Spring has sprung!

The Practitioner
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At least it has down here in the South West. In fact daffodils are almost finished, spring flowers are fading and the weather has taken on a distinctly summer-like feel - yes, it's raining!

Nice thing about the lighter evenings is that you can work a bit later and still leave in the daylight. My team seem to be putting in the hours at the moment, which will work OK for a while but we'll soon run out of work until the 2010-11 year ends start to roll in.

As expected, the Budget generated all of a couple of phone calls. I have had one enquiry on R and D Tax Credits, from a company that's unlikely to qualify, and we've just done some calculations for a client looking to change his company car.

This week's theme seems to be time to pay arrangements. I think clients that buried their heads back in January have been getting threatening letters and have started to call us for help. The trouble is that from my experience HMRC don't want to negotiate time to pay arrangements with agents - they want to hear the sob story from the taxpayer in person and apply all possible unsympathetic and emotional pressure before they will even countenance making a formal arrangement to pay by easy instalments. The Chancellor did confirm in the Budget that Time to Pay would remain in place; he omitted to mention that HMRC would be doing its level best to make it virtually impossible to get! Sounds like he's learned a trick from the High Street banks (who still advertise finance but refuse to lend to anyone).

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