UK tax law, at the vintage the year commands.
The charging Acts read section by section, in the version the date of the chargeable event commands. Rates and thresholds taken from the text of the year, HMRC manuals weighed as guidance, treaties article by article, the tribunal cited by its own citation — from the first enquiry letter to the notice of appeal.
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Who Gladstone Tax & Law is for
For practitioners whose position has to hold to the year — from the return to the tribunal. Each one puts the question in their own words; the answer comes back sourced, and it states the vintage it read.
At the adviser’s desk
Tax advisers and counsel. The exact vintage, and the procedure with it: from the enquiry letter to the tribunal, each head answered on its own footing. “This assessment covers 2021-22 — give me the section as it stood that year.”
Accountants. The tax computed from the text of the year: income tax, corporation tax, CGT, VAT, IHT — every rate read, not recalled. “CGT on a residential disposal by a non-resident: rate, base, and the 60-day clock?”
In the company, and before the tribunal
Finance directors. The cross-border position documented before it is filed: qualification, treaty caps, withholding, the article that carries them. “Does the UK–Germany treaty cap the withholding on these royalties?”
In-house tax teams. An enquiry or a discovery assessment met with the statute, the time limit, and the behaviour that sets it. “HMRC wants to reopen 2019-20; the enquiry window closed. Can they?”
What the corpus covers
The Acts, the regulations, the guidance, the treaties and the tribunal — each read in the version the date of the chargeable event commands. Where an enacted amendment still awaits consolidation, the answer says so.
- The charging Acts 22,644 sections — ITA, ITEPA, ITTOIA, CTA 2009 and 2010, TCGA, VATA, IHTA, TMA, TIOPA, SSCBA
- Finance Acts 1994-2026 the amending layer, each change carried through to the section
- Statutory instruments 1,821 regulations, read beside the Act they serve
- Vintages 2019-2026 bands, allowances, NIC and nil-rate bands — the year picks the figure
- HMRC manuals 34,715 pages — Compliance Handbook, Enquiry Manual, International, Business Income, Capital Gains, VAT: guidance, never the law
- Treaty articles 3,839 across 172 jurisdictions, MLI-synthesised texts included
- Judgments, full text 49,195 — Supreme Court to First-tier, weighted by court
- Devolution Scotland Acts, LBTT and LTT — the nation of the asset decides
What you hand it
Six pieces of work, taken end to end — and under each of them the same record, held with its date. The facts are qualified, the section applicable at the date of the chargeable event is retrieved, guidance is weighed as guidance, then the answer concludes.
Read the right section, at the right vintage
ITA 2007, ITEPA 2003, ITTOIA 2005, CTA 2009 and CTA 2010, TCGA 1992, VATA 1994, IHTA 1984, TMA 1970, TIOPA 2010, SSCBA 1992 — served as they stood at the date of the chargeable event, with the Finance Act that changed them.
Compute the tax from the text
Income tax through the calculation order of s. 23 ITA 2007; corporation tax and its marginal relief; CGT; VAT; IHT — every rate and threshold read from the text of the year in question.
Hold the procedure
The enquiry window of s. 9A TMA 1970; discovery under s. 29, with the four, six and twenty-year limits set by behaviour; review and appeal at 30 days; the closure application under s. 28A.
Weigh the penalty by behaviour
Sch. 24 FA 2007 taken as it reads: the behaviour first, then the range it opens, prompted or unprompted — and suspension considered where the conditions leave it open.
Run the treaty, article by article
3,839 articles across 172 jurisdictions, MLI-synthesised texts included: qualification of the income, the cap the article sets, and the relief that follows in domestic law.
Cross the devolved line
The Scotland Acts and the Scottish rates of income tax; LBTT in Scotland, LTT in Wales — the nation of the asset decides which applies, and the answer says which it read.
An enquiry is answered on the record
A discovery assessment or a closure notice is not met with citations alone. The file is read whole, each head is qualified against the text of its own year, and the reply goes out inside the 30 days the statute allows.
The whole file, read
The enquiry letter, the schedules, the computations, the correspondence — hundreds of pages absorbed, and the facts that decide the outcome drawn out of them.
A tax practitioner’s reasoning
The facts qualified, the section read at the vintage the year commands, HMRC manuals weighed as guidance rather than law, and the tribunal cited where it bites on the point in issue.
Arguments, and pieces
Enquiry response, closure application, notice of appeal with postponement, voluntary disclosure with its behaviour analysis — drafted, argued and computed. Each leaves as a draft; the signature stays with the professional.
ITA 2007, s. 23
TMA 1970, s. 29
[2026] UKFTT (TC)
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Questions, as they arrive
Four matters, put the way they are put in practice. The answer comes back with its citations — the section at its vintage, the manual page, the treaty article, the fiche.
An adviser, on a closed year. “This assessment covers 2021-22 — give me the section as it stood that year.”
An in-house team, on a discovery. “HMRC wants to reopen 2019-20; the enquiry window closed. Can they?”
An accountant, on a disposal. “CGT on a residential disposal by a non-resident: rate, base, and the 60-day clock?”
A finance director, on a payment abroad. “Does the UK–Germany treaty cap the withholding on these royalties?”
Three steps, no more
A few minutes: the connector goes in, the question goes out with its date, and the citation comes back to be checked at the official source.
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Connect
One click from the connect page, or the address pasted by hand — Claude on the web, on the desktop and on mobile; ChatGPT through the same address. The connector is open: no account is needed today.
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Ask, dated
Put the question and give the tax year or the date of the chargeable event. The version served is the one that date commands — and the answer states which vintage it read.
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Verify the citation
The answer cites the section, the manual page, the treaty article, the tribunal fiche — verifiable line by line at the official source.
They appear in your tool list once the connector is confirmed. The full walk-through: step-by-step setup.
Four questions, before you connect
Where do the texts come from?
From the official record: legislation.gov.uk for the charging Acts, the Finance Acts and the regulations; gov.uk for the HMRC manuals and for the treaty collection; Find Case Law for the judgments, held in full text. All under the Open Government Licence and the Open Justice Licence — and every answer returns the exact citation, for checking at the source.
How do vintages work?
The section is served in the version applicable at the date of the chargeable event, and the answer names the vintage it read. Rates and thresholds are held year by year for 2019-2026 — bands, allowances, NIC, nil-rate bands — so an assessment on 2021-22 is answered on the 2021-22 text. Where an amendment is enacted but not yet consolidated, the answer flags it.
How do I connect?
From the connect page: one click, or the connector’s address pasted into Claude (web, desktop or mobile) or into ChatGPT. The connector is open — no account is needed today. The detailed walk-through is on the setup page.
Is this tax advice?
No: a documentary research aid, sourced to the section and to the neutral citation. HMRC manuals are served as guidance — they may found a legitimate expectation, never the law. The professional checks the citation, weighs the situation and decides. The full frame is in the terms.
Put it on a real year
Open the red box on a file you already know — the section, the rate, the deadline. The first answer comes back with its citations, and with the vintage it read.
Open connector · no account needed today · works in Claude and ChatGPT.