VAT visits

I act for a client who runs a media conferencing business. The nature of the business is very seasonal and during a typical year it is not unusual for my client to have one or two VAT quarters in which a refund situation arises. I should add that the amounts involved are not insignificant.

Over the past 15 months they have had three such occasions and HMRC have visited them every single time. Minor errors were found on the first visit and no adjustments were needed for the next two visits.

I explained to the visiting officers that the main reason for the refunds was really down to the seasonality of the business.

Our client submitted a refund VAT return last month and HMRC are paying them a visit again.

While I appreciate the need for HMRC to check VAT refund claims is it reasonable for them to...