A client who ownes a restaurant has just been visitied by an HMRC distraint officer collecting outstanding VAT which was due and payable. When the officer was on the premises I was telephoned in my office by the client asking for help. I spoke to the collector and asked for a copy of the walking possession order before my client signed it. I was told that under no circumstances would my client be allowed to fax the document to me without it being signed first and if he did not sign it then a van would be immediatly dispatched to collect the tables, chairs and coffee machines that the officer had listed, my client had no choice he had to sign the walking possession order. I was outraged at being unable to view the document that my client was being asked to sign.
Is this practical inability to access professional advise a breach of my clients Human Rights?
Does anybody know if tables, chairs and a coffee machine could be deemed tools of the trade?
Any thoughts most welcome as I am preparing a complaint to HMRC in a fairly short time frame.