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25 Aug 2021, 4:55 am by CMS
In this post, Tim Sales, a partner in the Dispute Resolution team at CMS, and Hannah Jones, who works in the Tax team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39, which concerned whether estoppel by convention applied to prevent the taxpayer disputing that HMRC had validly served a notice of enquiry. [read post]
15 Apr 2021, 11:06 am by Emmanuel Didier
, and methodologies of saving jobs, including layoffs, short time working, and state supported job retention schemes.PUBLICATION DATE: 25 APRIL 2021 - ISBN: 9780198798484 - EXTENT: 480 PAGES [read post]
11 Mar 2022, 6:30 am by Guest Blogger
(v) Expressions of concern about constitutionalism are often used as a ‘mask’ (p. 35) to conceal political disagreement with populist movements. [read post]