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...
![Diver's fitness training an allowable expense - Robert John Osborne v HMRC [2020] UKFTT 373 (TC)](https://static.wixstatic.com/media/da76f16352634068b9087daa6a4acd92.jpg/v1/fill/w_454,h_341,fp_0.50_0.50,q_90,enc_auto/da76f16352634068b9087daa6a4acd92.jpg)
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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