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Guidance on late night refreshment licensing including new powers permitting licensing authorities to exempt certain suppliers.
Includes statistics on premises licences, club premises certificates, personal licences, late night refreshment and 24-hour alcohol licences.
Includes additional information on alcohol and late night refreshment licensing statistics.
Tax and reporting rules for employers providing meals for employees and directors
Find out how to account for VAT on entertainment provided by your business.
Legislation will be introduced in the Finance Bill 2015 to restrict the ability of companies to use tax-motivated arrangements to convert their old carried-forward reliefs into new reliefs that can be used more flexibly.
Your rights as a passenger when travelling by sea and inland waterway.
Statistics on premises licences, club premises certificates, personal licences, 24-hour alcohol licences and late night refreshment licences.
Accompanying data tables for 'Alcohol and late night refreshment licensing, England and Wales, 31 March 2016’.
How to follow the law if you sell alcohol at a charity event, including when you need to pay tax.
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