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Nigel Callaghan
Nigel Callaghan
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Nigel Doran
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Nigel Eastaway
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Nigel Holmes
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Nigel Morris
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Nigel Powell
Nigel Powell
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Nikesh Sandal
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Nils Schmidt-Soltau
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Nimesh Shah
Nimesh Shah
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Nipun Abhat
Noel Flanagan
Noel Flanagan
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Noel Mooney
Noel Sharland
Noel Sharland
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Nolan Masters
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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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