<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html lang="en"> <head> <meta http-equiv="Content-Type" content="text/html; charset=utf-8"> <meta name="viewport" content="width=device-width; initial-scale = 1.0"> <title>Mercia Newswire July 2018 </title> <style type="text/css"> body { padding: 0px; margin: 0px; -webkit-text-size-adjust: 100%; } body, table, td, p, ul, li { font-family: 'Open Sans', 'Calibri', sans-serif; font-size: 14px; line-height: 20px; color: #000000; } p, ul { margin-top: 15px; margin-bottom: 15px; } h1, h2, h3, h4 { line-height: 1.4; } h1 { font-size: 28px; color: #6A6D71; font-weight: 700; font-family: 'Open Sans', 'Calibri', sans-serif; margin-bottom: 20px; margin-top: 0; } h1.title { font-size: 40px; } h2 { color: #6A6D71; font-size: 22px; font-weight: 700; margin-top: 0px; margin-bottom: 20px; font-family: 'Open Sans', 'Calibri', sans-serif; } h3 { color: #6A6D71; font-size: 18px; font-weight: 700; 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} .banner { background-color: #383E41; background-repeat: no-repeat; background-position: right; background-image: url(http://files.mercia-group.co.uk/images/nw-2016/nw-header-blank.jpg); } .section-header { padding: 40px 0px 10px 0px; } .section-header h1 { margin-top: 0; } table.whiteout .section-header * { color: #fff; } .white a { color: white; } a { text-decoration: underline; } .article { padding: 20px; background-color: #fff; border-left-width: 6px; border-left-style: solid; position: relative; } .intro .article, .intro img, .blogs .article, .blogs img, .gossip .article, .gossip img { border-left-color: #8294A2; } .intro h1, .intro a, .gossip h1, .gossip a { color: #324258; } .aa .article, .aa img { border-left-color: #ff6872; } .aa h1, .aa a { color: #ff6872; } .tax .article, .tax img { border-left-color: #0ac999; } .tax h1, .tax a { color: #0ac999; } td.white > * { color: white; } .adverts .column, .blogs .column { background: #324258; } .adverts *, .blogs * { color: white; text-align: center; 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} .margin-bottom-medium { margin-bottom: 15px !important; } .collapse { width: 0px !important; display: none !important; } .flex-wrapper > img { width: 100% !important; height: auto !important; } } </style> <style type="text/css"> @media screen and (max-width: 480px) { .mobile-center { text-align: center; } table.content { width: 90% !important; } .banner { background-size: cover; } .banner-content { height: auto; padding: 10px 20px 30px 20px; } .banner-inner { background: RGBA(50, 66, 88, 0.7); } .jump-button, .jump-button a { width: 100% !important; } h1 { font-size: 22px !important; } .article h1 { margin-bottom: 10px; } h2 { font-size: 18px !important; } .article-text img { margin-bottom: 20px; } } </style> <style type="text/css"> @media screen and (max-width: 480px) { .margin-top-mobile-xxlarge { margin-top: 60px !important; } .margin-top-mobile-xlarge { margin-top: 50px !important; } .margin-top-mobile-large { margin-top: 30px !important; } .margin-top-mobile-medium { margin-top: 20px !important; 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} .margin-left-mobile-small { margin-left: 10px !important; } .margin-left-mobile-zero { margin-left: 0px !important; } } @media screen and (max-width: 480px) { .padding-top-mobile-xxlarge { padding-top: 60px !important; } .padding-top-mobile-xlarge { padding-top: 50px !important; } .padding-top-mobile-large { padding-top: 30px !important; } .padding-top-mobile-medium { padding-top: 20px !important; } .padding-top-mobile-small { padding-top: 10px !important; } .padding-top-mobile-zero { padding-top: 0px !important; } .padding-right-mobile-xxlarge { padding-right: 60px !important; } .padding-right-mobile-xlarge { padding-right: 50px !important; } .padding-right-mobile-large { padding-right: 30px !important; } .padding-right-mobile-medium { padding-right: 20px !important; } .padding-right-mobile-small { padding-right: 10px !important; } .padding-right-mobile-zero { padding-right: 0px !important; } .padding-bottom-mobile-xlarge { padding-bottom: 50px !important; } .padding-bottom-mobile-large { padding-bottom: 30px !important; } .padding-bottom-mobile-medium { padding-bottom: 20px !important; } .padding-bottom-mobile-small { padding-bottom: 10px !important; } .padding-bottom-mobile-zero { padding-bottom: 0px !important; } .padding-left-mobile-xxlarge { padding-left: 60px !important; } .padding-left-mobile-xlarge { padding-left: 50px !important; } .padding-left-mobile-large { padding-left: 30px !important; } .padding-left-mobile-medium { padding-left: 20px !important; } .padding-left-mobile-small { padding-left: 10px !important; } .padding-left-mobile-zero { padding-left: 0px !important; } } </style> </head> <body style="padding-top:0px;padding-bottom:0px;padding-right:0px;padding-left:0px;margin-top:0px;margin-bottom:0px;margin-right:0px;margin-left:0px;-webkit-text-size-adjust:100%;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <custom name="opencounter" type="tracking"></custom> <table width="100%" align="center" border="0" cellspacing="0" cellpadding="0" class="mobilehide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="100%" class="wide header" style="line-height:20px;font-family:'Open Sans', 'Calibri', sans-serif;font-weight:400;color:#6A6D71;letter-spacing:0px;margin-top:0px;margin-bottom:0px;margin-right:0px;margin-left:0px;font-size:11px;padding-top:10px;padding-bottom:10px;padding-right:0;padding-left:0;border-bottom-width:1px;border-bottom-style:solid;border-bottom-color:#BFC0C1;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="650" class="text-center" valign="middle" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;text-align:center;" > <p class="header text-center" style="line-height:20px;font-family:'Open Sans', 'Calibri', sans-serif;font-weight:400;color:#6A6D71;letter-spacing:0px;margin-top:0px;margin-bottom:0px;margin-right:0px;margin-left:0px;font-size:11px;text-align:center;" >Having difficulty viewing this email? Click here to <a target="_top" href="%%view_email_url%%" style="text-align:center;color:#000;text-decoration:none;font-weight:700;" >view&nbsp;in&nbsp;your&nbsp;browser</a>.