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Issue: Vol 167, Issue 4287

Issue: Vol 167, Issue 4287

6 Jan 2011

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IN THIS ISSUE

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Concerns about online VAT abated

More transparency about process

HMRC warn of non-compliant umbrella business models

CRC v Airtours Holidays Transport Ltd, Upper Tribunal (Tax and Chancery Chamber)

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

CRC v Maxwell and another, Court of Appeal

Swallow (TC742)

For new and small employers

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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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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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