The immense profits that can be made from the fraudulent evasion of VAT and import duties makes it an attractive proposition for organised criminals. However, as a case concerning wine imports showed , HM Revenue and Customs (HMRC) are wise to such...
Wide-ranging legislative changes that would normally require months, even years, of consultation were rushed through in a matter of days in response to the COVID-19 pandemic. A Court of Appeal ruling in a landmark case concerning emergency changes to the...
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