</p> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table cellpadding="0" cellspacing="0" border="0" width="100%" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td valign="top" class="wide banner" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#383E41;background-repeat:no-repeat;background-position:right;background-image:url(http://files.mercia-group.co.uk/images/nw-2016/nw-header-blank.jpg);" > <!--[if gte mso 9]> <v:rect xmlns:v="urn:schemas-microsoft-com:vml" fill="true" stroke="false" style="mso-width-percent:1000;" > <v:fill type="frame" src="http://files.mercia-group.co.uk/images/nw-2016/nw-header-blank.jpg" position="0.0,0" color="#383E41"></v:fill> <v:textbox inset="0,0,0,0" style="mso-fit-shape-to-text:true;" > <![endif]--> <div> <table width="650" border="0" cellspacing="0" cellpadding="0" align="center" class="wide banner-inner" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="650" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="340" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="340" valign="middle" height="300" class="white wide banner-content" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;" ><img src="http://files.mercia-group.co.uk/images/nw-2016/mercia_logo_white_small.png" width="180" style="border-width:0px;display:inline;" /></p> <br class="mobilehide" style="color:white;" /> <h1 class="title margin-bottom-zero margin-top-small" style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;margin-bottom:10px;font-size:40px;color:white;" >Newswire</h1> <h2 class="margin-bottom-zero" style="font-weight:300;font-size:18px;line-height:1.4;margin-top:0px;font-family:'Open Sans', 'Calibri', sans-serif;margin-bottom:10px;color:white;" >Keeping you up to date with the latest audit, accountancy and tax news</h2> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </div> <!--[if gte mso 9]> </v:textbox> </v:rect> <![endif]--> </td> </tr> </tbody> </table> <table width="100%" align="center" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" bgcolor="#324258" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="content wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td class="white" valign="middle" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <p class="date" style="font-family:'Open Sans', 'Calibri', sans-serif;line-height:20px;margin-top:15px;margin-bottom:15px;font-weight:600;font-size:15px;color:white;" > JULY&nbsp; 2018 </p> </td> <td align="right" valign="middle" class="social-bar" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td align="right" valign="middle" class="quick-buttons" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;text-align:right;padding-top:10px;padding-bottom:6px;" > <a target="_top" href="https://twitter.com/merciagroup" target="_blank" style="font-weight:700;text-decoration:underline;" ><img src="http://files.mercia-group.co.uk/images/nw-2016/ghost-twitter.png" width="40" height="40" alt="" style="border-width:0px;display:inline;" /></a> &nbsp; <a target="_top" href="https://www.facebook.com/merciagroup" target="_blank" style="font-weight:700;text-decoration:underline;" ><img src="http://files.mercia-group.co.uk/images/nw-2016/ghost-facebook.png" width="40" height="40" alt="" style="border-width:0px;display:inline;" /></a> &nbsp; <a target="_top" href="http://www.linkedin.com/company/mercia-group-ltd" target="_blank" style="font-weight:700;text-decoration:underline;" ><img src="http://files.mercia-group.co.uk/images/nw-2016/ghost-linkedin.png" width="40" height="40" alt="" style="border-width:0px;display:inline;" /></a> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table class="content wide" width="650" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="intro"> <td width="650" class="wide-col" style="padding-top:20px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >The tax team has been digesting the latest information issued by HMRC on Making Tax Digital. The recent VAT Notice sets out the details for digital record keeping and clarification on issues such as 'functional compatible software' and digitally linking.&nbsp; For more information see the links to our blogs and update your clients with our client letter.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >The impact of December s Triennial Amendments to accounting standards continues to rumble on with this month seeing an updated Statement of Recommended Practice (SORP) covering the accounting and reporting of pension schemes. Also the expectation of updated SORPs for both LLPs and charities in the months ahead.&nbsp; See the A&amp;A section for news of new reporting requirements for larger companies that reflect corporate governance reforms set in place by the Department for Business, Energy and Industrial Strategy intended to increase boardroom accountability and enhance trust in business.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >We held our annual communications day this month, on what was one of the hottest days of the year. Despite the venue s poor air conditioning a fun and informative time was had by all. &nbsp;</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >Nicola.</p> </td> </tr> <tr class="intro"> <td width="650" style="padding-top:20px;padding-bottom:30px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table border="0" cellspacing="0" cellpadding="0" class="signature" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="80" valign="middle" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img src="http://files.mercia-group.co.uk/images/nw-2016/nicola_2016.png" width="70" height="70" alt="" style="border-width:0px;display:inline;border-left-color:#8294A2;" /></td> <td width="150" valign="middle" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <span class="name" style="font-size:16px;line-height:20px;font-weight:bold;color:#666;" > <strong>Nicola Hurley</strong> <span class="qualifications" style="font-weight:normal;" >Managing Director</span> </span> </td> <td width="30" valign="middle" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <a target="_top" target="_top" href="mailto:nicola.hurley@mercia-group.co.uk" style="font-weight:700;text-decoration:underline;color:#324258;" > <img src="http://files.mercia-group.co.uk/newswire_images/email-icon.png" width="30" height="32" style="border-width:0px;display:inline;border-left-color:#8294A2;" /></a> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr><td width="100%" class="wide padding-bottom-medium" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table class="wide content" width="650" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" ><tbody><tr class="adverts"><td valign="top" width="198" class="column wide-col" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:0px;padding-bottom:0px;padding-right:0px;padding-left:0px;background-color:#324258;background-image:none;background-repeat:repeat;background-position:top left;background-attachment:scroll;" > <table class="wide" width="198" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" ><tbody style="color:white;text-align:center;" ><tr style="color:white;text-align:center;" ><td class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <div class="mobilehide" style="color:white;text-align:center;" > <img class="wide" width="200" editable="" label="Free Download Banner Desktop" height="109" data-id="4715" alt="Mercia Free download" src="http://editorial.mercia-group.co.uk/wp-content/uploads/2017/04/Free-download-200x109.jpg" style="position:relative;border-width:0px;color:white;text-align:center;display:block;" /></div> <!--[if !mso]><!--> <img class="mobileshow wide" src="http://files.mercia-group.co.uk/newswire_images/download-banner-mobile.png" width="198" editable="" label="Free Download Banner Mobile" style="position:relative;border-width:0px;display:none;color:white;text-align:center;" /><!--<![endif]--></td> </tr><tr style="color:white;text-align:center;" ><td valign="top" class="col-text wide" height="180" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:15px;padding-bottom:15px;padding-right:15px;padding-left:15px;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:white;text-align:center;" ><a target="_top" href="https://www.youtube.com/watch?v=3Dy0X2kYCVc" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" >Property topical tax matters </a></h1> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" >In this short webinar, Pat Nown&nbsp;discusses property allowance, finance cost restriction for landlords and cash basis.&nbsp;</p> </td> </tr></tbody></table></td> <td valign="bottom" width="28" class="wide-col spacer" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <img width="28" height="25" class="wide collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;color:white;text-align:center;width:100%;height:30px;margin-bottom:0 !important;" /></td> <td valign="top" width="198" class="column wide-col" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:0px;padding-bottom:0px;padding-right:0px;padding-left:0px;background-color:#324258;background-image:none;background-repeat:repeat;background-position:top left;background-attachment:scroll;" > <table class="wide" width="198" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" ><tbody style="color:white;text-align:center;" ><tr style="color:white;text-align:center;" ><td class="wide collapse" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <img editable="" label="advert image" class="wide" width="200" alt="thumbnail_client-letter-3" data-id="4767" height="109" src="http://editorial.mercia-group.co.uk/wp-content/uploads/2017/05/thumbnail_client-letter-3-200x109.jpg" style="position:relative;border-width:0px;display:inline;color:white;text-align:center;" /></td> </tr><tr style="color:white;text-align:center;" ><td valign="top" class="col-text wide" height="180" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:15px;padding-bottom:15px;padding-right:15px;padding-left:15px;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:white;text-align:center;" ><a target="_top" href="http://www.mercia-group.co.uk/GetProduct/Making%20Tax%20Digital%20for%20VAT" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" >Making Tax Digital for VAT</a></h1> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" >New client letter available.&nbsp;</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" >Supplied in Word format.</p> </td> </tr></tbody></table></td> <td valign="bottom" width="28" class="wide-col spacer" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <img width="28" height="25" class="wide collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;color:white;text-align:center;width:100%;height:30px;margin-bottom:0 !important;" /></td> <td valign="top" width="198" class="column wide-col" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:0px;padding-bottom:0px;padding-right:0px;padding-left:0px;background-color:#324258;background-image:none;background-repeat:repeat;background-position:top left;background-attachment:scroll;" > <table class="wide" width="198" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" ><tbody style="color:white;text-align:center;" ><tr style="color:white;text-align:center;" ><td class="wide collapse" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <a target="_top" href="http://www.mercia-group.co.uk/Courses/Conferences" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" ><img