Free time
Comments
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Re:Free time
Actually no the MIPs might get greedy and want some help.0 -
Re:Free time
I do have a couple of loaves in the freezer.0 -
Re:Free time
I'll have double please.......Double kisses that is :P0 -
Re:Free time
In your dreams, mate. In your dreams.0 -
Re:Free time
the MIP's will have a 3rd round then with no help because of H's freezer.
Can they claim tax relief on that?0 -
Re:Free time
I'm dreaming, babe, I'm dreaming....WOW!0 -
Re:Free time
Not if dividends are involved, might want to tax them
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Re:Free time
Tax relief? No - I think it comes under subsistence.
You can't claim for toast if you're eating it with a mug of tea. On it's own is fine.
It's all to do with a historical ruling a few years back about defining the word subsistence.
Apparently, tea is not needed to survive.
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Re:Free time
What about the water to make it, surely that's allowable. You can't make tea without water? I'm sure S165 ICTA 1657, sub section 45, para (a) sub section B, sub-sub section B1 with reference to para 46 of sub section B5 clarifies this.0 -
Re:Free time
Only cold water. Can't claim if it's been heated up.
Edit: Not sure what happens if you make it with hot water but don't receive it until it's cold.
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Re:Free time
Isn't there a couple of BIM's to cover this. Can you apply the revenu 5 + 5 Rule here, 5 miles from home and 5 hours away? well, 5 hours away from work, not sure about the 5 miles bit?0 -
Re:Free time
Oh, I think the TMA1970 sub section 9 para 1.2 sub-section A with cross reference to ICTA 1543 para 9 section a sub section b sub-sub section 1.2 clarifies this for you.
it says "cold water is an allowable expense when making tea for fellow AAT colleagues as long as it is wholly, exclusively and necessarily water and the water used is and can be classified as H2O in the normal chemical terms i.e. it can be proved that the water used was wet. Any other form of water is strictly disallowable".
I think you'll be fine.0 -
Re:Free time
You may well be right. But you can't claim for a flask. I don't think.
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Re:Free time
Flasks are not allowable because the water used in the flask is maintained at pre-determined heat. Unfortunately the heat was predetermined by the inventor of the Thermos flask who did not consult the Inspector of Taxes (a Mr I N S Pector at the local office in Reading.) As such the temperature was never agreed upon and therefore isn't allowable.
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Re:Free time
Doesn't seem fair, does it?
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Re:Free time
but can you claim for the Irish de-hydrated water developed during the last water shortage?0 -
Re:Free time
Good question. Steve? Can you ask some of your guys on MIP?0 -
Re:Free time
Char88888888888888 might know, I hear she does a good brew0 -
Re:Free time
I bet that's not all!0 -
Re:Free time
I'm afraid not.
This was heard in the Court of appeal in I N S Pector -v- Hydrate Limited 1988.
A very common case.
The court of appeal in Ireland could not prove that the water used was actually wet.
As a result the Judge, Mr Drinkwater favoured in I N S Pector favour on the basis that it could not be proved that the water met the conditons in the TMA in my previous post and as a result the judgement went in favour of HMRC.0 -
Re:Free time
Crazy. Surely someone was taking the p?0 -
Re:Free time
Nothing to do with "Artic" then? I believe they were involved with freeze drying the water for the Irish?0 -
Re:Free time
No the Arctic Systems case did use wet water. It was proved in the early stages, though it was heard that HMRC did try to add back a percentage of the wife's usage of the company's water.0 -
Re:Free time
But wasn't the wife's useage proved legal and therefore overturning the HMRC case? So therefore freeze dried water could be accepted, without having to prove that the wife was involved.0 -
Re:Free time
No - the case evaporated before they went to appeal.0 -
Re:Free time
More likely the revenue lost the evidence. Some one will have left it out in the rain, along with the cake, in McArthur Park!0 -
Re:Free time
But which one? Richard Harris or Donna Summer?0 -
Re:Free time
The House of Lords is reviewing the case. They have doubts as to the running water in Ireland. Mr O'Hydro (Lord Chancellor in Ireland) claims that freeze dried water in Ireland is dry, whereas the LC here claims its wet in view of their TMA1970 ruling.
It's up for hearing in the House of Lords in the next 27 years and judgement is expected on 4th September 2076 so there'll be a lot of happy faces when that's passed.0 -
Re:Free time
27 years? Divisible by 9, so that means it could be a transposed figure that has been omitted from their original calculations?0 -
Re:Free time
must be Richard because of the Irish connection.
Roll on 2076 for the answer. Is there not going to be a judicial revue, in the House of Commons Lords room?( like a little boys room, but with ermine seats)0
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