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French-based business

Not just a locker

French VAT

Not so modern system

Dual citizen client

Viva México

Good guidance – as far as it goes: Part 1

Spanish resident

Buy-to-let sale

Statutory residence test

Patchwork of regulation?

Australian petroleum company

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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

Third slide

Deadline dates for February 2026

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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