Harsh but true. That’s the rule. Or is it?
Each tax has its own legislation. Moreover, HMRC will have a view that is separate to the intentions of Parliament. You only have to look at the plethora of Compliance Handbooks.
And each HMRC employee has a view on top.
So now what do you do?
Quite a bit actually.
For HMRC and their advisors, every tax investigation and case is different and its outcome directly dependant on all the relevant facts.
Throughout my career I have dealt with every department HMRC has to offer. Likewise, clients of every personality possible. My craft is to bring about a resolution acceptable to all parties.
I refer to a quote heard many years ago “Rules are for the guidance of wise men and the obedience of fools”. Might this be a good starting point?
Then perhaps we might need to consider why those rules may not have been followed either to the letter of the law or the spirit of the law.
Why don’t we have an invoice?
It may have been lost or destroyed. Innocently or deliberately.
Nevertheless, we may still get a tax deduction. I accept it may not be a 100% deduction, but I might settle for a deduction of 99%.
How can that be?
There may be another entry in the books and records that may suffice or provide a basis for our case for a tax deduction. The wording on the bank statement or credit card statement may help.
I never give up. If a client can convince me, I will do my level best to convince HMRC.
If you need my help, call me on 07979 313 010.