Saturday, March 1, 2025
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Old & young country girls in UK & Alabama trusted wrong friends’ dogs

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Pit nutter and pit bull.

(Beth Clifton collage)

XL Bully & Cane Corsos killed Morgan Dorsett & Patricia Marie Burt within seconds each

BRISTOL, U.K.;  BEULAH, Alabama––Morgan Dorsett,  19,  the first known British dog attack fatality of 2025,  and Patricia Marie Burt,  78,  the 13th known U.S. dog attack fatality of the year,  may not have trusted the XL Bully and Cane Corso pit bull variants who killed them,  but they did trust the people who kept the XL Bully and Cane Corsos.

There are fanciers who will argue that a Cane Corso is not a pit bull variant.  The history––the verifiable history,  not the preposterous fiction propounded by the breed fancy,  is here:   Cane Corso:  A pit bull by any other name.

Morgan Dorsett dog attack fatality victim.

Morgan Dorsett.  (Facebook photo)

Dorsett had just come from Shropshire to the city

Morgan Dorsett reportedly had just moved a week earlier from rural Shropshire into big city Bristol,  population half a million,  to share a flat with her cousin Kelcie Jones and Jones’ male partner.

Patricia Burt was reportedly killed in the act of embracing a longtime friend in greeting.

Dorsett on the evening of February 26,  2025 became the eighth death by XL bully since the extra-big pit bull variant was banned within the United Kingdom,  effective at the beginning of 2024.

Altogether,  pit bulls including 21 “American XL Bullies” and 23 “Staffordshires” have killed 84 of the 126 U.K. residents killed by dogs since the Dangerous Dogs Act took effect in 1991,  including bans on the “American pit bull terrier,”  Dogo Argentino,  Fila Brasiliero,  and Japanese tosa pit bull variants.

(See United Kingdom dog attack fatalities, 1991-present.)

Pit bull XL bully England Big Ben.

(Beth Clifton collage)

Dangerous Dogs Act

“American XL Bullies” were added to the banned list after killing more people than all other dog breeds combined three years in a row,  2021-2023.

“Staffordshires,”  a breed not documented in the U.K. before U.S. dogfighter and pit bull breeder began selling some of his “Staffordshire” line to British dogfighters in 1889,  remain exempt.

(See Dog attacks surge 76% in England in 10 years, coinciding with exemption of Staffordshire pit bulls from the Dangerous Dogs Act.)

Woman with XL bully pit bull.

(Beth Clifton collage)

Attacked by cousin’s XL Bully

Morgan Dorsett was attacked “inside a flat in Cobhorn Drive in the Hartcliffe area” of Bristol at 7:19 p.m.,  reported Nadeem Badshah for The Guardian.

“A man and a woman,  both in their 20s,  were arrested on suspicion of being in charge of a dog dangerously out of control causing injury resulting in death,  and possession of a prohibited breed of dog,”  Badshah wrote,  adding that both “have been released on conditional police bail while the investigation continues.”

Elaborated Tom Bedford for the Daily Mail,  “The dog pounced on the young woman killing her within seconds.

“Her cousin,  named locally as Kelcie Jones,  was seen covered in blood outside the flat.

Kelcie Jones deceased XL bully Remi.

(Facebook photo)

“They killed my dog.  They killed my dog.”

“Neighbors said they saw Ms. Jones dressed in pajamas and a white dressing gown screaming,  ‘They killed my dog,  they killed my dog.’”

First responders actually only sedated the XL Bully at the scene,  police spokespersons told media,  but the XL bully was later euthanized by a veterinarian.

Continued Bedford,  “Ms Jones and her partner moved into the top floor flat only three weeks ago.  She told neighbors she ‘had papers’ for the large grey adult XL bully,  who was not seen muzzled,”  as would have been required by the Dangerous Dogs Act if Jones had been in compliance with the law.

One neighbor told Bedford,  he wrote,  “Kelcie came out of her flat trying to scream,  cry,  and ask for help all at the same time.  ‘I went to her and asked if she was all right but she couldn’t get words out.  She had blood on her.  I don’t know if that was from trying to stop the dog from doing the attack. It was not a small amount of blood.’”

Facebook meme reposted by XL bully owner Kelcie Jones.

Facebook meme reposted by XL bully owner Kelcie Jones.

Owner allegedly posted meme objecting to killing dogs for hurting children

A second neighbor,  hotel worker Nicola Harrison,  58,  agreed,  “The woman was covered in blood.  It was all down her legs.  She was going on about her dog.  I didn’t realize someone had been killed. There was constant screaming until 10.30.  It was terrible.