editable="" label="advert image" class="wide" width="200" alt="Conferences" data-id="5807" height="109" src="http://editorial.mercia-group.co.uk/wp-content/uploads/2018/07/Untitled-design-1-180x98.png" style="position:relative;border-width:0px;display:inline;color:white;text-align:center;" /></a></td> </tr><tr style="color:white;text-align:center;" ><td valign="top" class="col-text wide" height="180" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:15px;padding-bottom:15px;padding-right:15px;padding-left:15px;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:white;text-align:center;" >Upcoming conferences</h1> <h2 style="line-height:1.4;font-weight:700;margin-top:0px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:16px;color:white;text-align:center;margin-bottom:0px;" ></h2> <h2 style="line-height:1.4;font-weight:700;margin-top:0px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:16px;color:white;text-align:center;margin-bottom:0px;" ></h2> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" ><a target="_top" href="http://www.mercia-group.co.uk/GetProduct/Academies_Update_Conference" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" >Academies Update&nbsp;</a></p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" >London -&nbsp;September 6</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" ><a target="_top" href="http://www.mercia-group.co.uk/GetProduct/FarmingConference" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" >Farming conference&nbsp;</a></p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" >Midlands - October 3&nbsp;</p> <h2 style="line-height:1.4;font-weight:700;margin-top:0px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:16px;color:white;text-align:center;margin-bottom:0px;" ></h2> </td> </tr></tbody></table></td> </tr></tbody></table></td> </tr> <tr><td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td class="section" align="center" style="padding-top:40px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-bottom:20px;padding-right:0px;padding-left:0px;" > <h1 style="line-height:1.4;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;margin-bottom:10px;font-size:18px;font-weight:normal;text-transform:capitalize;color:#6F6F6F;text-align:center;" ><a target="_top" target="_top" name="aa" id="aa" style="font-weight:700;text-decoration:underline;" ></a>AUDIT &amp; ACCOUNTING</h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="tax"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#0ac999;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#0ac999;" >Pensions SORP update</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >The Pensions Research Accountants Group (PRAG) have published Pensions Statement of Recommended Practice (SORP) 2018.&nbsp; The revised SORP must be applied for accounting periods commencing on or after 1 January 2019 and may be adopted early.&nbsp; Pensions SORP 2018 reflects amendments to FRS 102 and legislation made since the previous SORP was published in 2015, along with changes resulting from the triennial review of FRS 102.&nbsp; More detail can be found on the PRAG website <a target="_top" href="http://www.prag.org.uk/" style="font-weight:700;text-decoration:underline;color:#0ac999;" >here</a>.</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="tax"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#0ac999;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#0ac999;" >Large company reporting requirements</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >Parliament have approved the Companies (Miscellaneous Reporting) Regulations 2018 that, in the most part, are effective for periods commencing on or after 1 January 2019.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >The Regulations require all large companies to set out how they are acting in the interests of employees and shareholders.&nbsp; There are also a number of other publication requirements relating to a company s corporate governance that are determined by whether the company is large, of a significant size, public or listed.&nbsp; Further details of these changes can be found <a target="_top" href="https://www.gov.uk/government/news/uks-biggest-firms-will-have-to-justify-pay-gap-between-bosses-and-their-workers" style="font-weight:700;text-decoration:underline;color:#0ac999;" >here</a>.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >The FRC have also issued revised Guidance on the Strategic Report, which is underpinned by these legislative changes.&nbsp; For more, <a target="_top" href="https://www.frc.org.uk/news/july-2018/revised-guidance-on-the-strategic-report" style="font-weight:700;text-decoration:underline;color:#0ac999;" >click here</a>. &nbsp;</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="tax"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#0ac999;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#0ac999;" >Auditing standards, guidance and news</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >The FRC have published Key Facts and Trends in the Accountancy Profession which highlights trends in the number of practising and student members of professional accountancy bodies, numbers of registered auditors, which have shown a decrease of 6% from last year, and other statistics relevant to the profession.