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Abigail McGregor
Abigail McGregor
is a legal director in the contentious tax team at Pinsent Masons.
She is
also a fee-paid judge in the First-tier Tribunal.
She can be contacted by email:
abigail.mcgregor@pinsentmasons.com
or tel: 020 7490 6262.
ARTICLES
CRS: you can run but you can’t hide
You can run but you can’t hide
Q&A: Court of Appeal in Blackrock Holdco 5 LLC
Jake Landman and Abigail McGregor discusses the Court of Appeal's decision in
Blackrock Holdco 5 LLC.
Loans and the unallowable purpose rule
Expansive approach
Has the GAAR panel reached the limit of its powers?
Edge of power
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READERS'
FORUM
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
Read All
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted