AI

Jonathan Athow, HMRC’s Director General for Customer Strategy and Tax Design, outlines the department’s digital transformation plans, compliance strategy and modernisation agenda for the year ahead.

Jenny Tragner

Jennifer Tragner (S&W) considers an unsettled year for R&D reliefs, where transitional rules, evolving guidance and emerging AI questions kept advisers busy despite few new policy changes.

Jenny Doak

Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval.

David Yates

David Yates KC (Pump Court Tax Chambers) reflects on a year marked by unpredictable litigation, shifting private client rules and the evolving realities of practice at the Tax Bar.

William H. Morris

As public CbCR regimes expand, AI tools could be used to reveal patterns in global tax data, writes Will Morris (PwC).

Conrad Young

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.

Disability ‘access card’ zero-rated for VAT purposes: In Nimbus: The Disability Consultancy Service Ltd v HMRC [2026] UKFTT 38 (TC) (7 January 2026), the FTT found in favour of the taxpayer in that a disability...

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 –...

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