Tax·Chartered Institute of Taxation·3 days ago
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Public Sector & Economy·GOV.UK·3 days ago
Defra's proposed £401.2m grant to the Canal & River Trust faces Subsidy Advice Unit review, with third-party comments due by 19 October 2026.
Tax·GOV.UK·4 days ago
Inaccuracies in documents given to HMRC by large businesses under a Special Measures or Confirmation Notice count as failure to take reasonable care in two defined cases.
Legal & Corporate·GOV.UK·4 days ago
A 5 October public interest intervention notice puts the BT acquisition of TalkTalk and PlatformX to a Secretary of State decision; comments close 9 October, CMA reports by 19 October.
Tax·GOV.UK·4 days ago
From 5 October 2026 HMRC may text about overdue Self Assessment (5–9 October) and VAT registration progress; neither genuine message asks for details or carries links.
Tax·GOV.UK·4 days ago
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
Tax·Revenue Jersey·4 days ago
Token contributions from a taxpayer's own children toward household bills are not taxable, and rent-a-room relief is now expressly confined to small-scale lettings.
Tax·GOV.UK·7 days ago
Co-located customs and excise storage without segregation is an exception for same-keeper premises with HMRC-satisfied controls; split keepers and temporary-storage goods must always segregate.
Tax·GOV.UK·7 days ago
Personal-use goods may be zero-rated on direct export or indirect export via forwarder or parcel operator, but not on a customer-arranged indirect export in accompanied baggage.
Payroll & Labour·Jersey Law·7 days ago
Non-resident medical-equipment repair or maintenance for Jersey's health minister is licence-exempt if kept to 60 days or less in 12 months; the regulated-activity administration exemption also widens.
Tax·GOV.UK·7 days ago·17 documents
New manual sets the £200m/£2bn scope, the three entry tests with £2m double-risk rule, the 12-month warning and 27-month notice ladder, reissue deadlines and public-naming sanction.
Public Sector & Economy·GOV.UK·7 days ago
Farmers with 2 or more businesses may be treated as one for rural payments even if separate for tax; RPA may require the Separate Business Questionnaire (IACS26).
Tax·GOV.UK·7 days ago
Declarants see only items declared by them, with that EORI as declarant; third parties are barred from declarant-only reports, GB requests auto-include XI data, multi-EORI access consolidates via in-service grants.
Tax·GOV.UK·7 days ago·2 documents
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
Tax·GOV.UK·7 days ago
HMRC will reject agent-services-account applications made without approved anti-money laundering supervision; acceptable evidence list widens and relevant-individual identification points to the MTAR manual.
Tax·GOV.UK·7 days ago
Warehousekeepers storing others' duty-suspended goods should hold written agreements requiring ownership-change notice; HMRC sets four no-action conditions, plus share-sale record rules and a GB-EORI limit on W5D/W6D.
Tax·Revenue Jersey·1 week ago
Revenue Jersey confirms the joint-filing election deadline has passed and the next election opens 1 August 2027; pre-deadline instructions and past helpdesk dates removed.
Tax·Case Law·1 week ago
The Upper Tribunal held the Salvation Army's meeting hall and prayer room were ancillary to office use and exempt, rejecting a generic-use test; rateable value £1.
Payroll & Labour·Advisory, Conciliation and Arbitration Service·1 week ago·8 documents
From 30 October 2026, union equality reps get paid time-off, training and facilities rights, more roles gain facilities rights on request, and employers must show refused time off was unreasonable.