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 tel: 07436 425623 or by email: mkudlinski@stewartslaw.com.

ARTICLES

Barclays: Testing the limits

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In the balance

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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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Mikolaj Kudlinski

Deadline dates for September 2026