Reply to a snotty letter from the Tax Office, ‘85
My grandfather, Charles Eckhardt, told me that when his father, Johann, was playing his German band to the queues outside the Albert Hall (Dixon Lane, Sheffield, not London)there was a wine and spirit double act called Todd & Foulger, illusionists. They used to put a volunteer in a cabinet and then push bloody great long knives right thro’. They weren’t very popular tho’ because they would never let you see the bloke get out. I wondered if there was any family connection because there was something vaguely familiar about the tone of your letter.
Enough of that- into this-
Boat maintenance, all for business; that’s why I claim it. If it weren’t for business, I wouldn’t need boats. ‘Walrus’ is my shop and the dinghy is the firm’s van, but unlike most firms vans, I don’t use it for delivery, but collection. i.e. as often as possible I go out drawing, sometimes just looking, maybe just across the river to Bishop’s Mill, up Womack, down to Yarmouth, Hickling, Martham, Barton, anywhere in the northern rivers. If this were advertising blurb, I’d say ‘communing with nature, and seeking inspiration’ but that’s a load of crap. The only valid inspiration is hunger. I go collecting picture material, and you can’t just go to a place once and then forget it. Considering the number of times I paint, say, Oby Mill, I have to keep going and looking at it, absorbing, or I soon stop painting Oby Mill as the grottles see it; I start to paint it as I remember it, then as I think I remember it.
The same applies to the Albion; she moors up Womack. Sometimes I follow her for a mile or so, when she passes by; sometimes I go up to Womack and just sit and look at her .The result is that nobody but nobody can paint Albion like I can. I’m not talking about art- I know nothing about art; I just paint pictures for a living; I’m talking about technical correctness. That’s the case for the dinghy. Its only other use is for fetching water for the ‘shop’- just like other shops claim water rates in overheads.
The engine was for the dinghy ,and the battery, tho’ the battery will alternate with the automatic bilge pump, on ‘Walrus’ in winter when we aren’t here.
I have the impression that you’re trying to cut out the dinghy as a jollyboat, and it isn’t. Firstly, with our moorings all set out with patio table, brick built barbeque, folding chairs ,south facing, we don’t need jollys on the river. Secondly, if we went out on a jolly, the shop would be closed and we operate on the Ronnie Barker system- open all hours .When you work for yourself, there’s no 9 to 5 and closed for lunch.
It follows from all this why I consider the River Tolls as all business expense- they are the ‘shop’ rates and road tax for the van. I thought it a bit odd for you to try to nobble that when Mr Revitt allowed the EACC subs.
Capital Allowance is a new one on me. I’m in your hands on that, and I’ll have whatever you can spare; put me down for a lot.
The camera obviously isn’t all business use, but I thought it simpler to claim for the camera and not any films. You sub the camera once and then you’ve done, but if you prefer, say, 25% business use, and a film every time I clock up 15 business pictures for evermore, its up to you. I pays your money and you takes your choice.
I know I live the life of Riley, while you’re stuck behind a desk all day, but three years ago before I got my act together, and had to go claim Social Security for a few weeks, it wasn’t so enviable then, and there’s no super-an in this job. And if you can find me alternative river-side premises, with 100ft river frontage and outgoings of less than £500 p/a I’m interested, because that’s what ‘Walrus’ dinghy engine et al represents, and whichever way you look at it, that makes economic sense for you and me.
One more thing in my favour; Valerie is expecting another baby, about 31st Dec. which we are jolly pleased about, and after a blessing like that, what’s money, eh? But don’t forget the extra tax allowance.
Regards,