Contracting and umbrella rubbish

[ASB]

My understanding is that that case related to a self-employed and taxpayer and is therefore not binding precedent in respect of employees, which would affect the majority of the readers of this forum.

I am not an expert in precedent etc so please don't bite my head off but that is what David Smith from Accountax said when he advised me that he thought that such a subsistence claim was allowable.

Sorry, the point I was making about precedent to spiderman was simply that it deosn't become less valid just because it is 30 odd years old.

I originally posted the link up in response to, I think, bigbird simply because it was a case about lunches. Whether it would impact in this situation (or could be cited) I don't know. As I said elsewhere I have personally got my own lunch claims through an investigation so it is not an absolute no-no.

[Spiderman]

Alternatively, without wishing to be rude, you could get a greater understanding of how case law and precedence works. That case has still not been superceeded in a higher court. It stands.

Edit: There are many reasons why that case may not be relevant, but it's age isn't one of them.



They can state the moon is made of green cheese for all I care. It doesn't make it true. It is possible that "your office" is a temporary workplace but it is by no means certain and will tende to depend on individual circumstances. It is also possible to have more than one permanent workplace simultaneously.



It is unlikely that HMRC will change their entire structure and meaning of dispensations. They really are VERY simple. The simply mean an employer does not need to see receipt for claims within certain limits and that they do not need to report them to HMRC. They also mean that they do not need to be declared on the individual tax return.



They do say that very clearly.



They did not in fact say you could do that. That was your inference. Granted they used a careful choice of words.

Some people would read it a different way. After all "where you are unable to obtain a receipt ...... Up to" does rather imply you have actually spent something.

Don't let not being able to get a receipt worry you about genuine expenditure. Use a credit, make a note in the diary anything like that. If you get investigated HMRC will accept them - provided they believe you.

If I cannot genuinely get a receipt like some canteens based at work offices don't do genuine VAT receipts or anything close, vending machines also obviously cannot so how would you legitamtely claim this and be able to prove it to the IR?

My intention is to not claim for it and take me own lunch from home saving me lots of money :-) but there will be occasions no doubt where I have to grab something at work or similar, how can I prove I spent it without paper receipts?

[THEPUMA]

If I cannot genuinely get a receipt like some canteens based at work offices don't do genuine VAT receipts or anything close, vending machines also obviously cannot so how would you legitamtely claim this and be able to prove it to the IR?

My intention is to not claim for it and take me own lunch from home saving me lots of money :-) but there will be occasions no doubt where I have to grab something at work or similar, how can I prove I spent it without paper receipts?

If you genuinely cannot get a receipt, claim it anyway. There is nothing in the legislation that says you have to have a receipt. Of course, it is very convenient when challenged to have a receipt but if you have incurred it, receipt or not, I would claim it.

[ASB]

If I cannot genuinely get a receipt like some canteens based at work offices don't do genuine VAT receipts or anything close, vending machines also obviously cannot so how would you legitamtely claim this and be able to prove it to the IR?

My intention is to not claim for it and take me own lunch from home saving me lots of money :-) but there will be occasions no doubt where I have to grab something at work or similar, how can I prove I spent it without paper receipts?

As THEPUMA says just claim it anyway. If you pay cash it's difficult. But a note in a diary or similar will be a great help. If you pay by credit card the voucher will help. If there is a card based system note the purchase of cards.

Receipts are just one form of evidence which will keep HMCR happy, they will be satsified with any reasonable audit trail. If there is anything they are not satisifed with you just get involved in a bit of horse trading.

Regarding the canteen I am surprised the till doesn't spit out a receipt of some description - even if you have to ask them. I would assume they are making taxable supplies. They are therefore obliged to give any VAT registered person an invoice who requests one.

If they actually refuse dob em in to HMRC (althouigh getting the canteen closed down might not make you entirely popular).