Guy Bud

Guy Bud is a senior associate barrister in the tax litigation department at Stewarts Law. His work focuses on disputes across a broad range of direct and indirect taxes. He can be contacted by tel: 020 7936 8105 or email: gbud@stewartslaw.com.

ARTICLES

A corrective measure?

TAFR and tougher

Show business or no business

All important evidence

The secret taxpayer

The need for closure

MoO-ve over ref!

Not just a paper tiger

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READERS' FORUM premium icon

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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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free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

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

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Guy Bud

Deadline dates for September 2026