The Positive Accountant - Vol 2 Ed 50

This is a milestone I never thought we'd achieve...Volume 2 Edition 50 means that this must be...the 100th edition !!

Just in time to celebrate being released from lockdown into tier 2 restrictions which...oddly vaguely resemble lockdown.

Unless it's Christmas, if it's a full moon on a Wednesday, assuming that more than half are aged over seven and half in one of the three households, excluding those in receipt of care, can touch their toes and at the same time recite and do the actions to the chorus of 'The Macarena' in tune and on tempo, and that at least one of the household must be called 'George'. At least I think they are the rules, I may have got them slightly wrong ?

At 100, it's time to reflect on a strange old year so far. And to think that in Christmases to come we'll be giving out Winterval cards showing a whimsical scene of snow, ice skaters and glowing street lamps in front of Christmas carollers in a centre of a town with a Debenhams behind them...

Anyway, before I go and practice my moves to my favourite Los del Rio song

I ought to look at today's positives:-

SEISS round 3 is here - the portal is open for the self employed to claim. As in the previous rounds it is working mathematically on average profits so if you did or didn't qualify last time you will or won't this time.

The big change this time round is that HMRC have added a new qualification definition of 'the trade is impacted by reduced demand...' - which is a turnover or activity based test, very different to before when it has been based on reduced profit. So it doesn't appear enough now to be having to incur increased costs reducing profit, it needs to be a sales activity based downturn

It is clear that you can claim round 3 without having had to claim for rounds 1 or 2.

Quite how this will be policed isn't clear, I'm sure like many things in this pandemic it will be made up as they go along

Google is helping small businesses - I'm sure none of the large Tech businesses really do anything for nothing, but google are offering mentoring sessions free of charge (almost certainly plugging how google paid services can help you). Definitely worth a look though at

Christmas is Coming

If you don't believe that it's that close, either check your diaries or put IP14 4HQ in your Satnav and see what you find at your destination. (For those readers that live too far away to do that I'll post a picture of what might be found.)

Regarding the picture, some questions answered...

- There are 34 of them.

- The floating ones are held up by sky hooks (if you don't believe that, try 80m of 4mm steel cable).

- It all started with a single purchase of an eight foot tall Winnie the Pooh at the Disneystore when Lizzie was one, and continues to only be done for the children (honest)

- Most have been imported directly from the US and nurse modifications forced on them by the weather each year.

- We add some new ones every year, it took four of us two days to put them up, and a weekend before to check they all worked.

- Yes, they do suffer with wind.

- Donations are shared between the village primary school and the parish Church. I try not to think about the cost of electricity....

Stay safe, stay positive.


Just a typical family home of boring accountants ?

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