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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

P Cox and D Cox (TC9198)

Gary Turner (TC9193)

A Ahmed (TC9110)

JTI Acquisition Company (2011) Ltd v CRC, Court of Appeal, 13 June 2024

T Watts v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 June 2024

B d’Angelin (TC9186)

A S Powar (TC9175)

Blocksure Ltd (in liquidation) and R Saggu (TC9164)

CRC v Burlington Loan Management DAC, Upper Tribunal (Tax and Chancery Chamber), 31 May 2024

A Alimahomed (TC9178)

CRC v Basic Broadcasting Ltd, Upper Tribunal (Tax and Chancery Chamber), 7 June 2024

Queenscourt Ltd (TC9184)

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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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NEWS

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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Deadline dates for February 2026

CASES

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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