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

J Cooke (TC9118)

T Bunting (TC9121)

B Erridge (TC9122)

Duelfuel Nutrition Ltd (TC9055)

Aemtrie Limited, Aemyrie Holdings Limited, and True Wood Grills Limited (TC9116)

McCann Media Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 April 2024

CRC v Innovative Bites Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 April 2024

WTGIL Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 March 2024

WM Morrison Supermarkets plc (TC9095)

The executors of the estate of P Linington and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 March 2024

A Beard v HMRC, Upper Tribunal (Tax and Chancery Chamber), 22 March 2024

Prudential Assurance Company Ltd v CRC, Court of Appeal, 26 March 2024

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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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