Member Since: 21st Oct 2008
11th Dec 2020
Apologies if I am being thick, but the link provided does not have any mention of the 'disregard'.
Being thick (2): What relevance is receiving "construction operations over £1m for three consecutive years"?
8th May 2020
Needless to say, I complained about it and have already had a remarkably quick reply:
If you do not have a UK passport, photo card driving licence issued by DVLA or enough data on your credit record, you will not be able to verify your identity and use the online service.
Please contact HMRC by phone to claim.
7th May 2020
My wife (business partner) received a letter this morning telling her that she will be eligible to claim. OK, I thought, I'll register her for a GG account. Fine until I reached the 'we have to confirm who you are'. She doesn't have a driving licence or a valid passport, so the next option was contact HMRC. Fine - she spoke to someone (whose first language was not English), on a bad phone line. (landline at our end). He then allowed me to talk on her behalf. All he did was a walk through of what had been done online, with the final conclusion "OK, then you'll have to phone back on the 13th and do a manual claim". That was it. I suggested that the only point of her phoning to day was to confirm who she is. "Well that's the way the procedure is." I told him it was crazy (polite for once) and he agreed. Maybe I won't phone on the 13th, but that's the only option that's available at this point. Unless she passes her test in the next few days. Unlikely as she doesn't drive. OK, impossible... (as I assume the test centres are closed)
26th Mar 2020
Re HMRC guidance: "HMRC will not allow you to cancel your registration if the reduction in your turnover is the result of your intention to stop trading or suspend making taxable supplies for 30 days or more in the next 12 months.”
Surely in example 1, it's not the client's intention to cease trading? He is being prevented from trading...
31st Jan 2020
Who'd have thought?
If you want to know if HMRC have their heads in the cloud, get involved in some way with the opportunity of meeting face to face with them. About 15 years ago, I was banging on about the VAT enquiries section so much that I was invited to join a meeting at the Treasury with the HMRC Head of External Communication and her team. Sadly, I was 100% disappointed with my impression that it would help. These people are:
1) on a different planet
2) brainwashed into thinking that they know best
3) totally clueless
4) unaware that they are any of the above
Alternatively, they pre-date the request from Cummings for weirdos and misfits to join the government.
A number of years ago, I wrote to my MP, telling her that MTD was never going to work. I quoted one of the first AWEB posts about MTD and she wholeheartedly agreed. Did she do anything about it? Nope. I wrote to her again, but she didn't even reply.
6th Dec 2019
I would add that, whilst a VAT man can ask questions, the taxpayer is under no obligation to answer them immediately.
13th Nov 2019
Thanks, Les, for bringing this to the attention of everyone. HMRC first started doing this about 18 months ago, without warning, and I find it intolerable that their guidance is still exactly the same, even after it was revised a month or two ago. About 12 months ago, I was told by HMRC that the guidance was unclear, but it would be revised to make it 'better'. The thrust of the guidance is that the completion certificate is the prime document - 5 or 6 mentions, against 1 mention of alternative evidence. The Farquharson case is not just useful - it gave a legal victory to the appellant. The Judge in the 'disapproving' case merely took a subjective view of when the property was apparently 'complete'. And here's me thinking that there should be legal certainty involved at some point! I've been talking to other VAT consultants around the country and there are at least three more cases heading to the Tribunal. I'm sure there must be more, though.
11th Sep 2019
Yet Notice 708 includes a list of items that can be zero rated - and yes, mirrors are included. And if you really want some soporific night time reading, have a look at the list of items allowable on DIY claims:
Goodness me - I've just found "Mirrors (if firmly affixed to the dwelling" on the list.
There is also some appalling spelling in there. I guess they must have some work experience youngsters in this week.
27th Jun 2019
This would be the same Tesco that has made a load of staff redundant from my local store and is now advertising for staff, finding that they made too many redundant....
10th May 2019
And how can it possibly take up to 4 or 5 months to set up an email address?