“It’s a scream I will not forget.  She was sat on my steps screaming.

“I just thought a dog had been attacked.  I was wondering why there were all these police here. Then I found out a girl had died.”

A Kelcie Jones,  critical of the Dangerous Dogs Act amendment banning XL Bullies,  on December 13,  2023 posted a meme to social media showing a dog identified as “Glasses the Bully,”  captioned “I think it’s wrong that we kill dogs for hurting children.”

English Staffordshire pit bull

Staffordshire pit bull.
(Beth Clifton collage)

Stats on XL Bully ban enforcement

Reported Bristol Post assistant editor Neil Shaw on February 18,  2025,  a week before Morgan Dorsett was fatally mauled,  “Police forces seized 4,586 suspected Section 1 banned dogs throughout England and Wales between February and September 2024.

“The National Police Chiefs Council said forces in England and Wales seized and euthanized 848 dogs between February and September 2024 at an estimated cost of £340,000.  These were dogs which were surrendered to police by owners who had not complied with the ban.

“The National Police Chiefs Council said around £560,000 had been spent by police forces on staff overtime between February and September last year in relation to dogs.”

Green XL bully pit bull Ireland

(Beth Clifton collage)

Lawsuit delays full enforcement of Irish XL Bully ban

The Republic of Ireland introduced similar legislation banning XL Bullies,  to have taken effect on February 1,  2025,  but implementation has been delayed by litigation brought by six animal welfare charities on behalf of pit bull owners.

(See Ireland bans XL Bully pit bulls; already restricted pits by 3 other names.)

However,  reported Irish Times parliamentary correspondent Marie O’Halloran on February 27,  2025,  “The case taken by a number of animal welfare charities objecting to the seizure and euthanasia of XL Bully dogs in their possession has been settled and can be struck out after the State agreed to amend the contentious new regulations,”  to allow owners to appeal breed designations by dog wardens.

Horse, rooster and pit bull with money.

(Beth Clifton collage)

Why is My Lovely Horse Rescue defending dogs who kill horses?

Detailed O’Halloran,  “The case was brought against the Minister for Rural & Community Development,  Ireland,  and the attorney general,  on behalf of My Lovely Horse Rescue,  Clare Animal Welfare,  Working Animal Guardians,  Dogs Angels Ireland,  Wicklow Animal Welfare and the Haven Rescue.

“The proposed regulations,”  to which the six charities objected,  “would have allowed agents for the Minister for Rural & Community Development to seize or euthanize XL Bully dogs in the care of animal welfare organizations.

Pit bull

(Beth Clifton collage)

XL Bullies may not be rehomed

Justice John Jordan “refused an application from the charities petitioning the court to order a second injunction on the regulatory ban,”  O’Halloran added,   which prevents “the dog shelters and relevant bodies from rehoming the dogs” while the appeal procedures are developed.

“A ban on individuals owning the breed without an exemption certificate has come into force,”  OHalloran explained,  “meaning local authorities can still grant certificates for owners of the breed if the dogs are licensed, microchipped and neutered.

“More than 1,400 individual owners of XL Bully dogs applied for ownerships certifications before the ban deadline,”  O’Halloran wrote.

Alabama dog attack fatality victim.

Patricia Marie Burt.
(Facebook photo)

“We spent every waking minute together”

Meanwhile in the rural area between Valley and Beulah,  Alabama,  just west of the Georgia border,  Thomas G. Burt,  73,  mourned his wife Patricia Burt to Elizabeth White of WRBL television in Columbus,  Georgia.

“She was a good person.  She was my friend,  my best buddy.  We spent every waking minute together. I  loved her so much,”  Thomas Burt said.

Summarized Elizabeth White,  “Thomas and Patricia first met at work.  After their first date at a Halloween party,  Thomas knew she was the one.  Their bond only grew stronger over the years.

“On February 24,  2025,  Patricia was visiting her neighbor’s mother,  who was housesitting for her son,”  Cane Corso breeder David Kelley.

Cane Corsos roaming in a neighborhood.

(Beth Clifton collage)

“Two Cane Corsos suddenly escaped”

“As the two women hugged hello,”  White recounted,  “the son’s two Cane Corsos suddenly escaped their enclosure and attacked Patricia.”

Said Thomas Burt,  in 35 years of marriage,  “We never missed a minute of trying to be with one another.”

“Desperately trying to save his wife,  he shot both dogs,”  White resumed.  “Patricia was rushed to the hospital,  but despite all efforts,  she died the next day.”

