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Wrong entity
S F Courier Ltd (TC1809)
Exemption does not apply
Royal Bank of Scotland v CRC, Chancery Division
No temporary purpose
Kimber (TC1803)
Too much icing
A H Field (Holdings) Ltd (TC1800)
Extent of business use
Wakefield College v CRC, Upper Tribunal (Tax and Chancery Chamber)
Company pays the tax
Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Occupation counts
Hanson (Trustee of the William Hanson 1957 Settlement) (TC1791)
Management services
Investment Trust Companies v CRC, Chancery Division
Payments constitute income
First Nationwide v CRC, Court of Appeal
Distributions are remuneration
Manthorpe Building Projects Ltd (TC1778)
Circular income
Olaf Rogge, John Martin Kent, J M Kent Settlement (TC1747)
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R v Ahmad and another, Court of Appeal
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New Queries: 29 January 2026
Readers’ forum: VAT rules for artwork and margin scheme
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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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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 …