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CRC v W Tinkler, Supreme Court, 30 July 2021

C Newell (TC8149)

A Loughrey (TC8198)

Charles Tyrwhitt LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2021

Black Cabs Services Ltd (TC8141)

Ladson Preston Ltd; AKA Developments Greenfield Ltd (TC8197)

Kandore Ltd and others, Court of Appeal, 16 July 2021

Target Group Ltd v CRC, Court of Appeal, 12 July 2021

K Douglas v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 July 2021

CMJ (Aberdeen) Ltd (TC8140)

R Perlman (TC8168)

R Poll (TC8172)

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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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