News

May 20th, 2026

EDUCATING SHAKIRA (REVISITED)

In November 2023, I wrote a piece called “Educating Shakira” about the Colombian singer’s long-running battle with Spain’s tax authority (AEAT). At the time, she’d just settled with prosecutors, accepting six charges of tax fraud, a €7.3 million fine, and a suspended three-year prison sentence. She said settling was about protecting her children and her […]

May 16th, 2026

A REMUNERATION TRUST ODYSSEY AND A PYRRHIC DEFEAT

Introduction Christopher Nolan’s The Odyssey arrives in cinemas in July 2026. Universal describes it as bringing Homer’s foundational saga to IMAX film screens. Firstly, I am not Homer[1]. But this feels oddly well-timed for those of us who have embarked on their own odyssey over the years following Baxendale-Waker’s (“BW”) Remuneration Trusts (“RTs”). The UK’s […]

May 1st, 2026

CARF & THE CRYPTO WHALE

I recently had the following article published by HMRC Tax Investigations Enquiries and Powers magazine. Definitely worth a subscription for those interested in tax disputes. PDF Andy Wood CARF and the Crypto whale

April 22nd, 2026

Remuneration trusts / EBTs: Finally seeing the wood despite the trees?

“Cannot see the wood for the trees.” The phrase is often attributed to Sir Thomas More, writing in the early 16th century in his catchily titled The Confutation of Tyndale’s Answer. Nearly 500 years later, a similar sentiment appears in Lady Justice Falk’s judgment in Currell v HMRC. But let’s rewind. — Back in September […]