In Go City Limited vs HMRC, the first tier tribunal (FTT) couldn’t see the attraction in HMRC’s four assessments of a leisure-pass business to VAT totalling £9,309,954. The taxpayer sold leisure passes to consumers. The passes entitled the consumers to use credits to visit certain attractions operated by third parties. Each pass contained a certain number…

HMRC is adopting a geographic approach in its bid to tackle SMEs not complying with national minimum wage rules, the complexity of which is causing concern. Small or medium-sized enterprises (SMEs) are being targeted as HMRC ramps up its crackdown on national minimum wage (NMW) non-compliance, with the enforcement being so prevalent because of “how complex the…