Our Church and State website has no less than 59 Nobel Laureates on it despite the never-ending assault on our email; see paragraph 2 under "Church and State" on this blog's sidebar (updated today).
Article 10 of the European Convention on Human Rights and Fundamental Freedoms formulates what is the core of free speech. "Everyone has the right to freedom of expression." In an important interpretation of this article, the European Court of Human Rights in
Handyside v. UK (1976) indicated that this "freedom of expression" should be construed as follows. It "is applicable not only to 'information' or 'ideas' that are favourably received, or regarded as inoffensive, or as a matter of indifference, but also to those that offend, shock or disturb the State or any sector of the population". Such are the demands of that pluralism, tolerance and broadmindedness without which there is no "democratic society" (see
Cliteur, 2010).
For the first time in the life of Network for Church Monitoring, Declan has been prevented from delivering a Company Tax Return (CT600) for Corporation Tax with HM Revenue and Customs (HMRC) using their online services. Since 16 August, every time he tries to submit his return online, the company's gross profit figures for the accounting period to 31 January 2020 and the previous accounting period are deleted in the accounts before submission. This was not a problem last February when he could have filed with HMRC accounts that were accepted by Companies House earlier this month. He has heard back from HMRC this morning. He has been asked to delete his submission and to create a new submission. No issue has been identified as an explanation for what has happened and the inconvenience caused. Last Friday he brought to the attention of the Financial Secretary to the Treasury, Rt Hon
Jesse Norman MP, this recorded letter to
Jim Harra, Chief Executive and First Permanent Secretary at HMRC:
21 August 2020
Mr Jim Harra
Chief Executive and First Permanent Secretary
HM Revenue and Customs
100 Parliament Street
London
SW1A 2BQ
UTR: ****************
Dear Mr Harra
I have been unable to submit my return online for the past six days. I sent my complaint using your online form on 17/08/2020. The complaint is still being processed (ref: ASV-BPR7-650).
I respectfully request that I be permitted to submit online the return that I could have filed on 16/02/2020, including accounts that were accepted by Companies House on 09/08/2020. On 17/08/2020 I paid the corporation tax that HMRC calculated in that return at
https://www.scribd.com/document/472712505/Company-Tax-Return-CT600.
Yours sincerely
Declan Heavey
Managing Director
Network for Church Monitoring
Only this month has Declan been prevented from submitting the return above because the draft accounts produced for his approval prior to filing are prosecutable. The gross profit figures go from this (correct):
... to this for his approval prior filing (incorrect):
UPDATE 28 August (10.50am): Two days ago, Declan deleted his submission and created a new submission. This was the 11th day in a row that he tried to get HMRC to accept his return for Corporation Tax. At last he was successful and HMRC accepted his accounts this morning. He does not have to pay one penny more or less in corporation tax based on HMRC's calculation in the return last February. This is his email to HMRC highlighting that no issue has been identified by them as an explanation for what has happened and the inconvenience caused:
For the attention of Lesley Regan, HMRC Ministerial Correspondence Team, Solicitors Office and Legal Services (ref. CETO/28239/2020)
Pauline Parker
Complaints Manager
HMRC Digital Complaints Team
Address removed for email
26 August 2020
Dear Ms Parker,
Thank you for your email about the problem I am having with the submission of my return online for Corporation Tax.
Before I commence the workaround you suggest by selecting the 'Create a new submission' button on the 'Track your submissions' page, please find attached a screenshot of the 'Track your submissions' page that you have no access to.
The 'Track your submissions' page reveals that I selected the 'HMRC only' filing option (as in previous years), although I note that you have not identified this or any other issue as the explanation for what has happened and the inconvenience caused.
I will now start a new return by selecting the 'Create a new submission' button on the 'Track your submissions' page. I will also be sure to make a screenshot of every page as I progress through your submission process.
If after trying the workaround I am still unable to submit my company return, I will then provide you with a file containing all of these screenshots for your further investigation.
Yours sincerely,
Declan Heavey
Managing Director
Network for Church Monitoring
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