Tax·GOV.UK·2 weeks ago
Garlic importers sourcing outside China and the EU face a 1 October to 5pm 7 October 2026 receipt window under Notice to Traders 71/26; application, documents and security must be correct at submission.
Financial Sector & Markets·GOV.UK·2 weeks ago
HMT guidance sets refusal as the starting point for licence applications from designated Iranian banks; licences only in exceptional circumstances, case by case, with conditions.
Tax·GOV.UK·2 weeks ago
Expanded HMRC guidance sets out the three TCGA92/S29 value-shifting situations, deemed disposal at full arm’s-length value under TCGA92/S17, gift relief and the spouse exemption.
Tax·GOV.UK·2 weeks ago
Pigmeat importers have 1 October to 5pm on 7 October 2026 to file quota licence applications under Notice to Traders 77/26; correctness at submission is the applicant's responsibility.
Payroll & Labour·GOV.UK·2 weeks ago·2 documents
New HMRC service from November 2026 lets employers keep globally mobile staff on P11D/P11D(b); voluntary payrollers must settle Class 1A NICs in real time; FPS car fields gain fuel type.
Legal & Corporate·Case Law·2 weeks ago
High Court orders a doctor-director to pay £190,153.99 to his insolvent company's estate and holds bare loan debts need the Part 7 route, not section 212.
Financial Sector & Markets·GOV.UK·3 weeks ago
On 21 September 2026 the FCDO revoked the Russia entry for Ship: ASTRA (Unique ID: RUS3003; IMO numbers: IMO9273387); it is no longer subject to the sanctions listed.
Tax·GOV.UK·3 weeks ago
The registration requirement for imports of creamy/white limestone from Portugal ends on 22 September 2026 after the Trade Remedies Authority terminated its anti-subsidy investigation.
Tax·GOV.UK·3 weeks ago
VOA's cold-stores rating page raises maximum age-and-obsolescence allowances for categories 2-8 (1980s stores 25% to 35%, early-2000s stores 5% to 15%) and shifts three age bands.
Tax·GOV.UK·3 weeks ago
HMRC's SDRT guide now warns a wrong off-market reference may see payment applied to another tax bill owed, with a move remedy via SDRT enquiries; off-market notices go to SDRT enquiries.
Tax·GOV.UK·3 weeks ago
HMRC's Pay Landfill Tax guide now warns a wrong 15-character reference may see payment applied to a different tax bill owed; affected payers can ask Landfill Tax enquiries to move it.
Tax·GOV.UK·3 weeks ago
HMRC's Pay Climate Change Levy guidance now warns a wrong 13-digit reference may see payment applied to a different tax bill owed; affected payers can ask Climate Change Levy enquiries to move it.
Tax·GOV.UK·3 weeks ago
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Legal & Corporate·GOV.UK·3 weeks ago
A prohibited name now includes any similar name suggesting association, the business-sale exception extends to administrators and CVA supervisors, and the 12-month prior-use rule is explicit.
Tax·GOV.UK·3 weeks ago
The deferment accounting period now runs midday on the 15th to midnight on the 14th, signing rules move to Excise Notice 179 paragraph 11.6, and the HO65 local-printing note is removed.
Tax·GOV.UK·3 weeks ago
Security for oils duty deferment 'may be required' rather than 'must be provided', the stated £9.5m cap goes, and warehouse-keeper authority moves off the C1207 form.
Tax·GOV.UK·3 weeks ago
Unpaid Self Assessment tax can lead HMRC to apply for a director's bankruptcy — and an undischarged bankrupt commits an offence by acting as a director without the court's leave.
Tax·GOV.UK·3 weeks ago·2 documents
The repair practice note is split across new Parts 8A and 8B: economic repairs are assumed done, with modern-equivalent replacement allowed, while reconstructed buildings incapable of occupation leave the list.
Tax·GOV.UK·3 weeks ago
Extel route and CG52050 cross-check deleted; any 1982 value not publicly available must now go to Shares and Assets Valuation, even for quoted holdings.