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Liam McKay

Liam McKay is of counsel in RPC’s tax, investigations and financial crime team. He advises corporate and individual clients on a wide range of contentious direct and indirect tax issues – from managing enquiries and information notices, through to hearings in the tax tribunals and higher courts. He can be contacted by email: liam.mckay@rpclegal.com or by tel: 0792 7584 578.

ARTICLES

Weis after the event

Liam McKay discusses the Upper Tribunal decision in HMRC v Sehgal.

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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

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

Third slide

Deadline dates for January 2026

CASES

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

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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

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