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

J Partridge (TC3946)

F Fisher (TC3930)

Lees of Scotland Ltd and Thomas Tunnock Ltd (TC3754)

L Awdry (TC3908)

John Hargreaves v CRC, Upper Tribunal (Tax and Chancery Chamber)

B Foulser (TC3609)

Easinghall Ltd (TC3800)

Hambleton Playgroup (TC3932)

S South (TC3924)

J Lee (TC3758)

CRC v A Patel, Upper Tribunal (Tax and Chancery Chamber)

GMAC UK plc v CRC (Case C-589/12), Court of Justice of the European Union

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Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme

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CASES

Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals

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This week's opinion: 29 January 2026 Movers & shakers: 29 January 2026 New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E …

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