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

John Kerr Roofing Contractors (TC2564)

R Anderson (TC2555)

D Morgan (TC2596)

Nettexmedia.com Ltd (TC2470)

O’Flaherty v CRC, Upper Tribunal (Tax and Chancery Chamber)

Pike v CRC, Upper Tribunal (Tax and Chancery Chamber)

Alchemist (Devil’s Gate) Film Partnership (TC2573)

CUCO (TC2550)

HMRC v Esporta Ltd, Upper Tribunal (Tax and Chancery Chamber)

M Styles (TC2599)

C Horne (TC2592)

Savva and others (TC2625)

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New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E … Readers’ forum: Delayed entry? Readers’ forum: No such thing as a free spa

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NEWS

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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