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Haymarket Media Group Ltd (TC8495)

N Sheth and S Ghazi (TC8494)

Foundation Partners v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 June 2022

Jin Fu Chinese Takeaway Ltd (TC8516)

Quayviews Ltd (TC8515)

R Islam (TC8513)

N Gradidge (TC8514)

Cry Me A River Ltd (TC8507)

CRC v Chelmsford City Council, Upper Tribunal (Tax and Chancery Chamber), 15 June 2022

CRC v AML Tax (UK) Ltd and another (TC8501)

Exchequer Solutions Ltd (TC8506)

M and B Firth trading as Church Farm (TC8496)

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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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