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FINANCIAL FOCUS ON..…Knock Knock…


AN inspector of Taxes has various rights of entry available when wishing to inspect your business premises to ensure that you pay the “right amount of tax”. Although HMRC will admit to being understaffed, and therefore you are possibly less likely than you were in the past to receive an inspection visit, you do still need to be aware of what to do should an inspector come knocking at your business premises. The first thing to remember


is that the definition of a business premise for inspection purposes includes not only a place from where the business trades but, importantly, where business records may be kept. Therefore, if you keep your records at home, the inspector may include your home as a possible place to visit. Whilst most inspections


will be pre-arranged for a mutually convenient time with the taxpayer (with at least seven days’ notice), inspectors do have the power to obtain authorisation to make unannounced visits (although they do not have the right to force entry and you are not obliged to let them into your premises). if an Officer does arrive with a written notice, you should always ask for identification before letting them in. You can also phone HMRC to check the identity of the


visitors. The taxpayers of course


will be caught unawares by such an appearance by the inspector, especially if they are busy with the normal everyday activities of the business at the time (serving customers, etc). Whilst it could be reasonable to assume that you might be able to ask the inspector to wait a few minutes before the inspection commences, you should be aware that in some circumstances you could be charged a penalty for obstructing an officer of Her Majesty’s Revenue & Customs in the performance of an inspection. This should be borne in


mind for any instructions left to members of staff if you are not at the premises and an inspector calls. Once inside, an inspector


has the power to inspect the business premises and any business records and assets that are there. This is not taken to mean that they can physically make a search but they can request access to records, providing the request is reasonable under the circumstances. The rules do place some restrictions on what information may be produced, but very few. information or documents that the inspector may not see include medical histories, correspondence from lawyers, journalistic material or items that are not


Can an Attorney make gifts? Yes.... Sometimes


GENERALLY it is true to say that an Attorney acting on a Power of Attorney cannot dispose of the Donor’s assets. They have to be retained for the Donor’s benefit almost as if he is magically going to get younger and fitter and recover his capabilities and have no need for an Attorney. Of course, that doesn’t


physically present. in the main, however, the


vast majority of visits will be pre-arranged and you should, of course, contact your tax adviser or accountant as soon as you learn of an impending visitation from the other side. As they say on Crimewatch,


“Try not to have nightmares”. For further information


on any of the above points or to discuss your affairs generally, please do not hesitate to contact Robin Beadle at Ensors Chartered Accountants, Saxmundham on 01728-603005. This article seeks to


address general business and financial issues and due care has been taken in its preparation. Ensors cannot accept responsibility for loss incurred by any person, company or entity as a result of acting, or failing to act, on any material in this publication. Specialist advice should always be sought


in


relation to your particular circumstances.


happen in the real world, but it remains the underlying ethos of how you are to approach the duties of acting as an attorney. But the severity of this principle prevents an attorney from taking advantage of some real and perfectly lawful disposals which are very beneficial not least to the Donor’s family even if not to the Donor himself. it is common knowledge


that a person may give away assets and then if he survives seven years those assets won’t come into reckoning for inheritance Tax. Tax savings may begin after just


three years in a large estate. Less well known is the fact that the Court of Protection can give permission for gifts to be made when the Donor cannot make them himself, as happened in a recent case PBC v The Official solicitor (2018)EWCOP19. The Donor was an elderly lady with the onset of dementia living in a care home. She was a high net worth individual with an estate of about £17 million. We will use her initial “J”. J’s son “P” applied to the court for authority to make gifts amounting to £7 million, some of which would go to charities, and most of which were the acceleration of gifts that were already written in J’s Will. The intention being that if J survived just three years the tax on the estate would reduce from £5.5m to £3m. The recipient parties


(including MiND and other charities) all consented to the gifts but the authority of


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the Court of Protection was needed. But the court can only give consent to matters that are in the Donor’s interests. Clearly it is not common to hear that making a gift actually benefits the donor but this sometimes can be true. The prosperity of the family and the satisfaction of making worthwhile gifts are real issues, and when the Court balanced all the factors for and against the transaction it found that


altruistically making gifts can be a real pleasure. The court gave approval. For further advice about


Powers of Attorney and Deputyships contact John Pulham at:- Messrs Pulham & Co, Egmere House, Market Place, Saxmundham, iP17 1AG. Telephone (01728) 602084 or Email: jsp@pulham.co.uk


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