has the necessary knowledge to answer and/or there is a reliable body of knowledge or experience to underpin his evidence on each of the questions raised there is a relevant area of expertise or that Dr Godley has relevant expertise (v) Dr Godley's report is not independent and impartial and (vi) the majority of Dr Godley's report is irrelevant or unnecessary for the resolution of the issues in the appeal.Ĥ. HMRC argue that Dr Godley's report addresses matters that are likely to be central to the determination of the appeal and are matters of a complex, technical and scientific nature.ģ. HMRC submit that it is necessary for the report to be admitted to reply to the witness evidence and exhibits of Mr Ian Martin, the general manager of FCC, as his evidence and exhibits address in detail the technical processes of the production of the FCC and Cristal waste, their chemical composition, the production and chemical composition of Air Pollution Control Residue ( APCr ) waste, a comparison of the FCC and Cristal waste chemical composition and comments on the regulatory regime for LT. ![]() The expert evidence, which is the subject of HMRC's application, is a report dated 9 July 2020 by Dr Andrew Godley, a Principal Consultant in the Due Diligence group of the Waste and Resources Management business practice at Ricardo Energy and Environment. ![]() The issue in the appeal is whether the FCC waste received by SB from FCC falls within the definition of Group 6(i) and Note 9(a) of The Landfill Tax (Qualifying Material) Order 2011 ( QMO ) as calcium based reaction wastes from titanium dioxide production and could be accounted for at the lower rate of LT.Ģ. The waste is processed via one waste stream by FCC and via another stream by Cristal. Singleton Birch Limited ( SB ) is a landfill site operator and accepts waste from two businesses, FCC Environment Limited ( FCC ) and Cristal Pigment UK Limited ( Cristal ). The substantive appeal concerns the correct Landfill Tax ( LT ) treatment of certain waste ( the FCC waste ). This decision concerns the Respondents ( HMRC ) application for permission to admit expert evidence on matters concerning the classification of the waste in issue in the appeal. James Puzey, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondentsġ. As such, the hearing was held in public.Īkash Nawbatt QC, counsel, instructed by Stewarts LLP for the Appellants Prior notice of the hearing had been published on the gov.uk website together with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. I was provided with a hearing bundle (234 pages), a supplementary bundle (325 pages), an authorities bundle (457 pages), Appellants Statement of Objections, Skeleton Argument and Supplemental Skeleton Argument and HMRC's Skeleton Argument and Speaking Note all in electronic format. A face to face hearing was not held due to the Covid-19 pandemic. With the consent of the parties the form of the hearing was a video hearing using the Tribunal video platform. ![]() The hearing took place on 1 December 2020. |
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