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AI in tax disputes: risks and routes of challenge premium
Card image Liesl Fichardt
Card image Emily Au
Liesl Fichardt and Emily Au (Quinn Emanuel) consider the use of AI in tax disputes and the implications for transparency, fairness and taxpayer challenges.
22 April 2026
Contentious tax quarterly: Spring 2026 premium
Card image Liam McKay
Card image Adam Craggs
Adam Craggs and Liam McKay (RPC) review recent decisions on costs for unreasonable behaviour, the use of AI in litigation and the scope of the FTT’s jurisdiction, as well as increased HMRC criminal investigations into advisers.
8 April 2026
Penalty suspension premium
Card image Abigail McGregor
Card image Jake Landman
Jake Landman and Abigail McGregor (Pinsent Masons) revisit the discretionary regime allowing HMRC to suspend penalties for careless inaccuracies, in light of recent Upper Tribunal guidance.
25 March 2026
BTR late than never: SDLT overpayment relief premium
Card image Helen Coward
‘Overpayment relief is a statutory remedy of last resort.’ Helen Coward (Simmons & Simmons) examines when HMRC can refuse SDLT repayment claims – and when they cannot.
4 March 2026
Headless chickens: Morrisons and the FTT’s supervisory jurisdiction premium
Card image Yousuf Chughtai
Card image Jack Prytherch
The only complete solution to the procedural nightmare potentially faced by taxpayers is to expand the FTT’s powers to consider public law issues, write Jack Prytherch and Yousuf Chughtai (Osborne Clarke).
4 March 2026
The VAT review for March 2026 premium
Card image Gary Barnett
Gary Barnett (Simmons & Simmons) reviews recent VAT developments, including the Upper Tribunal’s decision in Lycamobile and CJEU guidance on statutory payments.
4 March 2026
Back to square one: late appeals after Medpro premium
Card image Liam McKay
Card image Adam Craggs
The Court of Appeal restores a strict approach to late appeals, leaving taxpayers facing the familiar Martland hurdle once again, write Adam Craggs and Liam McKay (RPC).
18 February 2026
Alimahomed: the Upper Tribunal gives ‘remittance’ a real world interpretation premium
Card image Emily Osborne
The Upper Tribunal confirms that bank transfers are remittances and reopens the question of offshore credit cards, writes Emily Osborne (Fladgate).
18 February 2026
TOMS, taxis and private hire vehicles premium
Card image Damon Wright
Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.
28 January 2026
Trouble in store for the Sehgals premium
Card image John Shallcross
John Shallcross (Blake Morgan) examines the counter-intuitive result in a mixed property SDLT decision.
14 January 2026
EDITOR'S PICKstar
NEWSRSS Read all
HMRC update SP 1/2001
3 June 2026
CASESRSS Read all
HMRC v Healthspan Ltd
3 June 2026
IN BRIEFRSS Read all
Updating the obsolete
27 May 2026
MOST READ Read all
Consultation tracker
4 June 2026
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