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Employment Appeal tribunal Judgment of Mr Justice Kerr on 10 December 2025.
Lessons from the Competition and Markets Authority’s (CMA) investigation into 10 construction firms who broke the law by rigging bids for contracts.
Director disqualified for 15 years
Find out about a scheme that uses advertising and marketing expenditure to reduce profitability and disguise income in the form of redeemable loyalty points.
HM Revenue and Customs (HMRC) manages customers who deliberately don't pay taxes through the Managing Serious Defaulters (MSD) programme.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
This section of the SEPs Resource Hub provides an explanation of SEP specific words and terms used throughout the guidance.
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