Influential rock drummer Ginger Baker dies at age 80
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Monday, October 7, 2019
Yesterday morning, English drummer Ginger Baker died in a hospital at the age of 80. The news came from the Twitter account in his name and was independently confirmed by Associated Press with his daughter Nettie Baker. On September 25, it was reported Baker was hospitalized in critical condition. Baker was widely known as the drummer and co-founder of the rock band Cream, an early supergroup.
Baker, a life-long smoker and former heroin addict, suffered from health problems for years. The list of ailments included hearing loss, osteoarthritis, emphysema and chronic obstructive pulmonary disease, as well as heart problems for which he had surgery in 2016. Although known to have lived his latter years in South Africa, his daughter said he died in Britain without elaborating.
Ginger Baker was born Peter Edward Baker in Lewisham, London, in 1939. His father was killed in combat in 1943 during World War II. Baker — who was reportedly nicknamed Ginger due to his red hair — began playing drums in his teens. In a story he sometimes told, he had a habit of tapping on school desks. When an opportunity arose at a party, his classmates encouraged him to sit down at a drum set. “I’d never sat behind a kit before, but I sat down — and I could play! One of the musicians turned round and said, ‘Bloody hell, we’ve got a drummer’, and I thought, ‘Bloody hell, I’m a drummer’?”, he recalled in a 2009 retelling of the story to the The Independent.
Baker began his career as a drummer in jazz bands. He played with Acker Bilk and Terry Lightfoot. In 1962, when fellow drummer Charlie Watts was leaving Blues Incorporated for The Rolling Stones, Watts recommended Baker to be his replacement. Later, Baker found early success with rhythm and blues band The Graham Bond Organisation where he met bassist Jack Bruce.
In 1966, Baker, Bruce and singer/guitarist Eric Clapton, who was known from The Yardbirds, formed Cream. The rock trio was a massive success, selling tens of millions of records, including the first ever platinum certified album Wheels of Fire. Cream recorded four albums, then in 1968 disbanded with Baker and Bruce having developed a volatile relationship. Clapton and Baker were subsequently in another supergroup Blind Faith with Steve Winwood and Ric Grech. Blind Faith recorded only one studio album but notably played before a crowd of a hundred thousand at a free concert in London’s Hyde Park.
In the 1970s, Baker moved to Nigeria where he established a studio and began playing polo. Here he collaborated with Fela Kuti and worked on Wings’s album Band on the Run with Paul McCartney of The Beatles fame. Later, he recorded with John Lydon’s Public Image Ltd.
Cream was inducted in 1993 into the Rock and Roll Hall of Fame. The band reunited in 2005 for several London and New York concerts. Afterwards he moved to South Africa, and still lived there when the 2012 documentary Beware of Mr. Baker was filmed. Baker’s last recording was 2014’s Why? solo album. Baker retired from live performances in 2016 due to his ill health.
Paul McCartney wrote on Twitter, “Ginger Baker, great drummer, wild and lovely guy. We worked together on the ‘Band on the Run’ album in his ARC Studio, Lagos, Nigeria. Sad to hear that he died but the memories never will.”
“A very sad loss, and my condolences to his family and friends. A loss also for his contribution to music. He was well-grounded in jazz from very early on,” wrote Steve Winwood in a statement. “Beneath his somewhat abrasive exterior, there was a very sensitive human being with a heart of gold. He’ll be missed.”
Mick Jagger of The Rolling Stones also reacted on Twitter, “Sad news hearing that Ginger Baker has died, I remember playing with him very early on in Alexis Korner’s Blues Incorporated. He was a fiery but extremely talented and innovative drummer.”
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Taxation in Singapore
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Account ServeIncome Tax
Income accrued in, derived from Singapore or received in Singapore from outside Singapore is subject to income tax in Singapore unless it is specifically exempt from tax. The types of income subject to tax include income from trade, business, profession or vocation; employment income; dividend; interest; rent; royalty; and other gains or profits which are of income nature, etc.
Income tax for a Year of Assessment (YA) is assessed based on income accrued, derived or received (from outside Singapore) in the basis period – which is generally the preceding calendar year. For a trade, business, profession or vocation, its preceding financial year is the basis period.
Expenses that are wholly and exclusively incurred in the production of income are tax deductible. Capital allowance or industrial building allowance may be claimed for expenditures incurred to acquire plant and machinery, or to construct/purchase an industrial building. Any such expense incurred for a trade, business, profession or vocation, capital allowance or approved donation in excess of the income for a YA may be carried forward for set-off against income of a future YA.
There are differences in income tax treatments between tax residents of Singapore and non-tax residents. A tax resident individual is one physically present in Singapore for 183 days or more in any calendar year, or whose temporary absence from Singapore is consistent with a residency claim on grounds of qualitative factors such as domicile or family present in Singapore etc. A company is tax resident in Singapore if the control and management of its business is exercised in Singapore.
