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