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Family Money: Where do you reside?
By Leslie
Wright
Last week’s article on domicile did not address citizenship or nationality. This is because citizenship or nationality are only indicative for domicile
purposes.
The UK legislated in 1996 that being registered as an overseas elector (which could be used as evidence of an intention to return to the UK) must be
ignored in determining domicile.
For UK tax and private law purposes, citizenship or nationality are not connecting factors per se. However, citizenship or nationality are used as the
connecting factors for other countries’ tax and inheritance laws. And this can create a trap for the unwary individual who permanently moves to a country without acquiring
citizenship there and therefore considers himself outside its tax and inheritance laws.
For instance, if a UK national retires to Spain and becomes domiciled there, on his death the Spanish authorities would refer his case to the UK since
Spanish inheritance law only applies to Spanish nationals. However, the UK would refer the case back to Spain because the individual is no longer domiciled in the UK and is
therefore outside its jurisdiction. However, Spanish law only applies to Spanish nationals and so on.
This game of jurisdictional ping-pong is prevented by the doctrine of renvoi, which stops the game after one round if the country applies single renvoi.
The case would be dealt with in this instance under Spanish law and therefore the Spanish forced heirship rules would apply, which may come as a nasty and expensive surprise
to the family of the deceased.
Thus the three principal connecting factors to consider when proposing structured tax and estate planning solutions (‘STEPS’) are:
* domicile;
* citizenship or nationality; and
* residence
While an individual can only be domiciled in one jurisdiction at any time, he can have dual citizenship or dual tax residence, and it may be necessary to
apply the “tie breaker” clauses in double tax treaties to determine which jurisdiction has taxing rights over the individual. This is because residence is primarily a
test of physical presence.
Nearly all jurisdictions apply a 183-day test to determine residence (physical presence for more than six months in any one tax year) but many also apply a
90-day test (physical presence for more than three months a year, averaged over two, three or four consecutive tax years), as in UK for example, where an average of 90 days
p.a. over four years applies.
Residence can also be determined by an available accommodation test, such as is applied in the UK. Under such a test, just one night spent in the country
where available accommodation is available can result in tax residence. It is worth noting that under UK case law, a tent on Greenham Common and a yacht mooring were both
considered to be available accommodation.
This is one of the reasons that a house in UK should not be left without a leased tenant. Even if your aged parents are occupying the house rent free, if
the house is in your name it is regarded by the IRD as available for your accommodation unless it is formally leased (for even a nominal sum) to those parents. (Then you are
their guest rather than they yours.)
Determining residence
The criteria used to determine domicile were discussed in last week’s article and citizenship is a matter of fact. The criteria used to determine
residence differ from jurisdiction to jurisdiction and can include:
* duration of physical presence if inward bound;
* duration of physical absence if outward bound;
* purchase or rental of a home;
* availability of accommodation;
* employment or business activities;
* presence of dependent family;
* location of centre of life;
* citizenship;
* usual or habitual place of residence;
* other permanent place of residence; and
* intention on arrival or departure
In most countries, the rules for determining residence are a mixture of statute, case law and practice, which are often unpublished. In the UK, the
Revenue’s interpretation of these rules are summarised in its booklet IR20. The criteria applied by the UK in IR20 for determining residence and ordinary residence are:
* physical presence in the UK;
* the acquisition of accommodation in the UK in the case of longer-term visitors;
* the purpose of visits to the UK; and
* the regularity of visits to the UK
The rules in IR20 are complicated and controversial and will be covered in more detail in a future article.
Strictly, an individual is resident for the whole of a tax year. Most countries’ tax years are based on the calendar year, as opposed to the UK tax year,
which runs from 6 April to 5 April.
The UK operates a “split year” concession, which means residence begins on the date of arrival and ends on the date of departure.
This concession used to apply for the purposes of both income and capital gains tax but with effect from 1998-99 it applies only for income tax purposes.
There is also the question of determining a day of physical presence: does this include the days of arrival and departure? Depending on the answer to that
question, an overnight stay could count as one, two or zero days. For the UK, it counts as zero days; for Jersey (the Channel Island, not the US city), it would count as one
day.
It is essential not to “drift” into becoming resident in any territory. A revenue authority will attempt to push the date of arrival back as far as
possible, which may bring expatriate earnings, investment income or gains into charge or render useless any pre-residence tax planning. Indeed, tax planning solutions may
only work if effected before residence commences.
The date of arrival in a regime should be very clearly targeted and aimed for. It should preferably be at the beginning of a tax year and certainly not at
the end, which would maximise tax exposure.
Details of all pre-entry visits should be diarised, retaining evidence of travel. (As noted in a previous article, the stubs of your airline tickets may
suffice; but it is better to ask the Immigration Officer to stamp your passport upon both entry and exit, not only in Thailand, but also in UK or anywhere else you may be
liable to taxation.)
The UK 1998 Budget introduced the concept of a re-entry charge for capital gains tax rather than an exit charge. (The UK already had an exit charge for
capital gains tax but this only applies to business assets.)
This means that if an individual returns to the UK within five years of becoming non-resident, all gains realised while non-resident on assets held in a
prior residence period will be subject to capital gains tax.
