Incorrectly charged VAT cannot be recovered from HMRC – Kang & Mand Limited v HMRC (2020)
In Kang & Mand Limited v HMRC (2020), the First Tier Tribunal (FTT) dismissed the appeal on the grounds that VAT was incorrectly charged...
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Covid-19 not a reasonable excuse for late payment of tax - Prime Aesthetics Limited v The Welsh Reve
In Prime Aesthetics Limited v The Welsh Revenue Authority [2020] TC07948, the First Tier Tribunal (FTT) dismissed the penalty appeal on...
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Diver's fitness training an allowable expense - Robert John Osborne v HMRC [2020] UKFTT 373 (TC)
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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