Friday, June 13, 2025

Little known laws of accountancy clients

The Law of Disappearing Clients 
The closer it gets to the filing deadline, the harder it is to contact them. 

The Law of Last-Minute Miracles 
Clients will always “find” a vital document within seconds of you submitting the accounts. 

The Law of Shoebox Expansion 
No matter how small the original box, its contents will multiply under scrutiny. 

Murphy’s Ledger Law 
The client who insists their records are immaculate will have at least one year missing. 

The Law of Tax Time Amnesia 
No one remembers you telling them how much tax they'd owe when they get a late payment demand gtom HMRC

The Law of Perfect Hindsight 
Everything that went wrong in the accounts is, apparently, your fault for not being psychic.

The Biscuit Budget Rule 
The value of client hospitality is inversely proportional to the size of the fee. 

The Law of Magical Thinking 
Some clients believe tax bills shrink if you glare at them long enough. 

The PDF Law 
Any document urgently needed will be sent as a photo of a printed PDF taken at an angle. 

The Law of Refund Envy 
Clients who owe tax will always know someone who got a refund, and want to know why you didn’t work that same magic.

Friday, June 06, 2025

Why do HMRC pursue odd tax cases?

Years ago I recall discussing HMRC prosecution policy with a senior official. 
He mentioned an occasion when he had lost a case and went back to his legal advisers to find out what had gone wrong. 
"I thought you'd told me you thought we had a very strong case", he said. "So why did we lose?" 

"Aha" said the lawyer, "You asked me what I thought and I told you that I felt that we had a very strong case. That was all you wanted to know". 

"Had you asked I'd have told you that I also thought the other side had a very strong case too."

Little known laws of accountancy clients

The Law of Disappearing Clients  The closer it gets to the filing deadline, the harder it is to contact them.  The Law of Last-Minute Miracl...