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What drinks are also beverages – Ask HMRC

What drinks are also beverages – Ask HMRC

For the ordinary man or woman-in-the-street, the distinction between a drink and a beverage may seem purely academic, but this has actually generated a great deal of interest for both VAT experts and the Revenue, because the implications of just where the line is...
National Minimum Wage Common Errors

National Minimum Wage Common Errors

On the 28th of June 2023, the Department for Business and Trade (DBT), based on HMRC data, published a list of 202 companies that had failed to pay their employees the national minimum wage, as part of their ‘name & shame’ campaign. The list included several major...