AI

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).

To what extent can human judges be replaced by algorithms?

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