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >Earlier this month, the FRC also published:</p> <ul style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" > <li style="font-family:'Open Sans', 'Calibri', sans-serif;color:#000000;margin-left:-20px;margin-bottom:3px;text-align:left;font-size:14px;line-height:18px;" >a <a target="_top" href="https://www.frc.org.uk/news/july-2018/consultation-on-revised-auditing-standard-for-esti" style="font-weight:700;text-decoration:underline;color:#0ac999;" >consultation</a> on revisions to ISA 540 <em>Auditing Accounting Estimates and Related Disclosures</em>, effective for audits of financial statements for periods commencing on or after 15 December 2019;</li> <li style="font-family:'Open Sans', 'Calibri', sans-serif;color:#000000;margin-left:-20px;margin-bottom:3px;text-align:left;font-size:14px;line-height:18px;" >the <a target="_top" href="https://www.frc.org.uk/news/july-2018/a-uk-corporate-governance-code-that-is-fit-for-the" style="font-weight:700;text-decoration:underline;color:#0ac999;" >2018 UK Corporate Governance Code</a> and other related information; and</li> <li style="font-family:'Open Sans', 'Calibri', sans-serif;color:#000000;margin-left:-20px;margin-bottom:3px;text-align:left;font-size:14px;line-height:18px;" ><a target="_top" href="https://www.frc.org.uk/news/july-2018/frc-highlights-good-practice-and-scope-for-improve" style="font-weight:700;text-decoration:underline;color:#0ac999;" >The Audit of Defined Benefit Pension Obligations <em>Findings from 2017/18 Audit Quality Reviews</em></a><em>.</em></li> </ul> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="tax"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#0ac999;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#0ac999;" >Technical Manuals News</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >We have issued an update to our Societies and Community Interest Companies Specialist Assignment Manual principally to reflect recent legislative changes.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >If you are a subscriber and have any administrative questions about this update, please email <a target="_top" href="mailto:karina.johnston@mercia-group.co.uk" style="font-weight:700;text-decoration:underline;color:#0ac999;" >Karina Johnston</a> or call us on 0116 258 1200.</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td class="section" align="center" style="padding-top:30px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-bottom:20px;padding-right:0px;padding-left:0px;" > <h1 style="line-height:1.4;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;margin-bottom:10px;font-size:18px;font-weight:normal;text-transform:capitalize;color:#6F6F6F;text-align:center;" ><a target="_top" target="_top" name="tax" id="tax" style="font-weight:700;text-decoration:underline;" ></a>TAXATION</h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="aa"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#ff6872;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#ff6872;" >VAT Notice 700/22: Making Tax Digital for VAT</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >This notice explains the rules for Making Tax Digital for VAT. For more information <a target="_top" href="https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat" style="font-weight:700;text-decoration:underline;color:#ff6872;" >click here</a>.</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="aa"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#ff6872;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#ff6872;" >One million married couples still eligible for 900 tax boost</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >HMRC have highlighted that three million UK couples have already taken advantage of Marriage Allowance but a million more are still eligible for the free tax break. To read more please <a target="_top" href="https://www.gov.uk/government/news/one-million-married-couples-still-eligible-for-900-tax-boost" style="font-weight:700;text-decoration:underline;color:#ff6872;" >click here</a>.</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="aa"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#ff6872;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#ff6872;" >Record number of fake HMRC websites deactivated</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >HMRC has removed more than 20,000 malicious websites during the past year but warns people to stay alert to the threat from online fraudsters. To read more please <a target="_top" href="https://www.gov.uk/government/news/record-number-of-fake-hmrc-websites-deactivated" style="font-weight:700;text-decoration:underline;color:#ff6872;" >click here</a>.</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="aa"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#ff6872;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#ff6872;" >Tax chiefs unite to tackle international tax crime</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >HMRC has formed an alliance with tax enforcement bodies in four countries to share intelligence and expertise in the battle against international tax crime. To read more please <a target="_top" href="https://www.gov.uk/government/news/tax-chiefs-unite-to-tackle-international-tax-crime" style="font-weight:700;text-decoration:underline;color:#ff6872;" >click here</a>.</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="aa"> <td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#ff6872;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#ff6872;" >Tax changes trigger sell-off of private rentals</h1> <div class="article-text"> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >Research from the Residential Landlords Association suggests that 133,000 dwellings will be taken out of the English private rental sector during the coming year. To read more please <a target="_top" href="https://research.rla.org.uk/press-release/research-finds-tax-changes-leading-to-private-renting-sell-off/" style="font-weight:700;text-decoration:underline;color:#ff6872;" >click here</a>.