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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
HMRC’s stand-in guidance on locums
Tread carefully
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'
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Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
New queries: 6 August 2026
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal
MOST POPULAR
This week's opinion: 6 August 2026
HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26