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Digital Buying Partners Ltd (TC9166)

J Panesar (TC9172)

Nottingham Forest Football Club Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 May 2024

Gillian Graham t/a Skin Science (TC9152)

Kwik-Fit Group Ltd and others v CRC, Court of Appeal, 3 May 2024

CRC v Hotel La Tour Ltd, Court of Appeal, 21 May 2024

E Rooke (TC9170)

G Bezant (TC9167)

9 Up Consultant Ltd (TC9154)

H Osmond and another (TC9163)

D Thompson (TC9160)

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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

MOST POPULAR

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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