Financial Sector & Markets·GOV.UK·20 hours ago·2 documents
General Licence INT/2026/11080040 lets a Person wind down or divest from transactions involving Zarubezhneft JSC and its subsidiaries until 23:59 on 21 November 2026, with six-year records.
Legal & Corporate·GOV.UK·20 hours ago
After finding a possible substantial lessening of competition, the CMA says there are reasonable grounds to think Brink’s undertakings might be accepted under the Enterprise Act 2002.
Tax·GOV.UK·20 hours ago
HMRC lifts the online-service upper thresholds for cider and both sparkling-cider bands from 20 to 110 litres, and drops the separate sparkling-wine row.
Tax·GOV.UK·20 hours ago
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Tax·GOV.UK·20 hours ago·2 documents
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Tax·GOV.UK·20 hours ago
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Public Sector & Economy·GOV.UK·2 days ago
Third parties commenting on OZEV's proposed EV charging scheme now have until 12 October 2026, with submissions to a new SAU email address.
Payroll & Labour·GOV.UK·2 days ago·2 documents
HMRC and India's EPFO will use Article 12 to preserve the pre-agreement NIC position to the 52-week point for staff already posted in the other country on 15 July 2026.
Accounting & Reporting·GOV.UK·2 days ago
The 2025 to 2026 academy trust accounts submission is open: upload audited statements by 31 December 2026, publish by 31 January 2027, file at Companies House by 31 May 2027.
Legal & Corporate·GOV.UK·2 days ago
The CMA has launched its phase 1 inquiry into Y3 Holdings' completed purchase of Hutchinson Homes, with the decision due by 3 December 2026; the invitation to comment is closed.
Legal & Corporate·GOV.UK·2 days ago
The CMA has served a Schedule 7 pre-emptive action order on BT's completed TalkTalk/PlatformX acquisition with a same-day derogation; representations close 9 October, report due 19 October.
Tax·GOV.UK·2 days ago
Vaping products shipped as duty-free stores on a ship now go on HMRC form C945 alongside alcohol and tobacco; applicants give the voyage and goods details the form lists.
Tax·GOV.UK·2 days ago
HMRC has rewritten the Climate Change Levy returns guide: quarterly filing with deadlines on the last working day of the following month, grouped corrections up to four tax years back, and a new pre-filing checklist.
Payroll & Labour·GOV.UK·2 days ago·4 documents
HMRC has folded the Appendix 1 behind-camera roles into a rewritten ESM4120 and withdrawn ESM4118, changing the self-employment conditions for directors of photography, composers and several VFX and production roles.
Tax·GOV.UK·2 days ago
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Tax·GOV.UK·3 days ago
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
Tax·GOV.UK·3 days ago·11 documents
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
Legal & Corporate·Case Law·3 days ago
The High Court granted summary judgment winding up Koza Ltd at the suit of its 100% ordinary shareholder, holding the director's refusal to implement Article 4 wind-down resolutions left no workable alternative.
Tax·Chartered Institute of Taxation·3 days ago
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.