Issue : Vol 187, Issue 4775

Businesses in the retail, hospitality and leisure sectors across all nations of the UK are to receive a one-off grant worth up to £9,000, the chancellor Rishi Sunak has announced. The cash will...

The government has seriously neglected a basic constitutional principle in making Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020, said the House of...

Furlough schemeHMRC has updated the coronavirus job retention scheme guidance to cover employees who are unable to work due to caring responsibilities resulting from Covid-19. These include caring for...

CRC v E Embiricos, Upper Tribunal (Tax and Chancery Chamber), 6 January 2021...

Gallaher Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 December 2020...

CRC v S Warshaw, Upper Tribunal (Tax and Chancery Chamber), 23 December 2020...