Tax Filing, Registration & Penalties·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.
Excise & Environmental Taxes·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.
Personal & Owner Taxation·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.
Real Estate & Property 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.
Real Estate & Property Tax·GOV.UK·1 week ago
Welsh holiday-let owners short of 182 let nights can now average across nearby properties as well as across years, under revised business-rates guidance also clarifying 28-night stays and charity nights.
Tax Filing, Registration & Penalties·Revenue Jersey·1 week ago
Submitted MCIT returns can be amended through the Pillar Two platform within five calendar years of the filing deadline; de minimis election changes face review, and wrong-period filings go to the Pillar Two team.
Real Estate & Property Tax·GOV.UK·1 week ago
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Fixed Asset Depreciation — Tax Rules·GOV.UK·1 week ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Expenses & Benefits-in-Kind Tax Treatment·Case Law·2 weeks ago
UT upholds FTT: mandatory Heathrow hotel nights between back-to-back flights are deductible travel expenses under ITEPA s.337; outcome determines ~£5.78m of tax/NICs for 2016-2020.
Excise & Environmental Taxes·GOV.UK·2 weeks ago·3 documents
Excise warehousekeepers must request approval changes — now including person in charge, annexe warehouses, approved area and vaping stamp quantities — via the expanded online form instead of writing to HMRC.
Customs & Trade·GOV.UK·2 weeks ago
After CDS Release 5.3, every BIRDS declaration must carry supervising office code GBBEL004 or it will be rejected; the 26-27 September downtime notice is cleared.
Excise & Environmental Taxes·GOV.UK·2 weeks ago
HMRC signposts approved vaping products manufacturers to the change-of-approval form: changes reportable at once, some in advance and others within 14 days, ahead of the 1 October 2026 mandatory-approval date.
Tax Filing, Registration & Penalties·Gibraltar Income Tax Office·2 weeks ago·2 documents
Gibraltar publishes the IT1C 2026 return for the year to 30 June 2026: filing and payment by 30 November 2026, £50 late-filing penalty, 10% plus 20% late-payment surcharges.
Excise & Environmental Taxes·Case Law·2 weeks ago
Upper Tribunal holds free spins won from a free Mega Reel spin fall within the section 159A exclusion, wiping out £13.2 million of Remote Gaming Duty assessments against Jumpman Gaming.
Capital Gains Tax·GOV.UK·2 weeks ago
CG12820 now provides that a small receipt against a pre-1965 asset is deducted in full from the rebased 1965 market value where that value covers it, and the paragraph 17 election binds future disposals.
Excise & Environmental Taxes·GOV.UK·2 weeks ago
EX75 drawback notifications gain a postal route and a photograph-or-scan email option, alongside a rewrite of the Northern Ireland to EU consignor guidance.
Tax Filing, Registration & Penalties·GOV.UK·2 weeks ago
VATDREG10000 now distinguishes voluntary deregistration from the request date and compulsory deregistration backdated to cessation, with backdating barred while entitlement remains.
Real Estate & Property Tax·GOV.UK·2 weeks ago
HMRC warns a mis-referenced SDLT payment may be allocated to a different tax bill owed, and payers can ask Stamp Duty Land Tax enquiries to move it.
Real Estate & Property Tax·Revenue Jersey·2 weeks ago
The excluded-transactions page now lists will-based transfers instead of estate wind-ups and limits the connected-party exclusion to connected companies.