“It’s a farce” says Roger who has written in the strongest terms to Lin Homer, Chief Executive of HM Revenue & Customs. “Two HMRC officials have stated clearly that they believe the market to be exempt from tax, another believes that it is and hence the demand for just under £1000 but with no backdating.”
Roger went on to say: “The Treasurer of the Moseley Farmers Market CIC, Jill Adams, has filled in a return to the Inland Revenue every year since the Community Interest Company (CIC) was formed and she has sought, and has been granted, an exemption from paying Corporation Tax on the grounds that as all surpluses were returned to the community and the market is run by unpaid volunteers there was no Corporation Tax liability.
When Ms. Adams submitted the return to the Inland Revenue this year she was shocked to receive a letter from HMRC which stated that the Moseley Farmers Market Community Interest Company 'does not in fact qualify for this ‘Extra Statutory Concession' and needs to pay Corporation Tax.
In his letter to Lin Homer, Chief Executive of HMRC, Roger points out that: “There are other Farmers Markets in Birmingham such as the one in Kings Norton which is also CIC and they have continued to be granted an exemption from Corporation Tax.
Roger has asked Lin Homer to examine the evidence again and reinstate Moseley Farmers Market exemption from Corporation Tax in line with the exemptions given to other Farmers Markets in Birmingham.

This article appeared in the June edition of Roger's newsletter 'Postcard from Parliament'