[youtube]http://www.youtube.com/watch?v=bhkfTr7dC-w[/youtube]
The major advantage for being a tax resident in Singapore is the ability to enjoy the benefits accorded under the 561 (see foot note) Comprehensive Avoidance of Double Taxation Agreements Singapore has concluded ( treaty benefits ). Typical treaty benefits are the reduced withholding tax rates and the ability to avoid double taxation on cross-border income via claim for foreign tax credit or eligibility for tax exemption.
Profits of trade, business or profession operating through sole proprietorships, partnerships or limited liability partnerships are not subject to tax at the entity level, but are subject to tax in the hands of the sole proprietor or the partners. In other words, if the sole proprietor or a partner is an individual, the profits from the sole proprietorship, partnership or limited liability partnership will be subject to personal income tax whereas if it is a company, the profits will be subject to corporate income tax.
Personal Income Tax
An individual who is a tax resident of Singapore for a YA and who was not a tax resident in Singapore for the 3 consecutive YAs immediately before that YA may apply for the Not Ordinarily Resident (NOR) status. Once the application is approved, the individual will be granted the NOR status for 5 consecutive YAs; and in any of these YAs the individual is a tax resident in Singapore, the individual enjoys time apportionment of his Singapore employment income and tax exemption of employer s contribution to a non-mandatory pension fund or social security scheme.
Corporate Income Tax
Income of a company (whether tax resident or not) that is accrued in, derived from Singapore or received in Singapore from outside Singapore is subject to income tax in Singapore at 18%2.
Foreign-sourced dividends, foreign branch profits and foreign-sourced service income received in Singapore by a tax resident company are exempt from tax if the income is received from a foreign tax jurisdiction with headline tax rate3 (see foot note) of at least 15% and the income has been subjected to tax in that foreign tax jurisdiction.
For other foreign-sourced income received in Singapore by a company that is subject to tax in Singapore, the company may claim foreign tax credits in respect of tax paid outside Singapore if it is a tax resident in Singapore.
Unabsorbed trade loss, capital allowance and approved donation of a company may be transferred to another company within the same group for set-off against the other company s income. To qualify for such group relief, both companies must be incorporated in Singapore, belong to the same group and have the same accounting year-end.
Any balance of such unabsorbed loss, capital allowance, or donation (subject to a limit of S$100,000) may be carried back for set-off against the company s income of the immediate preceding year, or be carried forward (not subject to any limit) for set-off against the company s income of the subsequent year(s). The ability to carry back or carry forward such unabsorbed loss, capital allowance or donation is subject to the satisfaction of the continuity of substantial ownership test4 (see foot note). For unabsorbed capital allowance, there is also the need to satisfy a business continuity test.
For payment of dividends, companies under the one-tier corporate tax system5 (see foot note) enjoy full flexibility on how and when to pay dividends to their shareholders. Unlike companies under the imputation system, they enjoy compliance ease since they need not account to the Comptroller of Income Tax their franking credit balances6 (see foot note), and they can pay dividends out of capital gains that are not subject to tax.
Withholding Tax
Individuals or companies subject to tax in Singapore making certain payments (such as interest, royalty, director fee, management fee etc) to non-resident persons are required to withhold and remit the tax withheld to the Comptroller of Income Tax by the 15th day of the month following the date of payment to the non-resident. The rate of withholding tax varies, depending on the nature of income and whether the payment is made to a tax resident of a country with which Singapore has concluded an Avoidance of Double Taxation Agreement.
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NASA: Series of errors led to loss of Mars Global Surveyor
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Saturday, April 14, 2007
A complex series of events, including a five month-old computer error, was responsible for the battery failure that led to the loss of NASA’s Mars Global Surveyor last year, an internal review board says. Findings from a preliminary report released on Friday say that while NASA controllers followed procedures while operating the craft, the procedures did not cover the types of errors that occurred.
According to NASA, on November 2, 2006, the Global Surveyor was ordered to perform a routine adjustment of its solar panels. However, the Global Surveyor reoriented to an angle that exposed one of its two batteries to direct sunlight. The battery overheated, which led to the depletion of both batteries. An incorrect setting in antenna orientation prevented Global Surveyor from relaying its status to NASA controllers. Its preprogrammed systems did not take into account the need to maintain a thermally safe orientation.
That was the last communication that NASA controllers had with the spacecraft.
The Global Surveyor was the first US mission to Mars in twenty years, For ten years, the craft returned detailed information to NASA scientists providing new insights, including evidence that appeared to show the presence of water on Mars and identification of deposits of water-related minerals, which led to selection of a Mars rover landing site.
“The loss of the spacecraft was the result of a series of events linked to a computer error made five months before the likely battery failure,” said Dolly Perkins, board chairperson and deputy director-technical of NASA’s Goddard Space Flight Center.
The board concluded that NASA controllers had followed procedures, but that the procedures did not adequately cover the type of errors that occurred. In its final report, the board will offer recommendations applicable to future missions.
“We are making an end-to-end review of all our missions to be sure that we apply the lessons learned from Mars Global Surveyor to all our ongoing missions,” said Fuk Li, Mars Exploration Program manager at NASA’s Jet Propulsion Laboratory.
The Global Surveyor was the longest operating spacecraft at Mars and had lasted four times longer than expected.
