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2 June 2012 Last updated at 12:45 ET

The Olympic flame has been carried on a TT motorcycle as the torch relay visits the Isle of Man.

Three-time World Enduro Champion, David Knight, 34, rode pillion with the torch behind fellow Manxman and former TT winner Richard "Milky" Quayle.

The flame also travelled on a horse tram and bicycle as it continued its tour on Day 15 of the relay.

It ends the day with a flight to Belfast, ahead of a five day visit to Northern Ireland.

The flame arrived on the Isle of Man at Ronaldsway Airport on British Airways plane The Firefly from Liverpool.

The first torchbearer of the day, Leanne Harper, set off from the National Sports Centre in Douglas at around 10:30 BST.

She has Cystic Fibrosis and did a lap of the athletics track at the centre. In 2012 she climbed Mount Kilimanjaro, raising more than 12,000 for CF Research.

Paralympic medallist Ian Sharpe, 41, carried the torch through Douglas. The visually-impaired athlete has competed for Great Britain since 1984. He was born in the Isle of Man and has won five silver and five bronze Paralympic medals, as well as being four times World Champion as a swimmer.

He was also a double world and European Champion cyclist in 2005.

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Torch relay visits Isle of Man

By Ken Gordon

The Columbus Dispatch Saturday June 2, 2012 5:35 AM

Club members, from left: Sharon Bobel, Lyn Ellsesser, Maureen Flynn and Janet Davies

On a recent weekday afternoon in the Clintonville neighborhood, Lyn Ellsesser parked her Mini in front of a yellow house with a Union Jack flag stirring in the breeze.

Then, within minutes of being welcomed inside by homeowner Maureen Flynn, she joined a half-dozen other members of the Columbus British Expats club who were what else? sipping tea in the kitchen.

Our answer to everything is Ill put the kettle on, Ellsesser, 61, said of the choice of beverage, which true Britons always serve with milk added no questions asked.

They had gathered to plan a party that Flynn will host today, the start of a four-day Diamond Jubilee celebration in Britain marking the 60-year reign of Queen Elizabeth II.

Since the monarchy was established in 1066, Elizabeth has become just the second leader to reach the milestone. (Queen Victoria held the throne for 63 years and 216 days, from 1837 to 1901.)

So, overseas, the British are celebrating with bonfires, church bells, street parties, a 1,000-ship flotilla on the River Thames and on Tuesday a procession and service of thanksgiving.

At the Flynn house tonight, perhaps 50 central Ohio expats and relatives will toast the occasion eating British foods, drinking Pimms (a British version of sangria), singing traditional songs and playing games such as croquet.

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For expats, club a home away from home

Expats celebrate Queens Diamond Jubilee in Dubai

Chris Hough / 2 June 2012

A diamond occasion

British expats gathered at the Grand Hyatt Dubai on Friday to celebrate the Queens Diamond Jubilee with a traditional street party.

Inside an air-conditioned tent in the hotels garden, fans of the British monarch sat at long tables enjoying authentic food from the UK while listening to classic songs from home in the company of like-minded people. Many of the guests arrived in fancy dress, while children ran around enjoying the festivities.

Graham Wolverson, a British resident of Dubai, attended the event dressed as a knight of the realm. He was enjoying spending the time with friends in a relaxed atmosphere.

He said: I think its very typical of these events, but its well run and in the right spirit. It feels good although its not on the same date as in the UK. Its nice to see that lots of people have made the effort.

Its an expat-friendly family event and its nice to see everyone laughing and the Union Jack flying.

In the UK, the Queens Diamond Jubilee celebrations are taking place for four days from today to June 5. Many people will be organising free street parties in their communities to celebrate the 60th anniversary of Queen Elizabeth IIs reign. In London on Sunday, The Thames Diamond Jubilee Pageant will feature 1,000 boats sailing through the capital.

For Mrs Turner from Teeside in the northeast of England, the chance to celebrate the jubilee despite being away from the country was a welcome opportunity.

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Expats celebrate Queen’s Diamond Jubilee in Dubai

Warning on tax rate move 'havens'

Other parts of the UK could become havens for affluent Scottish taxpayers if income tax is set at a higher rate north of the border, an accountancy firm has warned.

PKF said a separate rate of income tax in Scotland would lead to confusion and could see wealthy people declare they are not Scottish residents.

The new Scotland Act devolves new financial powers to Holyrood and was agreed by the Scottish and UK parliaments earlier this year.

