The November 2024 Inheritance Tax protests by farmers generated some unwanted flack about "rich farmers driving around on duty free red diesel." In among the concerns about townies not understanding the problems of country folk, the whole issue is like a red oily rag to a bull.  As HMRC Notice 75 will tell you, rebated marked gasoil (or red diesel) is not intended for use as a road fuel.  The law behind this is the Hydrocarbon Oils Duty Act 1979, which says that marked gasoil, ( or chemically marked and dyed gasoil) can only be used in ‘excepted machines’.  The definition of an excepted machine depends on the type of vehicle (for instance, an agricultural vehicle) and the use (for instance, agriculture).  It must be classed as an agricultural tractor by the DVLA and be unlicensed under the Vehicle Excise Registration Act. If a tractor has a general vehicle excise license as a haulage vehicle, it cannot use red diesel because it is not solely intended for agric...

 90 Degrees In The Shade isn’t a film about Customs or Excise (or even VAT) but I think it’s a very vivid dramatization of the experience of an audit.  Donald Wolfit and Rudolf Hrusinsky The film was made in 1965 as a pioneering co-production between Britain and communist Czechoslovakia (the Czech title Tricet Jedna Ve Stinu restores the temperature to Celsius) with the script co-written by David Mercer. Anne Heywood and James Booth play employees in a Czech state grocery store, who have been selling off the stock of brandy and replacing them with bottles of cold tea. Booth’s character is the prime-mover in the fraud and has been having an affair with Heywood.  Czech stage star Rudolf Hrusinsky and Britain’s Sir Donald Wolfit play inspectors who come in to audit the stock. Wolfit’s character is part of the local management, laid back and friendly. Hrusinsky has been sent in from head office as a meticulous ‘scalp-hunter.’  The movie recreates the combined tension and...

  Covid 19 and the Bus and Coach Industry by Glynne Stewart Pegg  North Riding Classic Bus. £14.99 ISBN 978-183841687-4 This book covers the effect of Covid 19 on the Bus and Coach industry from 2020 to 2023. It is “profusely illustrated” (as they used to say) and this makes it a valuable document of a time which already seems to be vanishing from our collective memory. Photos showing hand sanitizer bottles on buses, signs saying “keep your distance” and warnings not to talk to the masked driver already look like stills from a science fiction movie. Glynne Stewart Pegg was an economist, industry historian and part time bus and coach driver throughout lockdown. Ironically, he had been due to make a work visit to bus manufacturers in Wuhan in January 2020 but was advised to delay his journey as the first news of Covid was acknowledged. The first UK death from Covid was announced in March 2020, and this was quickly followed by full lockdown. Pegg wrote the first edition of the bo...

Reading HMRC’s advert for enthusiastic team players to join its Surge and Rapid Response Team, my response is to wish them a sincere Best of British.  When I started this blog, I warned myself that my experience of HMRC was time-limited and would soon become outdated. Even so, I can only hope their enthusiasm is rewarded. When I joined HM Customs and Excise as a Band 1 (50% of an Admin Assistant) my goals and targets were easy: make it to the first week, make it to the first month, follow the rules, do what you were told and get past my probationary period.  In my first month I witnessed a retirement speech in which a bearded old exciseman told everyone that the wheels were coming off the wagon and management didn’t have a clue. I watched it with indifference because (as I said) I was focussed on following the rules and doing what I was told. I never dreamed that one day I’d be taking the same jaundiced view – or even that I’d give a damn. Looking back at the internal structur...

  I’ve said before that I think merging the Inland Revenue with Customs and Excise wasn’t necessarily a bad thing, but shifting the Law Enforcement side over to the Border Force helped to unbalance HM Revenue and Customs moral compass.  Even so, while researching the HM Customs on TV articles, I’ve been struck by the antagonistic attitude of the press. In 1986 the Sunday Mirror trailed The Collectors TV series by asking readers if they’d, “ever tried to smuggle a bottle of booze or packet of ciggies through the customs? And cursed the peaked-cap Customs man for an interfering busybody?” And in the Belfast News Letter, columnist Charles Fitzgerald began his review of The Duty Men by saying, “If you believe that Governments should not interrupt the free circulation of such indispensable items by imposing monstrous taxes on them and pricing them out of reach, then like me you’ll not think beating the Revenue to be much of a crime, “ and boasting, “many’s the bottle of good French...

 In the spirit of the HM Revenue and Customs merger I have been searching for films and TV shows about the Inland Revenue. I haven’t found a whole TV series yet but, I did come across an Armchair Theatre from 17 December 1961.  Raymond Huntley and Henry McGee It’s called Tune On The Old Tax Fiddle by Ronald Hardy and stars Raymond Huntley as F.K. Gaunt, Inspector of Taxes (Huntley was, I hasten to remind you, the second actor to play Dracula in Hamilton Deane’s 1927 stage play). Author Ronald Hardy was an accountant, who based his first novel, The Place of Jackals on his experiences as a liaison officer in Indochina during the war. He continued to write thrillers such as 1973’s The Face Of Jalanath, in which the hero Farran leads a group of hand-picked mountaineers on a suicidal climb across the Kashmiri peak to destroy Red China’s vast nuclear complex of Su Tokai. It’s a surprise, then, that Tune On The Old Tax Fiddle is a sardonic comedy. Hardy had actually sold the story to...