Advance payment guarantees are commonly used in the construction industry. However, successful challenges to a demand made under an advance payment guarantee appear to be less common. This article ...

Advance Tax is the tax paid before the end of the financial year. At the start of the financial year, taxpayers estimate their annual income and pay taxes through multiple instalments if the tax on ...

Employer Relief under the FFCRA. Under the FFCRA, an eligible employer’s costs associated with required paid family and sick leave are offset dollar-for-dollar (up to certain amounts) with refundable ...