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Mimi Chan

Mimi Chan is a partner in the corporation tax team at PKF Littlejohn LLP. She can be contacted by email: mchan@pkf-l.com.

ARTICLES

Pillar Two side-by-side agreement.

Mimi Chan discusses the state aid EU case law – UK CFC Group Financing Exemption

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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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Deadline dates for April 2026

CASES

Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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