Lee County Sheriff Jay Jones told White that,  “There were prior complaints about the dogs harming other animals who walked onto the property,  but no reports of them attacking people or getting out.”

Amanda Hutchins-Born.

Amanda Hutchins-Born. (Facebook photo)

Third fatal animal attack in Alabama in 2025

Noted Carol Robinson for the AL.com news service,  “Burt is the third person to die from a possible animal attack in Alabama in the first two months of 2025.”

The first,  Amanda Hutchins,  46,  was killed while feeding a pack of pit bull mixes on February 6,  2025,  near Echola.

(See Cincinnati pit bull death indictment; owners guilty in Circleville pit death case.)

Pigs running in a flood.

(Beth Clifton collage)

Fatal pig attack

The second,  Steven Kyle Satterfield,  51,  of Piedmont,  Alabama,  was found dead on February 17,  2025 “under his vehicle at his home.  Police believe his multiple injuries were caused by his hogs and that he tried to get away from them by crawling under his vehicle,”  Robinson reported.

Authorities took the two hogs believed to have killed Satterfield to a veterinary clinic for safekeeping.

“The family took the hogs from the veterinarian’s office,  but did not take them back to the property in Piedmont,”  Robinson wrote.

Beth and Merritt with Teddy, Sebastian, Henry and Arabella

(Beth Clifton collage)

Four days later,  “The two remaining hogs at the farm injured a person who was feeding them.  That person was taken for treatment by medical personnel.  The extent of those injuries was not released,”  Robinson said.

“The family euthanized those hogs on the property,”  Robinson concluded,  “because of the aggressive behavior.”

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10 Best Fishing Kayaks under $1000 Reviewed (Winter 2022)

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Types of kayak under $1000

There are two main types of kayaks – hardshell and inflatable. Hardshell kayaks are made from a single piece of molded plastic and are very durable. Inflatable kayaks are made from multiple pieces of fabric that are inflated with air. Both types of kayaks have their own pros and cons, so it’s important to decide which one is right for you.

Important features of kayak

When choosing a kayak, there are some important features to keep in mind. First, consider the kayak’s dimensions. You’ll want to make sure it’s big enough to comfortably accommodate you and all your gear. Second, consider the kayak’s weight. Heavier kayaks are more stable in the water, but they can be difficult to transport. lighter kayaks are easier to transport, but they may not be as stable. Finally, consider the weight capacity of the kayak. You’ll want to make sure it can safely hold you and all your gear.

Kayak dimensions

The dimensions of a kayak are important to consider because you need to make sure it’s big enough to comfortably accommodate you and all your gear. The length of the kayak is important, but so is the width. You’ll also want to consider the height of the kayak, as this will affect how easy it is to get in and out of the kayak.

Kayak weight

The weight of the kayak is important to consider because you need to make sure it’s stable in the water. Heavier kayaks are more stable, but they can be difficult to transport. Lighter kayaks are easier to transport, but they may not be as stable.

The weight it can hold

The weight capacity of a kayak is important to consider because you need to make sure it can safely hold you and all your gear. Most kayaks have a weight capacity of around 250 pounds, but some can hold more.

Comfortable seats

Comfortable seats are important in a kayak because you’ll be spending a lot of time sitting in them. You’ll want to make sure the seats are padded and have good back support. You’ll also want to make sure the seats are adjustable so you can find a comfortable position.

Enough storage space

Storage space is important in a kayak because you’ll need to store all your gear. Most kayaks have plenty of room for a fishing tackle box, a cooler, and other gear. But if you plan on bringing a lot of gear, you’ll want to make sure the kayak has enough storage space.

Features for fishing

If you’re looking for a kayak specifically for fishing, there are some features you’ll want to look for. First, consider if you want a sit-in or sit-on-top kayak. Sit-in kayaks are great for colder weather and offer more protection from the elements, while sit-on-top kayaks are easier to get in and out of. Second, consider the kayak’s fishing features. Some kayaks have built-in rod holders, fish finders, and other features that can make fishing easier. Finally, consider the kayak’s weight capacity. You’ll want to make sure it can safely hold you and all your gear.

Warranty

Most kayaks come with a one-year warranty, but some manufacturers offer longer warranties. It’s important to read the warranty carefully to understand what’s covered and what’s not. Some warranties only cover defects in materials or workmanship, while others may also cover damage from normal wear and tear.