</p> </div> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', 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<table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td class="section" align="center" style="padding-top:30px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-bottom:20px;padding-right:0px;padding-left:0px;" > <h1 style="line-height:1.4;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;margin-bottom:10px;font-size:18px;font-weight:normal;text-transform:capitalize;color:#6F6F6F;text-align:center;" ><a target="_top" target="_top" name="blog" id="blog" style="font-weight:700;text-decoration:underline;" ></a>OUR LATEST BLOG POSTS</h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="100%" class="wide" style="padding-bottom:20px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table class="content wide" align="center" width="650" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr class="blogs adverts"> <td valign="top" width="198" class="column wide-col" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:0px;padding-bottom:0px;padding-right:0px;padding-left:0px;background-color:#324258;background-image:none;background-repeat:repeat;background-position:top left;background-attachment:scroll;" > <table class="wide" width="100%" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <tbody style="color:white;text-align:center;" > <tr style="color:white;text-align:center;" > <td class="wide collapse" width="198" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <a target="_top" href="https://blog.mercia-group.co.uk/making-tax-digital-vat-notice-published/" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" ><img class="wide collapse" width="200" height="133" editable="" label="blog banner" alt="untitled-design-8" data-id="5834" src="http://editorial.mercia-group.co.uk/wp-content/uploads/2018/07/Untitled-design-5-200x133.png" style="position:relative;border-width:0px;display:inline;color:white;text-align:center;border-left-color:#8294A2;" /></a> </td> </tr> <tr style="color:white;text-align:center;" > <td valign="top" class="col-text wide" width="198" height="160" style="font-family:'Open Sans', 'Calibri', 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sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" ></p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" >Emma Gilbert-Smith </p> </td> </tr> </tbody> </table> </td> <td valign="bottom" width="28" class="wide-col spacer" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <img width="28" height="25" class="wide collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;color:white;text-align:center;width:100%;height:30px;border-left-color:#8294A2;margin-bottom:0 !important;" /></td> <td valign="top" width="198" class="column wide-col" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:0px;padding-bottom:0px;padding-right:0px;padding-left:0px;background-color:#324258;background-image:none;background-repeat:repeat;background-position:top left;background-attachment:scroll;" > <table class="wide" width="100%" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <tbody style="color:white;text-align:center;" > <tr style="color:white;text-align:center;" > <td class="wide collapse" width="198" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <a target="_top" href="https://blog.mercia-group.co.uk/finance-bill-friday-40-clauses-plus-16-schedules/" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" ><img class="wide collapse" width="200" height="133" editable="" label="blog banner" alt="untitled-design-5" data-id="5813" src="http://editorial.mercia-group.co.uk/wp-content/uploads/2018/07/Untitled-design-2-160x107.png" style="position:relative;border-width:0px;display:inline;color:white;text-align:center;border-left-color:#8294A2;" /></a> </td> </tr> <tr style="color:white;text-align:center;" > <td valign="top" class="col-text wide" width="198" height="160" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:15px;padding-bottom:15px;padding-right:15px;padding-left:15px;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:white;text-align:center;" ><a target="_top" href="https://blog.mercia-group.co.uk/finance-bill-friday-40-clauses-plus-16-schedules/" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" >Finance Bill Friday& 40 Clauses Plus 16 Schedules& </a></h1> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" > Pat Nown </p> </td> </tr> </tbody> </table> </td> <td valign="bottom" width="28" class="wide-col spacer" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <img width="28" height="25" class="wide collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;color:white;text-align:center;width:100%;height:30px;border-left-color:#8294A2;margin-bottom:0 !important;" /></td> <td valign="top" width="198" class="column wide-col" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:0px;padding-bottom:0px;padding-right:0px;padding-left:0px;background-color:#324258;background-image:none;background-repeat:repeat;background-position:top left;background-attachment:scroll;" > <table class="wide" width="100%" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <tbody style="color:white;text-align:center;" > <tr style="color:white;text-align:center;" > <td class="wide collapse" width="198" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;" > <a target="_top" href="https://blog.mercia-group.co.uk/public-trust-charities/" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" ><img class="wide collapse" width="200" height="133" editable="" label="blog banner" alt="charities" data-id="5829" src="http://editorial.mercia-group.co.uk/wp-content/uploads/2018/07/Untitled-design-4-200x133.png" style="position:relative;border-width:0px;display:inline;color:white;text-align:center;border-left-color:#8294A2;" /></a> </td> </tr> <tr style="color:white;text-align:center;" > <td valign="top" class="col-text wide" width="198" height="160" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:white;text-align:center;padding-top:15px;padding-bottom:15px;padding-right:15px;padding-left:15px;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:white;text-align:center;" ><a target="_top" href="https://blog.mercia-group.co.uk/public-trust-charities/" style="font-weight:700;text-decoration:underline;text-align:center;color:white;" >Do the public trust Charities?