It started out like any other day. A fairly full diary, some client meetings first thing, then I had a meeting late morning with a VAT inspector at a client's premises, the client had asked me to sit in on what might be a tricky VAT inspection. Nothing unusual about that.
Life is tough on the front line of accountancy. For more than five years, our intrepid correspondent has been bringing us news and views from a typical West Country practice.
The weather has taken a turn for the worse, as it usually does when the school holidays start and the tourists come flooding down to our part of the country. Cloud seems to be the order of the day, with or without rain.
It wasn't so long ago that mortgage lenders would accept an accountant's reference signed by a qualified accountant. Most banks even provided a list of the qualifications they would accept as signatories. But not any more apparently.
I have been dealing with HM Revenue and Customs, and HMIT before that, for many years and I always thought tax inspectors fell into two general categories (with apologies to readers with a dual qualification in dog behavioural science):
They say less is more, and I'm trying to put that into practice here. My aim these days is to do less and delegate more - that way I can ultimately do more myself, but I make sure I do more of the right stuff.
OK, I know it's meant to be hot in the summer down here in the South West, but enough's enough! Some of us have work to do.
Checklists, don't you just love them? There's something sadly satisfying for an auditor to tick his or her way through some sort of checklist, or at least there was during my big firm audit training days.
As we boldly go into summer, it's that time of year again - too much work to do, and not enough time.
My impression was that HMRC would do anything to avoid issuing a tax return if it wasn't necessary. Maybe no longer.