Mikolaj Kudlinski

Mikolaj Kudlinski is an associate in the tax litigation department at Stewarts, specialising in resolving high-value and complex tax disputes. He can be contacted by email: mkudlinski@stewartslaw.com or tel: 07436 425623

ARTICLES

In the balance

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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

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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

DEADLINE DATES

Deadline dates for January 2026

CASES

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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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Mikolaj Kudlinski

Deadline dates for January 2026