In Kang & Mand Limited v HMRC (2020), the First Tier Tribunal (FTT) dismissed the appeal on the grounds that VAT was incorrectly charged...

Prime Minister Boris Johnson has announced a one-off £1,000 Christmas grant for ‘wet-led pubs’ in tiers 2 and 3. The payment will be a...

In Prime Aesthetics Limited v The Welsh Revenue Authority [2020] TC07948, the First Tier Tribunal (FTT) dismissed the penalty appeal on...

Current rules allow employers to spend up to £150 per head (including VAT) towards the costs of an annual function such as a Christmas...

In Robert John Osborne v HMRC [2020] UKFTT 373 (TC), the First-tier Tribunal (FTT) held that expenditure on fitness training was allowed...

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