Hello, 

This week, we have news of incorrect SA302 tax calculations. We also take a look at a recent First Tier Tribunal (FTT) tax hearing, in which Artificial Intelligence (AI) played a part, but did not help the taxpayer’s appeal.

In Bodrul Zzaman v HMRC [2025] TC09520, the First Tier Tribunal (FTT) found that a taxpayer’s use of Artificial Intelligence (AI) to write his statement of case did not provide grounds to allow his High-Income Child Benefit Charge appeal. The case law cited failed to provide authorities for the arguments made. 

Hello, 

This week’s highlights include the May 2025 Agent Update, HMRC issuing Stop Notices to an individual for the first time, and a report from the National Audit Office (NAO) on collecting the right tax from wealthy individuals.

Hello, 

In what has been a relatively quiet week for tax news, we explore the latest cases on trading loss relief, the novation of directors' loans, and the VAT treatment of assessments within an online maths learning product. We also look at HMRC’s most recent one-to-many letters.

Hello, 

We cover a vast array of topics this week, hopefully meaning there is something for everyone! Between them, our mix of cases explore the gift with reservation rules for Inheritance Tax, the UK tax treatment of distributions by a Jersey company from its share premium and the VAT treatment of providing and fitting telematics devices.