AI

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

Emily Au

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

SDLT appeal against closure notice:A Sajedi and others v HMRC [2026] UKUT 101 (TCC) (24 September 2025) concerned an arrangement which was designed to obtain the relief from higher rates of SDLT available where a person replaces his or her main...

HICBC and taxpayer’s use of AI: In R Huish v HMRC [2026] UKFTT 129 (TC) (16 January), the FTT allowed the taxpayer’s appeal against discovery assessments purportedly charging him to the high income child benefit charge (HICBC) for 2015/16. HMRC made...

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 –...

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).

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