30 June 2026
Relegated for reconsideration PGMOL v HMRC: Key takeaways
The long-awaited decision of Professional Game Match Officials Ltd v HMRC (“PGMOL”) was issued by the First-tier tax Tribunal (“FTT”) in May 2026, after an almost 8-year journey through the appellate courts. This followed the Supreme Court’s remittance of the case back to the FTT to allow the Tribunal to apply a “multifactorial evaluation” to determine whether the referees in question were engaged by PGMOL under a contract of employment or contract for services. The outcome provides some further clarity on the scope of the tests set out in Ready Mixed Concrete (“RMC”), particularly the degree of control imposed upon referees and what this means in practice.
27 April 2026
Spring statement 2026: What it really means for taxpayers
The 2026 Spring Statement, delivered on 3 March 2026, was intentionally modest in ambition and delivery. Reflecting the government’s stated preference for a single major fiscal event each year, the Spring Statement was used primarily to set out the economic context and respond to the Office for Budget Responsibility’s latest forecasts, rather than to announce wide ranging tax reform. Stability and predictability were clearly prioritised over new policy intervention.
25 March 2026
When does tax litigation cross the line? Indemnity costs outcome in the First-tier Tax Tribunal
Costs in tax litigation often catch even experienced advisors off guard. Unlike other areas of civil litigation, where costs consequences are ever-present and a continuous strategic consideration, proceedings before the First-tier Tax Tribunal (Tax Chamber) (“FTT”) are often approached with less emphasis on potential costs exposure.
25 March 2026
Managing reputation in tax disputes
Privacy and confidentiality in tax cases have always been important, particularly where the taxpayer is someone in the public eye. Whilst a tax enquiry, or indeed litigation, does not mean that the taxpayer has ‘done something wrong’, there are certain negative inferences made by the public and media which could impact future opportunities for the individual or corporate involved.
22 March 2026
Court of Appeal confirms strict approach to late tax appeals: What taxpayers need to know
One of the benefits of an appeal before the First-tier Tax Tribunal (“the Tribunal”) is that it is seen as less formal than an appeal in the Higher Courts. However, the Court of Appeal's recent ruling in HMRC v Medpro Healthcare [2026] is a reminder in case it was needed that deadlines matter in tax disputes and securing permission for a late appeal is not guaranteed.
