Source Currency: Volume 197, Issue 5016. Citation: Taxation, 15 January 2026, 5 (4). This week How effective is naming and shaming defaulters? News update In brief 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 Tax cases Professional fees are not deductible Maximum penalty due for failure to notify Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof Articles Shining a light on tax administration Let's be clear; or not Detail counts Star performers Don't be late Tax tip Q&A Readers' Forum VAT and property Longstanding employee Inheritance tax Loan write-off New queries.