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  • the ETIAS

Understanding the ETIAS

Starting in 2022, travellers to the EU will need to apply to the ETIAS The European Commission has declared plans to introduce the European Travel Information and Authorization System (ETIAS) by the end of 2022. The ETIAS will be an electronic system that authorizes and keeps track of people entering EU borders. Non-EU visitors will need

  • corporate criminal offence

Corporate Criminal Offence investigations in 2020

Corporate Criminal Offence investigations continue despite pandemic HM Revenue & Customs (HMRC) has 10 live corporate criminal offence (CCO) investigations according to new statistics.  The UK government department also has a further 22 live opportunities currently under review.  It has opened one new investigation since December 2019. Wide ranging investigations The investigations span 10 different

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  • holiday regulations

Working Time (Coronavirus) (Amendment) Regulations 2020 (Regulations)

Changes to regulations mean that workers will now be able to carry over untaken annual leave into the next two leave years.  This applies where they have been unable to take leave due to the COVID-19 pandemic.  In this article Andrew Brierley, Briars Group Chairman, takes a look at the regulations, their practical application, and what

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  • making tax digital calculator

Making Tax Digital for VAT

MTD has landed We first examined Making Tax Digital (MTD), and the arguments surrounding it, back in 2017.  Now that the dust has settled and MTD has come into force, it seems a good time for another look.   From VAT periods commencing 1st April, MTD now applies for most companies that have taxable turnover above

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