</a></h1> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;margin-top:15px;margin-bottom:15px;color:white;text-align:center;" > Andrew Paul </p> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td class="section" align="center" style="padding-top:40px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-bottom:20px;padding-right:0px;padding-left:0px;" > <h1 style="line-height:1.4;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;margin-bottom:10px;font-size:18px;font-weight:normal;text-transform:capitalize;color:#6F6F6F;text-align:center;" ><a target="_top" target="_top" name="chat" id="chat" style="font-weight:700;text-decoration:underline;" ></a>OFFICE&nbsp;GOSSIP &amp; IDLE&nbsp;CHAT</h1> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr><td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" ><tbody><tr class="gossip"><td width="650" class="article" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-top:20px;padding-bottom:20px;padding-right:20px;padding-left:20px;background-color:#fff;border-left-width:6px;border-left-style:solid;position:relative;border-left-color:#8294A2;" > <h1 style="line-height:1.4;font-weight:700;font-family:'Open Sans', 'Calibri', sans-serif;margin-top:0;font-size:20px;margin-bottom:10px;color:#324258;" >Communication day </h1> <div class="article-text"> <img editable="" label="article image right" width="240" align="right" class="wide" alt="untitled-design-10" data-id="5883" height="159" src="http://editorial.mercia-group.co.uk/wp-content/uploads/2018/07/Untitled-design-7-192x128.png" style="position:relative;border-width:0px;display:inline;border-left-color:#8294A2;" /><img editable="" label="spacer" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" width="20" height="121" class="collapse" align="right" style="position:relative;border-width:0px;display:inline;border-left-color:#8294A2;" /><p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >As is tradition, every year we close the office for a day to hold a team communications event to share news, developments and achievements with the whole team, including our colleagues from: Mercia Ireland, SWAT UK (from Plymouth and London) and Practice Track.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >After a morning of announcements and updates, we had an afternoon of painting mugs, decorating cupcakes and escape rooms. The activities brought out a wonderful team spirit in everyone.&nbsp;</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;margin-top:15px;margin-bottom:15px;" >All in all, a fun day for everyone and a great opportunity for teams from different locations, to meet, to share ideas, to catch up and&nbsp;great team building.</p> <br /></div> </td> </tr><tr><td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /></td> </tr></tbody></table></td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="background" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#E1E4E4;" > <tbody> <tr> <td width="100%" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" class="content wide" align="center" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td class="spacer" align="center" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <img class="collapse" src="http://files.mercia-group.co.uk/newswire_images/spacer-35-transparent.png" style="border-width:0px;display:inline;width:100%;height:30px;margin-bottom:0 !important;" /> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="bg-grey-dk" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#26282A !important;background-image:none !important;background-repeat:repeat !important;background-position:top left !important;background-attachment:scroll !important;" > <tbody> <tr> <td width="100%" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="100%" class="padded contact" style="padding-top:30px;padding-bottom:40px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="420" class="wide-col contact padding-top-mobile-large padding-bottom-mobile-medium" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="" border="0" cellspacing="0" cellpadding="0" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td align="left" width="50" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <a target="_top" href="http://blog.mercia-group.co.uk" target="_blank" style="font-weight:700;text-decoration:underline;" > <img src="http://files.mercia-group.co.uk/images/email-template/ghost-blog.png" alt="" width="32" height="32" border="0" class="" style="border-width:0px;display:inline;" /></a> </td> <td align="left" width="50" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <a target="_top" href="https://twitter.com/merciagroup" 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src="http://files.mercia-group.co.uk/images/email-template/ghost-youtube.png" alt="" width="32" height="32" border="0" class="" style="border-width:0px;display:inline;" /></a> </td> <td align="left" width="50" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <a target="_top" href="https://plus.google.com/+merciagroup/posts" target="_blank" style="font-weight:700;text-decoration:underline;" > <img src="http://files.mercia-group.co.uk/images/email-template/ghost-google.png" alt="" width="32" height="32" border="0" class="" style="border-width:0px;display:inline;" /></a> </td> <td align="left" width="50" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <a target="_top" href="https://www.facebook.com/merciagroup" target="_blank" style="font-weight:700;text-decoration:underline;" > <img src="http://files.mercia-group.co.uk/images/email-template/ghost-facebook.png" alt="" width="32" height="32" border="0" class="" style="border-width:0px;display:inline;" /></a> </td> </tr> </tbody> </table> <h2 