Canadian Businesses Should Reevaluate Transfer Pricing Amid U.S. Tariff Threats

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Executive summary

New U.S. tariffs on Canadian goods could force multinational entities (MNEs) to reconsider their transfer pricing strategies to mitigate exposure to tariffs. Here are some approaches MNEs could take to prepare for potential tariffs.

Canadian businesses face rising costs and trade uncertainty as the threat of U.S. tariffs lingers—but adopting new transfer pricing strategies could be an avenue to provide some relief.

Multinational entities (MNEs) are subject to transfer pricing rules that govern intercompany prices for goods crossing borders. Tariffs add another layer of consideration for managing transfer prices. Higher tariffs incentivize MNEs to lower the transfer price of imports to minimize duties, while lower tariffs may encourage shifting profits to lower-tax jurisdictions.

However, aggressive pricing adjustments could trigger transfer pricing audits from tax authorities. Balancing tariff optimization with compliance could allow companies to reduce tariff exposure while maintaining compliance with tax regulations and steering clear of excessive audit risks.

Understanding the intersection of trade policy and transfer pricing is critical for any MNE with transactions between Canada and the U.S. to develop a platform to reassess their structures.

Here is a look at three potential approaches to transfer pricing which could help mitigate the impact of tariffs.

The historical approach to pricing

Tariffs generally were not a significant consideration for transfer pricing policies between Canada and the U.S. due to the countries’ historically strong trade relationship.

Other taxes such as withholding taxes (WHT) were often more pertinent. As a result, many businesses adopted a straightforward approach to transfer pricing, such as targeting a distribution margin.

While targeted margins may have been efficient, they may not be ideal when tariffs are considered. There may be other transactions, such as services, that should exist and would reduce the intercompany transfer price of goods.

When considering future strategies, it is important for MNEs to review whether past practices were in fact the most appropriate. By reassessing prior situations, MNEs can identify areas where adjustments may be necessary to better align with the current tariff landscape.

Application of alternative transfer pricing methods

Companies evolve over time, but transfer pricing strategies may not be updated as quickly.

Consider this scenario: a business starts with two or three sales individuals and distributes Canadian-purchased products in the U.S. through a U.S. subsidiary (USCo), which is compensated with a target operating margin. Over time, the USCo hires executives and establishes its own HR, IT and other functions.

The historic transfer pricing policy may no longer reflect the actual risk and functionality of the USCo. Additionally, new comparable arrangements may have been struck with an arm’s length distributor, which could serve as a strong comparable uncontrolled price (CUP). Reviewing these facts may lead to a position that results in the intercompany sales price being lower than what it was historically.

There are many supportable methods to price intercompany transactions, and each may result in different intercompany prices. MNEs should explore alternative transfer pricing to ensure they are using the most appropriate and beneficial approach amid the potential enforcement of new tariffs.

Bifurcation of products

Goods resold by a Canadian or U.S. company can have components, and not all components may originate from or be further processed in either country.

Understanding a company’s supply chain may identify these facts. This presents a potential opportunity to bifurcate the goods or components sold, since it’s possible that not all goods sold will face tariffs if their point of origin is another country.

By conducting this analysis alongside trade advisors and transfer pricing experts, MNEs can identify opportunities to effectively deal with tariffs.

The takeaway

The potential introduction of tariffs between Canada and the U.S. presents new challenges for MNEs—but there are planning opportunities available.

Aligning transfer pricing with trade and tax compliance is critical to managing costs and avoiding regulatory challenges. As protectionist policies grow, Canadian companies must navigate these disruptions to stay competitive.

Given the potential financial implications, it is essential for companies who trade between Canada and the U.S. to consider these factors carefully and develop effective transfer pricing strategies.


This article was written by Sean McNama and originally appeared on 2025-02-25. Reprinted with permission from RSM Canada LLP.
© 2024 RSM Canada LLP. All rights reserved. https://rsmcanada.com/insights/services/business-tax-insights/canadian-businesses-should-reevaluate-transfer-pricing-amid-us-tariffthreats.html

RSM Canada LLP is a limited liability partnership that provides public accounting services and is the Canadian member firm of RSM International, a global network of independent assurance, tax and consulting firms. RSM Canada Consulting LP is a limited partnership that provides consulting services and is an affiliate of RSM US LLP, a member firm of RSM International. The member firms of RSM International collaborate to provide services to global clients but are separate and distinct legal entities that cannot obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party. Visit rsmcanada.com/about for more information regarding RSM Canada and RSM International.

The information contained herein is general in nature and based on authorities that are subject to change. RSM Canada LLP guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. RSM Canada LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.



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