ACKROYD

Rob Woodward

Dawn Register and Robert Woodward (BDO) examine the Upper Tribunal’s decision in Ackroyd, which creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies.

Peter Vaines

Peter Vaines (Field Court Tax Chambers) considers the tribunal decision in Ackroyd and asks, are we sure that something has not gone wrong here?

EDITOR'S PICK

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

1 /7

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

2 /7

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

3 /7

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

4 /7

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

5 /7

The new Securities Transfer Tax: business as usual?

Georgina West

6 /7

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

7 /7

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

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ACKROYD

EDITOR'S PICK