AI

Tax technology adviser Conrad Young considers AI's rapidly increasing role for tax authorities and tax market participants.

Paul Aplin OBE

HMRC’s new roadmap heralds a step-change in the department’s digital ambition, writes Paul Aplin OBE.

Liesl Fichardt

Emily Au

Will AI make tax disputes faster and smarter, or simply more complicated? Liesl Fichardt and Emily Au (Quinn Emanuel) investigate.

Operation of PAYE: Fieldworkhub Ltd v HMRC [2025] UKFTT 1097 (TC) (11 September) concerned a company who took on an employee who was also employed (under PAYE) with another employer. HMRC originally issued the new employer with a DO code –...

SEISS (and AI): In HMRC v M Gunnarsson [2025] UKUT 247 (TCC) (23 July), the taxpayer operated through a personal service company and was therefore ineligible for Coronavirus Self-Employment Income Support Scheme (SEISS). He nonetheless applied for...

FTT warning over the dangers of using AI

David Hadwick

Recent scandals highlight the tension between AI and the fundamental rights of taxpayers, writes David Hadwick (University of Antwerp).

Kunal Nathwani

There are questions over the use of AI by HMRC under the existing legislation and the adequacy of current taxpayer safeguards, writes Kunal Nathwani (Kirkland & Ellis).

Graham Richter

Graham Richter (EY) argues that GenAI is the future for tax functions – and it is a future with a human at the centre.

Edward Reed

Angus Richardson

PPR relief, transfer of assets abroad, information notices and the taxation of finder’s fees are among the topics in this month’s review by Edward Reed and Angus Richardson (Macfarlanes).

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