25 min listen

Sarah Osprey joined Zoe Andrews and Tanja Velling to discuss trends in HMRC enquiries and the use of criminal investigation powers in a tax context.

The podcast then covers the Supreme Court’s decision in Prudential Assurance on the interaction between the VAT grouping and time of supply rules, and the CJEU’s decision in Arcomet Towercranes that transfer pricing adjustments can trigger VAT liabilities.

Zoe and Tanja go on to explore recent news on AI in tax from the OECD’s report “Governing with Artificial Intelligence” to three UK cases: Thomas Elsbury v The Information Commissioner on transparency around HMRC’s AI use, Gunnarsson where the taxpayer provided fictious case references created by AI, and VP Evans where the First-tier Tribunal judge used AI in the production of the decision.

They also discuss certain other UK developments including HMRC’s technical note on the new Reserved Investor Fund, the latest corporation tax statistics, pre-Budget speculation and business rates reform.

For more information on tax disputes, read our blog post series on this topic.

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