Source Currency: Volume 197, Issue 5018. Citation: Taxation, 29 January 2026, 5 (3). This week Whose fault is it that so much tax is overpaid? News update In brief Professional bodies issue AI guidance Lawyers' client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme Fuel duty revenues rise for first time in two years Penalties for late returns hit £325m Tax cases Validity of invoices to support input tax claims Decision not to suspend penalties was justified Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals Articles Further devolution ahead? Scrooged Bad hair day A very big house in the country Practice tip Plan ahead Q&A Movers & shakers Readers' Forum VAT Alphabet shares valuation MTD Benefit in kind New queries.