The good news is that this new re-entry charge only applies to individuals becoming non-resident from 17 March 1998. Clearly, anyone who became
non-resident before 17 March 1998 should think twice before casually becoming resident in the UK, especially if they intend to work or live abroad in the future.
Other jurisdictions apply exit charges for capital gains tax (such as the US on loss of citizenship) or apply quarantine periods following loss of
residence or citizenship.
The 1998 UK Budget had a dramatic effect on the tax position of the UK expatriate.
The abolition of the 365-day earnings rule for income tax, the ending of bed-&-breakfasting, the introduction of a re-entry charge and the limitation
of the split year concession for capital gains tax means residence monitoring has become crucial for the UK expatriate.
Classic “no brainer” tax planning advice for returning expatriates, such as bed-&-breakfasting investments pre-residence, now requires very careful
consideration if expatriate earnings, investment income and capital gains are to remain tax free.
So long as individuals and their families lived, worked, owned assets and died in one country, structured tax and estate planning solutions could be viewed
as the exclusive province of the rich or the artful tax dodger.
As internationalisation becomes commonplace amongst the newly affluent, taking the proper STEPS should become as routine as locking one’s suitcase before
checking in for the flight home.
But without sound professional advice, it can be a minefield for the unwary.
Leslie Wright is managing director of Westminster Portfolio Services (Thailand) Ltd., a firm of independent financial advisors providing advice to
expatriate residents of the Eastern Seaboard on personal financial planning and international investments. If you have any comments or queries on this article, or about other
topics concerning investment matters, contact Leslie directly by fax on (038) 232522 or e-mail [email protected] Further details and back articles can be accessed on his
firm’s website on www.westminsterthailand.com
Editor’s note: Leslie sometimes receives e-mails to which he is unable to respond due to the sender’s automatic return address being incorrect. If you
have sent him an e-mail to which you have not received a reply, this may be why. To ensure his prompt response to your enquiry, please include your complete return e-mail
address, or a contact phone/fax number.
Snap Shots: Taking your camera on holidays
by Harry Flashman
Most of us include the family camera in the packing list for the holidays, but this time, instead of coming home with the usual boring “Here’s me
outside the hotel we stayed at in Nakon Nowhere” - by putting some thought into it all you can come home with photos that will make the family eager to see more.
 What we have to strive for are photos with ‘impact’. Ones that punch the viewer
fair between the eyes and compel him or her to look further. To get this elusive ‘impact’ we need to look at simplicity, colour, light and depth. Now while that may sound
a little too advanced for someone with a point and shooter, it is not really.
Let’s take Simplicity first. In your photo there should be an identifiable “hero” - that is the subject matter. You have to frame up your shot so
that you get rid of extraneous matter which detracts from the simplicity and also detracts from the subject, thus weakening your message. One tip is to use a wide angle lens
and walk in close to heighten the dramatic viewpoint of your subject.
Colour is next. Unless you are a Black and White exponent, colour is one very easy way to get ‘impact’ into your shots. Look for very strong colours
and include them in the photos. The three primary colours are red, blue and yellow and if you look through a travel photography book, you will find lots of reds, blues and
yellows. You should also intensify the colours by screwing a Polarizing Filter on the end of your lens. This richens the colour by decreasing the amount of reflection and
will give you that deep blue sky you want in your holiday photographs.
When we mention ‘Light’ we are referring to the stuff supplied by the celestial light technician - the sun! The two best times to shoot are early in
the morning or late in the afternoon. These are sometimes called the “magic hours” by some photographers, but they certainly are the times to shoot. You will get good
shadow definition to give solidity to the scene and the two very different colours in the light also give your travel photos that extra something. The early morning ones will
have a blue cast, while the late afternoon has distinctly orange hues. In fact, this weekend take the same shot at both those times and see the difference. For those who
would like a technical explanation, as the sun approaches the horizon, its light has to pass through a greater air mass, including ozone, dust and water vapour. Wavelengths
at the blue end of the spectrum are scattered and absorbed more than those at the red end of the spectrum, so the sunlight appears to turn yellow, and then red.
Now let’s see how we can add Depth into your photographs. By “depth” we are trying to give your flat photos a 3D appearance. The first way is to use
shadow to give depth. The second way is to include people in the shots to give a sense of perspective. This is the only way you can show just how large any statue is -
compare it to the height of a person. Another old photographic “trick” is to include “leading lines” such as a wall, fence or pathway to pull the viewer into the
shot. These lines also work best when they follow a diagonal, rather than a straight horizontal or vertical.
The final two items of advice are quite simple - time and people. Take your time when you have arrived at the travel destination and walk around statues,
memorials, temples and the like. You may see a better view than the usual front on variety. Search for interesting foregrounds and vary the framing and composition. And try
as much as possible to include people in your travel shots. Adding one or two people in a photograph adds a point of connection for the viewer, a sense of being there.
Modern Medicine: Snuffing out the weed
Before it snuffs you out
by Dr Iain Corness Consultant
I am indebted to two ladies for the topic for this week’s article. Ms Lesley Warner’s Women’s World (Pattaya Mail Vol IX, No. 15) regarding
the aging effects of cigarette smoking on a woman’s skin and the delightful Miss Hillary who passed on a query from one of her readers, wondering if it was only women who
got the skin problem and how could she stop smoking.
Let’s take the skin problem first. Have you ever bought smoked bacon? You hang it up in a special room and let smoke curl up through it. It dries the
outside and imparts flavour from the smell of the smoke - e.g. hickory. It is the same with the skin on your face - you are slowly tobacco smoke curing it. The skin gets
thicker and drier and then wrinkles like the crackling on a leg of pork.
That scenario is the same for men and women, but whilst men accept the odd wrinkle, women must stay beautiful and wrinkle free for all their lives, but
they certainly won’t if they are smokers.
So now let’s get down to the serious business of stopping smoking. Unfortunately, “Cures” abound. Cure A didn’t work, so Cure B comes into being.
Then Cure C and so forth. In that list there’s hypnosis, acupuncture, chewing gum, patches, nasal spray and cold turkeys. If there were one sure fire way of stopping, then
there wouldn’t be all the alternatives. The other problem with stopping smoking is the fact that the “best” way to stop smoking is not necessarily the easiest!
What you have to realise is that Nicotine is more addictive than heroin. I know that’s probably hard to believe, but that’s the crux of the matter. You
take Nicotine into all of your metabolic pathways until you “need” to have Nicotine to be able to function.
Now, leaving aside hypnosis and acupuncture, about which I know very little, but the good books tell me do not enjoy high success rates, let’s look at
the other methods. The majority rely on Nicotine Replacement Therapy (NRT). All the gums and sprays do is to make Nicotine available for you in measured doses - much like
cigarettes do. You get the craving, you chew the gum. You get the craving, you squirt the spray.
Patches are slightly different. They deliver the Nicotine slowly over a 12 or 24 hour period and are supposed to stop the craving before it happens. But
often do not.
After stabilizing on the NRT it is time to bring the dosage down, which is the next hurdle at which many fall. The end result can be cigarette smoking plus
NRT - a potentially fatal combination. In fact, I strongly believe that NRT should only be done under close medical supervision.
So to the best way - Cold Turkey. The proof is in the numbers. Those who go cold turkey may go through a rough time with withdrawals initially, but the
majority are still non-smokers after one year. The same cannot be said for the others. The “hard” way is ultimately the best way. Become a non-smoker now!
 Dear Hillary,
I heard on the Pattaya Mail Channel TV News about a young man who committed suicide because he had quarrelled with his girlfriend. This made me very sad
because once I almost did the same after breaking up with my girlfriend here. The Thai girls are so sweet and gentle, but they can hurt you so bad. I have another friend of
mine who has been left by his girlfriend recently and has been very cut up about it and I am worried that he might get so depressed too. What can I do to help? Is it better
to bring along another girl for him when I go out with him (I don’t have a girlfriend any more), or not? What do you say, Hillary?
Depressed
Dear Depressed,
In any of life’s little disasters, the best thing a friend can do is to just be around, be an ear if he wants to talk, and to help him get back to an
even keel again. The last thing anyone needs in this city is someone supplying replacement girlfriends. When your friend is good and ready he will find one for himself. There
is after all a surplus of us girls in Pattaya. However, my Poppet, Hillary gets the feeling that maybe it’s you that needs a little help here too. I think it’s about time
you and your mate went out and had a night on the town, without girls, and see what happens.
Dear Hillary,
My Thai girlfriend and I want to buy some land upcountry where she comes from near Nong Khai. The price is quite reasonable and in a few years I would be
happy to retire in that place. The other day she went up country and rang me to say that we could buy some land OK, but it would take two months for the deeds to be
transferred into my company’s name. If she were to buy it in her name then the deeds could be transferred in two days. This doesn’t seem right to me, Hillary. Do you
think I am being taken for a ride here?
James
Dear James,
First off, James my Petal, is to decide whether it is “my Thai girlfriend and I” who want this land, or is it your Thai girlfriend? I must say I do not
know too many farangs who have successfully retired to Nakhon Nowhere, approximately 20 kilometres this side of the Laos border. Since you want the title deeds in your
company name, I take it that you want to retain control over it. Buying it in someone else’s name does not fit in with that does it? Go and talk to a lawyer.
Dear Hillary,
I think my wife was born in a tent because she never shuts doors behind her. When we lived in America this was not really a problem, but here in Thailand
it is, because we have to run the air conditioners very high to keep the house cool. I have tried to tell her that the air conditioner has to work overtime when she leaves
the doors open and that means more electricity is used, so our power bills are so high, but it doesn’t seem to have got through. I cannot spend my life closing doors behind
her. What should I do?
Desmond
Dear Door Closing Des,
Some people do get their knickers right properly knotted, don’t they, Petal. Instead of wasting all that time and effort and worry and emotion and excess
money on the electric bill there was one easy answer. Buy some automatic door closers, then she can swish in and out all day and the doors will close behind her. Now wasn’t
that easy? Sometimes I worry about you people with the tunnel vision, or perhaps it is the glasses you wear.
Dear Hillary,
I spend three months every year here in Pattaya. My young Thai girlfriend and I were getting along so well I decided I would help her out and buy a
condominium for her, where she could stay for the rest of the year so that she did not have to live in rented accommodation any more, where I had been staying with her. When
I told her I would do this and get the condo she began to ask for money for telephone calls I had made, electricity I had used and even demanded a sum for excess water I
might have used in my showers. This to me seemed to show a very grasping nature so I cancelled the purchase and said goodbye. Do you think I was correct, or was I too hasty?
Fergus
Dear Fergus,
You were not too hasty, Poppet - Hillary thinks you were too slow. You should have seen this coming. If she was so short-sighted to carry on like that,
then you are best out of it. Now if the condo’s a luxury one on the beach, Hillary will happily look after it for you for the nine months, but please leave enough French
champagne in the fridge to last. Chocolates too.
GRAPEVINE
| Spiked honeymoon
Marcel Valjean and his lovely new wife decided to spend a wonderful honeymoon in Jomtien. On the night of April 30, Marcel was returning from a midnight
stroll whilst his beloved was softly slumbering in their beautiful rented cottage. As he came to the fence surrounding their tropical love nest, Valjean had an amusing
idea. Why not strip naked and vault over the fence near his cottage to surprise his slumbering bride? A hospital spokesman said, “We think the patient became over excited
and failed to notice the barbed wire.”
Lucky escape
It was just another day at the beautiful if unfortunately named Pee Pee Island when a dramatic sea rescue had to take place. A little girl, clearly in
distress, floated too far offshore on a raft in the shape of a huge pair of plastic inflatable teeth. As distraught parents and a crowd of tourists watched anxiously from
the shore, she was rescued by a man paddling a huge inflatable lobster. A spokesman for Phuket’s coastguard said, “This sort of thing has become all too common.”
Writing literally
A farang, said to be a father of five, appeared for the first time at the Pattaya driving license center where the helpful staff tried to do him a favor.
Having settled that his paperwork was in order, the female clerk shoved an application form across to him and asked him to write his last name first and his first name
last. He looked confused. “Come again?” he requested. “You must write your name backward,” she repeated. “Good enough, this is Thailand,” muttered the farang,
as he followed orders and wrote, “mailliW nworB.”
Overstay fees
A reader complains that he was fined a steep 6500 baht when he went to renew his visa locally which was on one month overstay. He claimed he had been ill
but had no paperwork to prove it. He is wrong. An overstay of 30 days costs 6000 baht @ 200 baht a day, plus 500 for a new extension of a few days to allow time to book an
airticket and leave the country. Actually this guy was lucky. The police would have been within their rights to arrest him. If you are ill in this situation, you need a
medical certificate to explain the circumstances. If the certificate is from a private hospital, you could be asked to take it first to the government hospital in Naklua
for a confirmatory stamp.
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You can you can’t
Although Pattaya now has a rich abundance of retail stores, a few foodstuffs are still hard or impossible to obtain. Reader SA, for example, wants to
know where in Pattaya you can buy Oxo cubes. Nowhere, so far as we know, but the newspaper editor will be delighted (as ever) to correct any Grapevine mistakes. Please
remember to include sample though... Another reader would love to discover Heinz Piccalilli. We think the nearest to this is Crosse and Blackwell brand only at Friendship
supermarket on Pattaya Tai. The high price reflects import duties. El Rancho also makes its own local pickle of this name, but the sauce tastes very different... Another
reader enquires if he can obtain any Marks and Spencer foodstuffs in Pattaya. Not really, though Tops superstore keeps a few of their biscuit and jam lines from time to
time. Marks and Spencer is represented in the major Central Department Stores in Bangkok, but no fresh or frozen foods there.
Latest card scams
If you are involved in a business using Visa or MasterCard, be on the lookout for dishonest and unauthorized persons who arrive unexpectedly to
‘clean’ your electronic machine. They do nothing useful and charge you between 500 and 2000 baht. Visa advises you to scrutinize ID and, most importantly, ask to see
the order number. On the wider front, be especially careful that nobody can see your PIN number when withdrawing cash at the ATM machine. In two recent cases, the guys
were followed for hours by thieves who eventually managed to steal their wallets. Armed with both the cards and the recently observed PIN numbers, the rest is all too
easy to predict.
Poetic license
A: Would you like to buy a ticket for the policeman’s ball?
B: Why, certainly, I love to dance.
A: This isn’t a dance, it’s a raffle.
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Animal Crackers: Why have a dog?
by Mirin
MacCarthy
Dogs are such an integral part of the human society that it is hard to imagine a neighbourhood anywhere without them. Primitive cultures in Australia and
Africa still have their dogs. Even mankind 5000 years ago had domesticated dogs. As hunters and gatherers we trained dogs to fetch and carry, flush out game and birds and
sometimes just be companions.
 These days we still have family pet dogs, but we also have working dogs which can
guide the blind, find drugs, help the police hunt down criminals and detect bombs, herd sheep and save people from drowning.
Dogs have developed a special affinity for human beings. They develop closer relationships with mankind than any other animal. Do you know of any other
species that spends its entire life wishing to please its human masters? Felis domestica, the common housecat certainly does not! Quite the reverse.
As in any relationship, the quality and quantity of time spent developing this relationship will have in the end a direct bearing on what you receive in
turn. However, owning a dog carries certain responsibilities. It is not a one way street. Here are a few “rules” requiring thought before you take a dog home.
Dogs require regular care
Providing basic care to a dog at home requires time and money. Consider such basics as food. Dogs do not feed themselves. They must be fed and provided with
ample fresh drinking water. A safe (fenced) exercise area must be provided or the dogs must be exercised daily on leash. When dogs are left outside, even if just during the day
- shelter from the weather must be provided. Dogs should never be tied outside and left unattended.
