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Embiricos
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Embiricos
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.
The other Greek case: Embiricos reaches the Court of Appeal
Dominic Lawrance
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.
Closing HMRC enquiries
Craig Thomson
We now have two recent opposing tribunal judgments on how the partial closure notice rules operate, writes Craig Thomson (Grant Thornton).
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