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: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026

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NEWS

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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD

DEADLINE DATES

Deadline dates for June 2026

CASES

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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late

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Lucy Sauvage

Deadline dates for June 2026