Karmjit Mader and Dominic Arnold consider the Embiricos case and ask what we can take away about domicile enquiries and the use of partial closure notices
In the second part of her series on home loan schemes, Emma Chamberlain reviews the current arguments relating to the schemes, including the impact of the recent Shelford case
Neil Warren considers the introduction of two reporting systems in the EU from 1 July 2021 and also new VAT rules for importing low value shipments of goods
Susan Ball and Carolyn Brown discuss the coronavirus job retention scheme (CJRS) and some of the key issues associated with reviewing employer claims and correcting mistakes, including considering the tax charges and penalties that may apply where claims have gone wrong.
