The court has dismissed an appeal against HMRC’s decision to refuse an input tax claim of £268,000 ruling that the company had acted ‘dishonestly’

In this month’s legal updates, Sophie Brookes and Debbie Shaw of Gateley plc examine non-compete restrictive covenants, company's articles of association and transparency of property ownership

The complexity of the application process for museums and galleries tax relief has deterred some organisations from taking up the tax break, finds HMRC research