Lucy Sauvage

Lucy Sauvage is a senior director at Alvarez & Marsal, specialising in tax risk and dispute management. She can be contacted by tel: 07966 008604 or email: l.sauvage@alvarezandmarsal.com.

ARTICLES

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ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV

ED DWAN and LUCY SAUVAGE look at the new guidelines surrounding risk assessment

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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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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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Lucy Sauvage

Deadline dates for September 2026