Since 1927 the leading authority on tax law, practice and administration

Stephen Kenny

Stephen Kenny is head of private client at PKF Littlejohn. He can be contacted by email: skenny@pkf-l.com or tel: 020 7516 2200.

ARTICLES

Changing landscape

The decision of whether or not to make an overseas capital loss election is not straightforward

How do the key principles of the standard UK double tax agreement relate to individual taxpayers? STEPHEN KENNY has the answer

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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