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EMBIRICOS


Embiricos: a second bite of the procedural cherry
A recent tribunal decision serves as a reminder that the courts and tribunals are often wary of handling issues as preliminary matters.
5 January 2023
The other Greek case: Embiricos reaches the Court of Appeal starpremium
Card image Dominic Lawrance
Card image Catrin Harrison
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine the Court of Appeal’s decision on partial closure notices in respect of domicile cases. 
3 February 2022
Closing HMRC enquiries
Card image Craig Thomson
We now have two recent opposing tribunal judgments on how the partial closure notice rules operate, writes Craig Thomson (Grant Thornton).
22 July 2019
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M R Currell Ltd v HMRC
25 July 2023
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