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READERS'
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Readers’ forum: Confusion with property deal; can the situation be salvaged?
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Readers’ forum: Corporate restructure riddle
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NEWS
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Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments
Consultation on removal of the £135 customs duty relief
DEADLINE DATES
Deadline dates for February 2026
CASES
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Maximum penalty due for failure to notify
Professional fees are not deductible
Anti-avoidance provision applied
Burden of proof when challenging a civil penalty
Deed of appointment was adequate proof
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This week's opinion: 15 January 2026
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments