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Nine firms, from Craigavon, Markethill, Magheralin, Omagh, Magherafelt, Newtownards, Larne and Blackwatertown, named by HMRC for failing to pay staff minimum wage

More than 200 companies named for not paying staff minimum wage

Over 200 employers are today (21 June 2023) being named by government for failing to pay their lowest paid staff the minimum wage.

Over 200 Firms Named for Failing to Pay Minimum Wage

Argos, M&S and WH Smith fined thousands of pounds for failing to pay minimum wage

9 firms, from Craigavon, Markethill, Magheralin, Omagh, Magherafelt, Newtownards, Larne and Blackwatertown, named by HMRC for failing to pay staff minimum wage

M&S, Argos and WH Smith among 200 companies 'named and shamed' for not paying minimum...

Full list of companies that failed to pay the minimum wage

VBNB60420 - Clubs and associations: have the members given a subscription or other consideration? - HMRC internal manual

VATVAL11540 - VAT Valuation Manual - HMRC internal manual

VATVAL11540 - Specific applications: apportionment and valuation of membership benefits: compulsory interest-free loans When you have established that a compulsory, interest-free loan constitutes non-monetary consideration, you will then need to value it. The problem is that because there are no members who have not made loans, it is not possible to do this by drawing a comparison with members who provide an alternative monetary consideration. You will therefore usually have to calculate the value of the compulsory interest-free loan by adding to the annual subscription (and entrance fee where appropriate) the notional annual interest which the club might have been expected to incur had it obtained the loan from a bank or similar institution. For the purposes of this calculation the London Interbank Offered Rate (LIBOR) should be used.