There is no doubt that the authorities are stepping up their game against businesses who are not paying their staff the National Living Wage. Recently 50 businesses in the hospitality sector, including two fish and chip shops, have been targeted by H.M. Revenue & Customs resulting in the businesses being censored and fined. So to […]

“VAT for “Caterers” Although the supply of most food and drink of a kind used for human consumption is zero-rated, there are exceptions. Before we understand how VAT does impact different food related business it is important to understand the definition of “catering” being; “the supply of prepared food and drink”. Examples businesses that generally […]