The audit partner in a firm of accountants, together with an employee, visits clients as part of the audit process and usually pays for lunch, sometimes with the business proprietor
A client runs a media conferencing business, which is seasonal. This results in VAT repayments in some quarters, which in turn generates regular VAT visits
A married couple have purchased a property in which their elderly aunt will be allowed to live for the rest of her life. Advice is required as to whether HMRC’s statement of practice 10/79 means that...