Has Mandlesen been employed by HMRC?!

It feels to me like there has been a recent flurry of activity in HMRC and the result is that some of the ESC's have been removed. The recent one regarding the relevant residential/relevant charitable buildings is being phased out as HMRC now readily accept that 'solely' does allow some de-minimis usage - although the amount accepted will lower by 5% after the ESC is finally withdrawn next year after the years transitional period is over. For many this is a negative outcome, but HMRC have a wonderful creative team who manage to put a positive spin on anything and on this ESC withdrawal is no exception. Their positive angle is that parties will no longer be restricted to the prescribed usage calculations in the ESC - which in my opinion doesn't quite outweigh the negative!

Anyway, will they be able to put a positive spin I ask myself on the latest registration delays? The minutes from the recent JVCC meeting provided statistics of the delays in processing those applications which require further checks and the average time for these applications rose to 70 days in March. Amongst other 'positive slants' apparently additional telephone lines have been installed at Wolverhampton in response to 'concerns from JVCC members and others'. Personally this is rather shocking to me as I have struggled to get through to the mainline for Wolverhampton for the whole of May and June and if I ever did the 4/5 lines they tried were always engaged and then they all go home at half three!

Has anyone suffered at the hands of recent registration delays? We are trying to collate a sample of cases studies which highlight the registration delays to forward to HMRC via the VAT Practitioners Group, please email me if you have had a negative recent experience........