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The Positive Accountant - Vol 2 Ed 34

Sorry, the positive accountant so far this week, has been a delinquent accountant. But - and some will say sadly - back again !


We're living in interesting times, we're told the Government is following the science, but the scientists disagree with that. The messages coming out centrally are, at best, mixed, but remember we're all supposed to remain a Lert.


It's statistically impossible - so far as I can tell at least - to see whether there is a second wave coming, we're happy to crowd on to the beaches and open pubs, even if that reduces the chances of schools opening. Which is an interesting choice of priorities.


It was allegedly a Chinese Curse that 'May you live in changing times'.


Which in the circumstances would be slightly appropriate were it not the case that it is actually a mistranslation and anglicisation of the actual Chinese proverb that says -


"Better to be a dog in times of tranquility than a human in times of chaos."


Or more correctly still, 寧為太平犬,不做亂世人


(And if I've just written something horribly offensive, blame Wikipedia !)



What are my positives today ?



1. New Apple Stuff is announced

Yes, I freely admit that I qualify as an iSheep, and love what comes out of China, designed in California.


The new MacOS, Big Sur (although I preferred it when they were named after cats, eg Mountain Lion) is out soon and available in beta, iOS 14 is similarly available. I love playing with new technology and that will keep me quiet for a few hours.


Now, here's a related question for you - If Apple were to sponsor major monuments around the world, would one of them be called the iFull Tower ?



2. Silly Signs continue to arrive

My 'Wash Teapot up and stand upside down' has sparked a bit a deluge of silly signs in my inbox.


A surprisingly common one is 'This light will remain on when switched off'.


3. Over 70 lockdown is over

Which is good for those over 70, for those who want their gardens maintained by over 70's, and for those grandchildren that want to go and stay with their grandparents.



Over the last couple of days, a common trend in talking to clients has been VAT Confusion - as to which quarter could be deferred.


The answer is that the quarter you were voluntarily allowed to defer until March 2021 was the VAT quarter that fell due between 20th March and 30th June.


What does that mean ? Given that VAT is due one month and seven days after then quarter end (the seven days is another archaic throwback within our tax system), that means quarters ended February (otherwise due 7th April), March (otherwise due 7th May) and April (otherwise due 7th June).


All other quarters are due on normal principles, although it remains the case the HMRC are being sympathetic with agreeing time to pay arrangements. But they do need to be contacted to. agree these.


Oh, and it is the case that returns should have been made regardless of payment.



Stay safe, stay positive


On this particular occasion, the second wave was, indeed, bigger.


Let's hope the trend stops there...

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