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Other cases that caught our eye: 1 August 2025 premium
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...
30 July 2025
B Zzaman v HMRC premium
FTT warning over the dangers of using AI
28 May 2025
AI in tax administration: current applications and future trends premium
Card image David Hadwick
Recent scandals highlight the tension between AI and the fundamental rights of taxpayers, writes David Hadwick (University of Antwerp).
29 January 2025
AI in tax administration: the need for taxpayer safeguards premium
Card image 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).
20 November 2024
How to supercharge tax functions with Generative AI premium
Card image 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.
23 February 2024
Private client review for January 2024 premium
Card image Edward Reed
Card image 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).
17 January 2024
Robot judges and the use of predictive justice in tax cases
To what extent can human judges be replaced by algorithms? 
17 January 2024
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Abbey Group Ltd v HMRC
29 October 2026
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