Given the far-reaching scope and the sophistication of the fraud that is alleged in relation to the affairs of Arena TV it seems that others, beyond that of Arena’s two directors, may have been involved in the reported scam.
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The Statutory Residence Test and “exceptional circumstances”
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Since 6 April 2013 an individual’s UK tax status has been decided by the Statutory Residence Test (SRT). The number of days that the taxpayer spends in the UK is vital in determining tax residence pursuant to the SRT with a variable number being permitted as decided by various factors.
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Unique challenges when conducting remote court hearings
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The less formal court environment has presented unique challenges, but will this develop into a common trend or will there be more rigid rules brought in?
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Updated Right to Work checks amidst the coronavirus pandemic
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From 30 March 2020 right to work checks for employers have been temporarily adjusted due to the coronavirus pandemic. This is a welcome move that makes it easier to carry out the checks.
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