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We was robbed

30 August 2011
Issue: 4319 / Categories: Forum & Feedback
A restaurateur was robbed of her takings on the way home after closing. HMRC have refused a deduction for the loss of £2,000, arguing that this was not ‘in the normal course of trading’

My client has a restaurant and as it does not close until 2am on a Saturday night she always brings the takings home with her as there is no safe on the business premises.

One Saturday night she was assaulted and robbed of approximately £2 600. The police attended but the robber was never caught.

On making a claim in my client’s accounts for this robbery HMRC have disallowed this claim stating that as the theft occurred on her way home a claim can only be made if the ‘losses arise in the normal course of trading’ and the inspector does not consider this journey to be part of her normal course of trading under guidance in the Business Income Manual at BIM45850.

I have stated that the takings must be removed from the business premises so that they...

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