style="line-height:1.4;font-weight:700;margin-bottom:10px;font-family:'Open Sans', 'Calibri', sans-serif;color:#FFF;font-size:18px;margin-top:20px;" >Get in touch</h2> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:18px;color:#FFF;font-weight:300;margin-top:0px;margin-bottom:10px;" >0116 258 1200</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:18px;color:#FFF;font-weight:300;margin-top:0px;margin-bottom:10px;" ><a target="_top" href="mailto:enquiries@mercia-group.co.uk" style="color:#FFF;font-weight:300;text-decoration:none;" >enquiries@mercia-group.co.uk</a></p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:18px;color:#FFF;font-weight:300;margin-top:0px;margin-bottom:10px;" ><a target="_top" href="http://www.mercia-group.co.uk" target="_blank" style="color:#FFF;font-weight:300;text-decoration:none;" >www.mercia-group.co.uk</a></p> </td> <td width="230" class="wide-col padding-bottom-mobile-large" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <p class="margin-bottom-medium" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:18px;color:#FFF;font-weight:300;margin-top:0px;margin-bottom:10px;" ><strong>Would your colleagues be interested in this email?</strong></p> <table border="0" cellspacing="0" cellpadding="0" class="btn" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;padding-bottom:10px;" > <tbody> <tr> <td align="center" class="button single-cta rounded solid-grey" width="100" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;font-weight:700;color:#FFF;display:inline-block;text-align:center;text-decoration:none;-webkit-text-size-adjust:none;padding-top:14px;padding-bottom:14px;padding-right:14px;padding-left:14px;line-height:1.2;border-radius:8px;background-color:#BFC0C1;border-bottom-width:4px;border-bottom-style:solid;border-bottom-color:#94969A;" ><a target="_top" href="%%ftaf_url%%" style="color:#fff;text-decoration:none;font-weight:700;" >Forward</a></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <table width="100%" border="0" cellspacing="0" cellpadding="0" class="" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="100%" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td width="100%" class="padded" style="padding-top:20px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr> <td class="wide disclaimer" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#FFF;" > <table width="650" align="center" border="0" cellspacing="0" cellpadding="0" class="wide" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <tbody> <tr valign="top"> <td class="wide-col disclaimer" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#FFF;" > <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:9px;line-height:12px;color:#6A6D71;margin-top:0px;margin-bottom:10px;" >From time to time we send you details of products and services we feel will be of interest to you. You can <a target="_top" href="http://emailpreferences.mercia-group.co.uk/Preference/Preferences?EmailAddress=%%emailaddr%%" style="color:#000;font-weight:700;text-decoration:none;" >unsubscribe here</a>.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:9px;line-height:12px;color:#6A6D71;margin-top:0px;margin-bottom:10px;" >This email was sent by: %%Member_Busname%%, %%Member_Addr%%, %%Member_City%%, %%Member_State%%, %%Member_PostalCode%%, %%Member_Country%%</p> </td> <td width="180" class="wide-col" style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;" > <a target="_top" href="https://www.wilmingtonplc.com/" target="_blank" style="font-weight:700;text-decoration:underline;" ><img src="http://files.mercia-group.co.uk/images/email-template/wilmington_plc.jpg" alt="Wilmington Plc" width="132" border="0" style="margin-bottom:16px;border-width:0px;display:inline;" /></a> </td> </tr> </tbody> </table> </td> </tr> <tr> <td class="wide disclaimer collapse" style="padding-bottom:20px;font-family:'Open Sans', 'Calibri', sans-serif;font-size:14px;line-height:20px;color:#000000;background-color:#FFF;" > <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:9px;line-height:12px;color:#6A6D71;margin-top:0px;margin-bottom:10px;" >Mercia Group Limited is a company registered in England and Wales with company number 1464141. With a registered address Wilmington plc, 5th Floor, 10 Whitechapel High Street, London E1 8QS.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:9px;line-height:12px;color:#6A6D71;margin-top:0px;margin-bottom:10px;" >Our legal basis for processing your data is legitimate interest. Your data will be processed by our employees and we do not transfer your data outside of the EU. Please see our <a target="_top" href="http://www.mercia-group.co.uk/Home/PrivacyPolicy" target="_blank" style="font-weight:700;text-decoration:none;color:#000;" >privacy policy</a> for information on our data retention policy. You have the right to access, port, rectify, erase, restrict and object to the processing of your data. To contact our Data Protection Officer please email <a target="_top" href="mailto:dataprotection@wilmingtonplc.com" style="font-weight:700;text-decoration:none;color:#000;" >dataprotection@wilmingtonplc.com</a>. You have the right to complain to the supervisory authority.</p> <p style="font-family:'Open Sans', 'Calibri', sans-serif;font-size:9px;line-height:12px;color:#6A6D71;margin-top:0px;margin-bottom:10px;" >This email and any attachments may be confidential and the subject of legal professional privilege. Any disclosure, use, storage or copying of this email without the consent of the sender is strictly prohibited. Please notify <a target="_top" href="mailto:enquiries@mercia-group.co.uk" style="font-weight:700;text-decoration:none;color:#000;" >enquiries@mercia-group.co.uk</a> immediately if you are not the intended recipient and then delete the email permanently.</p> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </td> </tr> </tbody> </table> </body> </html>