A counsellor requested repayment of income tax and NIC while he attended a wellbeing practitioner course, but HMRC did not agree as the course was not full time and he did not receive a bursary.
A counsellor requested repayment of income tax and NIC while he attended a wellbeing practitioner course, but HMRC did not agree as the course was not full time and he did not receive a bursary.
In Pavan Trading Ltd, HMRC applied the wrong logic and then doubled down at the review stage, ending with the tribunal being less than impressed.