Dogs are not the cleanest of animals. You have to clean up after them. Dog poo must be picked up and disposed of daily, unless you like the wonderful odour
that fresh DP on your shoes will impart to the house and your car. Dogs also require regular grooming, as all dogs shed hair.
Most often overlooked - all dogs require training. Dogs need be good citizens in public. They are not naturally obedient. Training takes time and must be
done regularly. You have to teach the dog the household rules. Even the most eager to please and intelligent dog will need these rules reinforced all the time. Some rules they
will learn quickly, others will take a great deal of patience on your part. Many people find dog training classes helpful in teaching their dog obedience. Dog training also
costs money.
Dogs require veterinary care
Regular vaccinations, dewormings and health check ups are needed by all dogs. Veterinary care costs money. Unexpected illness or accidents may require even
more expensive care. You will have to budget for Fido’s health bills.
Dogs need licenses
Many communities require some form of annual licensing of dogs and can even limit the number of dogs you may keep. Without a proper license your dog may be
seized and you may be fined. That can even happen here.
A dog is for life
Finally, a dog really is for life. Fido will generally live around ten plus years, depending upon the breed. Your dog will be a dependent in your family all
that time, looking to you for love and care. Being a responsible dog owner is an important job and requires your serious commitment. Before taking on that commitment make sure
that you are prepared to see it through. You cannot divorce your dog!
Social Commentary by Khai Khem
Bargain Until You Turn Blue
I hate to come off like a carpet peddler from a Middle Eastern backwater, but bargaining is an art. Some people have a latent talent for haggling, which,
with a little practice can bloom in a place like Thailand. It doesn’t really matter whether you were brought up in a county which has prices clearly marked, or where the cost
is widely advertised and therefore not such a mystery. Anyone can learn to do it. It just takes a little nerve, and lots of practice.
Newcomers to Thailand can come a cropper if they are beginners to this custom. Starting off slowly, they too, can learn the ropes. The first thing they need
to acquire is a talent for acting. We’re not talking about Academy Award winning performances here. Just a little patience and a poker face. Tourists and ex-pats who plan to
live here for a while don’t seem to figure out that Thais who sell things are experts at non-verbal communication and body language. Think about it. Outside of Thailand, our
local language is useless. And now, with globalization, multi-culturism, borderless trade and mass tourism, Thai, in some cases is useless even inside the country. Thai culture
also teaches us to be seen and not necessarily heard. That means Thais become very good at sizing people up. So when newcomers arrive in Thailand, and they plan to shop in
places without fixed prices they need to see themselves as others see them.
Outsiders positively drool at the first price which is offered on the item of their choice. The shopper may plan to bargain down the price, but the seller
has already seen the shadow of greed fall across his victim’s face, while the thought of how much more it would cost someplace else ticks inside that foreign brain. Now the
shopkeeper already knows that this person must have the item or die, and the game, for the newcomer is now lost.
Some ex-pats shop in groups. They trade conversation back and forth in their own languages about how unbelievably cheap the ‘whatever’ is. In Pattaya,
for example, there are Thais who understand a smattering of half a dozen languages or more. Most of what they retain is essential to their livelihood. Don’t assume that
because you and your friends are discussing your good luck with cheap prices that the seller doesn’t understand that you’d have paid twice his asking price if you’d had
to. Women are particularly careless about this kind of banter when shopping together.
Learn to keep quiet and roll your eyes at the price. Try walking away, straight and tall, with dignity and disinterest. If you hang you head, or a single
tear falls from the thought of such deprivation, your bargaining power has just disappeared down the drain. If you can stand your ground and look desolate at the price and
offer less than half, you’re getting the hang of it. When ladies get better at this little game, some take to putting a only few baht in their handbags and dumping the
contents on a nearby counter to prove they are strapped. A few more baht in a pocket which is claimed for taxi money or lunch can be added only when the vendor looks like
weakening. Then ask to use the phone to call a friend so they can pick you up. After all, you no longer have the price of even cab fare or a bowl of noodles.
Foreign men take a different tack. When they are shopping with a group and they are the chosen haggler, for whatever reason (foreign men here never shop
alone; the Bar Girls forbid it), they DO become actors. A large, towering gentleman will begin to physically shrink inside himself, attempting to establish eye contact with the
tiny Thai standing before him. I once attended an acting workshop in New York City where a student spent 20 minutes pretending he was a tomato. Some ex-pat men I have seen in
Pattaya may have graduated from that workshop.
Gradually, the gentleman shopper becomes someone else. A ten-year old child is usually the favorite role. His voice raises an octave and his speech breaks
into baby-talk. He jokes and chucks the Thai shopkeeper under the chin and drives the price lower and lower. At this point a crowd of the curious has assembled and the whole
show is becoming hilarious. By now everyone is laughing, including the shopkeeper because it has become fairly obvious this poor man is either drunk or mentally retarded, and
never intended to buy anything. There is no way to rescue this fiasco.
