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Leon Cane
Leon Cane
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León Fernando Del Canto
Leonie Hirst
Leonie Hirst
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Lerona Waskar
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Lesley Fidler
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Lesley Rance
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Lesley Stalker
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Leueen Fox
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Libby James
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Lilach Asherov
Lilach Asherov
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Linda Pullan
Linda Pullan
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Lindsay Scott
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Lindsey Wicks
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Lisa Macpherson-Fletcher
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Lisa Spearman
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Readers’ forum: Confusion with property deal; can the situation be salvaged? Readers’ forum: More on long-service awards Readers’ forum: Bolt from the blue Readers’ forum: Corporate restructure riddle New queries: 15 January 2026
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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
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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
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