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Issue : Vol 197, Issue 5019

Issue : Vol 197, Issue 5019

5 Feb 2026

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IN THIS ISSUE

Gap between policy and implementation

Where the burden lies

False dawn?

Some things change, some stay the same

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15

Results

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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

MOST POPULAR

This week's opinion: 5 February 2026 Where the burden lies: penalty appeals after Sintra Global Will the McCann review prove to be a false dawn? Professional Conduct in Relation to Taxation – some things change, some stay the same

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