The savvy male shopper always goes alone. And he always comes prepared. Before leaving home he strips off the Gold Rolex and diamond ring, dresses in clean
casual clothes and local sandals. Pricey Italian shoes will give away the game. Armed with nothing but a roll of cash in his pocket, a piece of paper and a pen, our man sets
off on a mission. For the shopkeeper’s benefit, he doesn’t own a calculator. Perhaps the seller will have one. This guy already knows what he wants and how much it will
cost. He picks up the item and writes an insultingly low number on that scrap of paper; the seller writes an equally face-saving high number. Our hero never speaks. In time,
with patience, these two will eventually arrive at a price somewhere in the middle. Both satisfied that each bested the other.
Women’s World: What’s up with her?
by Lesley Warner
After the brief article I did on menopause several ladies have asked me for more information. It seems some of us are very shy to go to our doctor until we
are sure of the problem we suffer with.
Strictly speaking, menopause is your final menstrual period, but most doctors agree you need 12 straight months without a period before you can call that
last period “final.” Great, we say, but unfortunately, the story of our lives, that’s not the end of it; along with the periods go the female hormones. We need these
hormones for a variety of reasons, for they protect us against things like heart disease and osteoporosis. When they start to go the old fashioned words ‘the change’ come
into play. Then the fun begins with hot flashes (a sudden sense of heat in the face, neck and upper back lasting less than a couple of minutes) - embarrassing or what?
Night sweats (who can tell in this heat?)
Irritability, nervousness, or depression (So?)
Poor concentration or memory (Oh!)
Vaginal dryness with painful intercourse (Ouch!)
Urinary urgency or frequency (oh no, not again)
Stress urinary incontinence (don’t make me laugh, whoops!)
Increased incidence of urinary tract infections (doctor, you know those antibiotics?)
Heart palpitations (Help!)
Bloating or water retention (my diet never works)
Loss of interest in sex (did I say fun?)
So, what can you do? The decision of the Nineties and the new millennium: Is hormone replacement therapy (HRT) right for you? What you need to remember,
however, is that every woman passing through menopause has different needs. Not everyone, for instance, is at risk for heart disease or osteoporosis. And indeed there are
effective, safe, non-hormonal ways to bolster yourself against these conditions without HRT, a decision for you and your doctor. Our own Dr. Iain (Pattaya Mail) will be better
qualified to explain the benefits and disadvantages of HRT than I am. All I will say is that during my research I have found several different opinions on hormone replacement
therapy especially between Europe and America.
Ladies always ask why? Menopause means the end of menstrual periods and for most women, the cause is simply a normal phase of her life when estrogen
production declines. Surgical menopause begins after a total hysterectomy, when both the uterus and the ovaries are removed.
If a woman has symptoms of menopause there are dietary changes, exercises, acupuncture, yoga, aromatherapy or homeopathy that can all help.
Black cohosh, a relative of the buttercup, has long been prescribed to treat menstrual problems, including hot flushes and vaginal dryness.
Siberian ginseng has been used for centuries in China as a general tonic for both men and women. This all-purpose herb not only helps relieve stress, boost
mood, enhance immunity and increase mental alertness, but it may also alter hormone levels and reduce some of the symptoms of menopause. It is best used in combination or
rotation with other herbs, and some caution may be needed as it can increase blood pressure.
I read that Chasteberry, the fruit of the chaste tree (often called Vitex), is frequently recommended by European doctors to help with both PMS symptoms and
hot flashes.
Dong quai is often referred to as the “female ginseng.” Although it doesn’t have any hormone-like effects on the body, this herb seems to have a
balancing effect on the female hormone system.
Soy isoflavones can relieve typical symptoms of menopause such as hot flushes and night sweats, and may also prevent heart disease and osteoporosis.
Primrose oil can help control the irregular menstrual bleeding so common during menopause, including heavy or scant flow and cramping.
There are many other vitamins that may help: vitamin E, calcium, magnesium, and vitamin D. Even women on HRT should evaluate their calcium, magnesium, and
vitamin D intake to make sure they are getting enough.
Get regular exercise, which promotes heart health; try training with light weights to help protect bone strength.
Regular intercourse increases the tone and lubrication of vaginal tissues. Products such as K-Y Jelly and Replens can improve vaginal lubrication. Your
doctor can prescribe an estrogen-based cream as well.
I hate to say it but avoid alcohol, coffee, chocolate and spicy foods, all of which may worsen your hot flashes.
Shaman’s Rattle: Ganesh of Indian Mythology
by Marion
There are numerous Gods and Goddesses worshipped by Hindus all over India today. These deities are very much alive and living in the heart and minds of the
believers as well as being depicted all around them in their temples and mountains and rivers and oceans.
The most fundamental deities to Hinduism are the trinity of Gods, Brahma the Creator, Vishnu, the Preserver and Shiva the Destroyer.
Ganesh the Elephant Headed God
One of the children of Shiva and Parvathi was Ganesh, the elephant headed God. He is the most beloved and revered of all Hindu Gods and is always invoked
first in any Hindu ceremony or festival. Ganesh is the general of Shiva’s army, the patron of learning, the giver of abundance and domestic harmony, the destroyer of vanity,
selfishness and pride and the remover of evils and obstacles. He is also worshiped as the God of knowledge, wisdom, wealth, fertility and success. His image is placed on the
ground when a new house is built, and he is always honoured before a journey or new business is begun, and is even invoked by poets at the beginning of books.