It provides for a Scottish income tax which will start 10p below the UK rate. MSPs will be able to decide how to make up the difference or whether to set a different level. The power is expected to be transferred by April 2016.

HM Revenue & Customs (HMRC) has recently issued a technical note clarifying the way in which the proposed Scottish tax rate will affect people in Scotland.

PKF said uncertainty arises because of residency and how it is defined. If a person has a house in Scotland, and another home elsewhere in the UK, they will have to decide which country is their main residence.

This can be done by counting the number of days they spend in Scotland during a year. If more days are spent in Scotland than elsewhere, then they will be liable to pay the Scottish tax rate.

Neil Whyte, a tax partner with PKF, said: "As there are no border controls between England and Scotland, there is no way of verifying how many days are spent in either jurisdiction. As a result, it's possible that an individual may decide residency based on the most favourable level of taxation."

He went on: "The likelihood of improving the tax take is limited if the most affluent in society can simply declare they are not Scottish residents if the tax rate is higher north of the border, or they are Scots if the tax rate is lower. As tax liability is determined on a year-by-year basis, we may find individuals who annually flip residency depending on their tax liability. For HMRC to prove residency under these circumstances, other than through the use of surveillance, seems impossible."

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Warning on tax rate move 'havens'

LOS ANGELES, CA--(Marketwire -06/01/12)- Imperial Capital announced the addition of Thomas Pritchard and Kenneth Morris, who joined the Firm as Managing Directors in the Investment Banking Group based out of the firm's New York office. They will Co-Head Imperial Capital's investment banking practice in the Energy sector. They come to Imperial with deep industry knowledge and expertise in all segments of the Energy Sector: E&P, Oilfield services, midstream, alternative energy and coal.

Mr. Pritchard joins Imperial Capital with over 20 years of financial industry experience. He was most recently the Founding Partner and Chairman of the Board of Pritchard Capital Partners, LLC, a boutique investment bank, focused solely on the Energy sector. He was also a co-founder of Offshore Tool & Energy, an oil service company listed on the London AIM and sold to London Merchant Securities in 2002. Over the course of his career, he has advised numerous companies on critical strategic matters, including mergers and acquisitions and capital markets transactions. His prior experience includes Jefferies & Company, Johnson Rice & Company and Bear Stearns. He began his career at Drexel Burnham Lambert. Mr. Pritchard graduated from Washington & Lee University with a Bachelor's degree in Geology.

Mr. Pritchard commented, "Ken and I are excited about joining Imperial and expanding the opportunities available to our clients in the energy sector. Imperial's expertise across the capital structure is a perfect complement to our deep native understanding and longstanding relationships with key industry players in the Energy business."

Mr. Morris comes to Imperial Capital with a distinguished career in investment banking and wealth of industry knowledge. He was most recently a Partner and Board member of Pritchard Capital Partners, LLC. His over 20 years of experience began on Wall Street as a sell-side Trader at various investment banks, including Arnhold and S. Bleichroeder as a Senior Trader, Schroders, Inc and the Royal Bank of Canada as a Senior Equities Trader and Director of Energy Trading. Mr. Morris received an M.A. in Economics from Rutgers, The State University of New Jersey and a B.S. in Finance and Economics from the University of Delaware.

"Tommy and Ken's experience and Capital Markets expertise are a strong addition to our energy practice," said John E. Mack, III, Executive Vice President and Co-head of Investment Banking at Imperial Capital. "They will add significant depth to Imperial Capital's existing Energy Investment Banking practice."

"The addition of Tommy and Ken is consistent with the overall focus of our firm for growth in sectors of the economy that are active users of capital. In addition to growing our Energy Banking team, Imperial Capital intends to invest in additional sales, trading and research personnel in the Energy business," added Jason Reese, Chairman and CEO of Imperial Capital Group, LLC.

About Imperial Capital, LLC

Imperial Capital, founded in 1997, is a full-service investment banking firm with offices in Los Angeles, New York, San Francisco, Minneapolis, Boston and Chicago. The firm currently employs over 205 professionals and offers a wide range of proprietary products and services to institutional investors, middle market companies, and private equity firms. Imperial Capital provides institutional clients research and sales and trading of high yield and distressed debt securities, bank debt, convertible bonds, preferred stocks, and equities. The firm provides middle market companies and financial sponsors with capital markets, merger and acquisitions, capital structure, restructuring and recapitalization advisory services. More information about Imperial Capital can be found at http://www.imperialcapital.com.

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Thomas Pritchard and Kenneth Morris Join Imperial Capital to Head Its Energy Sector Investment Banking Practice