Yes, eligible for capital allowances if life of tools >2 years and necessarily provided for use in the performance of duties, which should be the case here.
EDIT: Allowances can be apportioned if there is private use.
In the previous link, the POAs were actually correct though.
Was this client's 2018/19 tax bill £146.62 and the POAs showing as due 31st Jan and 31st Jul 2019 because POAs were previously due based on last year's tax payable figure (correct), or is it showing 19/20 POAs due (not correct)?
Codling, have you tried calling the agent's line? They will usually be able to tell you whether the letters have been logged as received and whether anyone is in the process of looking at them. I have in the past got them to put an "urgent" note on the system if clients have health issues, which may speed things up.
Unfortunately, it is not unusual for there to be several months of backlog with post at HMRC's end.
I have to say I miss my Samsung (they stopped making laptops for the European market a while back) - it lasted a grand 8 years and I only replaced it because of Windows 7 support ending next January!
Good luck with the appeal legerman - let us know how you get on!
Had forgotten all about this until I looked at the legislation again but the provisions for daily penalties were always there in TMA 1970 s93 - apparently up to £60 per day for pre 2009/10 returns - guess it wasn't really publicised much until 2010.
My answers
....with marginal cost to employer not amounting to much...
Probably falling more into board and lodging rules as unlikely to be separate self-contained accommodation?
Absolutely - some proof that the car dealer was not willing to pay for the tools would be useful in proving the necessary test.
Yes, eligible for capital allowances if life of tools >2 years and necessarily provided for use in the performance of duties, which should be the case here.
EDIT: Allowances can be apportioned if there is private use.
No worries SXGuy - after the mess last year with missing POAs, I would assume it was HMRC doing something odd too!
In the previous link, the POAs were actually correct though.
Was this client's 2018/19 tax bill £146.62 and the POAs showing as due 31st Jan and 31st Jul 2019 because POAs were previously due based on last year's tax payable figure (correct), or is it showing 19/20 POAs due (not correct)?
Codling, have you tried calling the agent's line? They will usually be able to tell you whether the letters have been logged as received and whether anyone is in the process of looking at them. I have in the past got them to put an "urgent" note on the system if clients have health issues, which may speed things up.
Unfortunately, it is not unusual for there to be several months of backlog with post at HMRC's end.
I have to say I miss my Samsung (they stopped making laptops for the European market a while back) - it lasted a grand 8 years and I only replaced it because of Windows 7 support ending next January!
Good luck with the appeal legerman - let us know how you get on!
Had forgotten all about this until I looked at the legislation again but the provisions for daily penalties were always there in TMA 1970 s93 - apparently up to £60 per day for pre 2009/10 returns - guess it wasn't really publicised much until 2010.
Hmmm...yes, had expected to see 15% of the £950...and this return would have been before the daily £10 penalty came in, so I am baffled....