How Ganesh came to have an elephant’s head
Legend has it that Shiva was away for years, fighting for the Gods and destroying evil, but his wife, the Goddess Parvathi, was lonely and bored. So she made
herself a roly-poly son to play with by using her powers and fashioning him out of clay. One day when Parvathi was bathing in a pool she asked her son to be strictly vigilant
and stop anyone from disturbing her. In the meantime Lord Shiva returned home happy and victorious and started looking for his wife. Ganesh, not recognizing who he was, refused
to allow him near the pool. Shiva became enraged at being opposed and instantly cut off the boy’s head with a sword.
 On discovering this Parvathi was overcome with grief and threw herself on the ground
screaming and sobbing. To console her Shiva agreed to restore life to Ganesh by replacing his head. Shiva sent 1000 goblins off into the forest to look the first male creature
sleeping with his head facing north. They searched all night and the first creature they discovered was a baby elephant. Immediately the goblins removed his head and bought it
back. As Shiva breathed life into his child’s body he waited for Pravathi’s reaction and although she was pleased, she was (understandably) not totally happy. So Lord Shiva
bestowed a further blessing on Ganesh, that before the beginning of any task the people would worship Lord Ganesh. This is the reason today for the worship of Ganesh before the
beginning of any new project.
The significance of Ganesh’s appearance
Ganesh is portrayed riding on a mouse, has an elephantine head with a curved trunk and big ears and a huge round fat human body with four arms. Symbolically
his elephant head represents the Atman or the soul, the supreme reality and wisdom of humanity. His curved trunk removes obstacles and the large pot bellied body contains the
whole universe signifying Maya or earthly existence. The four arms of Ganesh represent the categories the world can be divided into (or the four castes). His upper right hand
holds a goad to remove obstacles from the way as he propels mankind forward on the eternal path. The broken tusk he holds in his lower right hand represents sacrifice and the
noose in his left hand is a symbol of capturing all difficulties. The rosary he is holding symbolizes the continuous pursuit of knowledge. His large elephant ears mean he is
always listening to our petitions. The snake that encircles his waist represents universal energy. His crown and garments evoke a sense of royal splendour while he is humble
enough to ride on the lowliest of creatures, a mouse. Ganesh personifies the entire Universe. His nature is a gentle and affectionate God and his image is found over the
entrance to many Indian homes to ward off evil.
Ganesh, or Ganesha as he is variously called in different parts of India, is a central deity to Hinduism. In his book “A study of Hinduism” D.N. Singh
says, “All Hindus worship Ganesha, regardless of their sectarian beliefs. He is both the beginning of the religion and the meeting ground of all Hindus.”
Further reading
Books about Hinduism can be found online at www.half.com - further research can be made at http://about.beliefnet.com - Beliefnet is a multi-faith
e-community where people can connect with all things related to Hinduism.
Down the iron road: Decline and fall of the broad gauge railway
by John D. Blyth,
P.O. Box 97, Pattaya City 20260
It was soon realised that in a small, densely-populated country like Britain, a two- gauge rail system was out of the question; the first ‘break of gauge -
a point at which traffic of all kinds would have to be transferred between trains on the broad and the narrow gauge was at Gloucester; the chaos was immediate, and frightening.
The idea of such breaks of gauge all over the country could not be tolerated - it had to be one or the other. Lines were, of course, still being built of both gauges, an others
had been authorised; still others planned were in conflict with those running or planned in the vicinity. What history calls ‘The Battle of the Gauges’ was more than that;
it was an all-out war lasting almost ten years. A decision was vital, and the government of the day set up a “gauges commission” to enquire and recommend for the future.
They had a hard job.
 The ‘modern’ broad gauge
4-2-2, built from some parts from very different types of locomotives. In steam at the National Railway Museum in 1992, and hauling the historically incorrect ‘open’ third
class vehicle.
There was far more narrow than broad gauge track, and more planned, but the broad gauge, with its faster trains and smoother running, was popular with the
public. Trial runs were made on the broad Paddington to Didcot section, and on the narrow York to Darlington line; on the latter two locomotives were involved, one of which did
no good to its cause by running of the track. Finally, it was resolved that over a period the broad gauge should be eliminated, but that such lines as were under construction,
in an advanced planning stage, or were purely local branch lines, would be completed as planned. Thus were some GWR ambitions thwarted, such as going to Shrewsbury, Chester,
and even into the Wirral on the 7 foot gauge, and the northern was thus to be Wolverhampton, which had the broad gauge GWR, and the narrow gauge London & North Western of
Robert Stephenson; this engineer was very much against the ‘mixed gauge’ where a third rail was laid in to enable trains of either gauge to run - yet he knew that this
method had been in operation with no trouble between Gloucester and Cheltenham for some years. The additional rail was laid in over many miles as a step to removing the broad
gauge facility progressively.
The GWR had a formidable task even so, as hundreds of new locomotives and carriages, etc., were going to be needed (despite the provision of some convertible
locomotives). It must be admitted that a lot of the broad gauge locomotives were very nearly life expired; as the work of conversion by removing the outermost of the three
rails, broad gauge locomotives not fit for further work were concentrated in sidings provided for the purpose, until they could be scrapped. One of my pictures shows this
remarkable sight.
 A remarkable view of withdrawn
broad gauge locomotives at Swindon, waiting to be broken-up. About 1893.
Just two broad gauge locomotives were kept at Swindon for some years as relics: these were the famous ‘North Star’ and the more modern ‘Lord of the
Isles’. It is still seen as sacrilege that, in 1905, G.J. Churchward, by then locomotive superintendent, ordered them to be destroyed ‘as they took up too much space’.
This left only one broad gauge locomotive in preservation, a small 4-wheeler from the South Devon Railway, rightly called ‘Tiny’, which stood on the platform at Newton
Abbot. It has been moved, and I believe it is now housed out of the public eye, in the locomotive depot workshop.
Months of careful planning and preparation enabled an astounding feat to be performed - no less than the removal of all broad gauge equipment from the 325
miles of line between London and Penzance. The whole line was closed over a three-day weekend in May 1892, and when re-opened it was fully equipped for narrow gauge working
only. There is a very famous old photograph of the last train to Paddington from the west, passing through Sonning Cutting, east of Reading; I have seen it many times, but
sadly I cannot locate a copy in the welter of books, etc., that I brought to Thailand eight years ago.
I am quite certain that the decision to abandon Brunel’s freakish track gauge, the widest ever used on a public railway anywhere, was the correct one; very
soon the GWR was operating trains at least as heavy and fast on their new narrow gauge lines. Within 10 years, Churchward had designed and built his No. 98, a very simple, but
big, 4-6-0 locomotive which, by common consent, is admitted to have been the forerunner, in principle although not in detail, of hundreds of equally simple and efficient main
line locomotives in Britain, the results affecting the ideas on other main lines.
The broad gauge did not quite die. In 1985, a project was put in hand by the Science Museum to build a working replica of a Gooch 4-2-2 for the National
Railway Museum at Yor. The officer in charge of the railway exhibits at the Science Museum, Tony Hall-Patch, was given the task of designing and producing this unusual exhibit;
I had known him in the Army 40 years earlier, and had no inkling of his railway interests. Externally it is as accurate a reproduction as one could wish for, and for the small
mileage it achieves it is good and reliable; I believe that some bearings have been reduced in size for economy; a disused locomotive was used as the basis, and although I know
what type it was I will only say that it was not a Gooch 4-2-2. It was named ‘Iron Duke’ by the present Duke of Wellington after his famous forebear, in London’s
Kensington Gardens, almost in the shadow of the Royal Albert Hall, on the stonework of which there is an engraving of another locomotive of the same class, ‘Great Britain’.
The replica is kept at the national railway museum, and is put into steam from time to time, giving ‘third class’ broad gauge rides to visitors. In fact, all third class
roofless coaches had been withdrawn by the time ‘Iron Duke’ was put into traffic - but the public like it!
To be sure, the Brunel gauge dies hard! Not only the replica locomotive, but at the Great Western Centre at Didcot, near Oxford, a section of Brunel track,
bridge rail and all, has been laid out, and equipped with the ‘disc-and-crossbar’ signalling typical of the period.
Guide to buying a large dog: Great Dane
by C. Schloemer
Good points: devoted, gets on with other animals, good-natured, easy to train
Take heed: big and strong, this is a lot of dog. Not the dog to have a rough and tumble with; it might take it seriously; not renowned for longevity
 The Great Dane is a wonderful companion. He is devoted to the family, slow to anger
and ready to accept other pets. Despite its size, which is considerable, it does not object to apartment living provided it receives plenty of walks. This gentle giant is good
with children and has a reliable temperament. Because this breed is intelligent, Great Danes are easy to train. Lounging around the family home, the Dane’s good house manners
make it a good house pet. A word of advice. This dog does not usually live to a ripe old age. But owners of Great Danes are prepared to accept this and in return are rewarded
with a loyal and faithful friend. Great Danes tend to bloat if their food is placed on the floor. Always provide a Dane’s food on an elevated platform or bench so they can
feed in an upright posture.
Size: Minimum height: dog 76 cm, bitch, 71 cm. Weight: dog, 54.4 kg, bitch 45.4 kg.
Exercise: Regular exercise on hard ground would be recommended. Lots of walks in the park, even on a lead will keep the Dane in good condition.
Origin and history: The Great Dane has existed in Britain for many centuries and it is thought to be a descendant of the Molissus hounds of Roman times.
In the Middle Ages they were used to chase wild boar, to bait bulls and were also used as bodyguards.
Interest in this breed was aroused in Germany in the 1800’s by Bismarck, who had a penchant for the Mastiff. By crossing the Mastiff of southern Germany
and the Great Dane of the north produced a Dane similar to the type we know today. It was first exhibited at Hamburg in 1863, and was shown under the separate varieties of
Ulmer Dogge and Danisch Dogge. In 1876, it was decided that they should be shown under the single heading of Deutsche Dogge, and they were acclaimed as the national dog of
Germany. This breed is sometimes referred to as the Apollo of the dog world. And so he should be!
Updated every Friday
Copyright 2001 Pattaya Mail Publishing Co.Ltd.
370/7-8 Pattaya Second Road, Pattaya City, Chonburi 20260, Thailand
Tel.66-38 411 240-1, 413 240-1, Fax:66-38 427 596; e-mail: [email protected]
Updated by
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E-Mail: [email protected]
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