Juridique & sociétés·GOV.UK·il y a 12 heures
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.
Fiscalité·GOV.UK·il y a 12 heures
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.
Fiscalité·GOV.UK·il y a 12 heures
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.
Fiscalité·GOV.UK·il y a 12 heures·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.
Fiscalité·GOV.UK·il y a 12 heures
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Secteur public & économie·GOV.UK·il y a 2 jours
Third parties commenting on OZEV's proposed EV charging scheme now have until 12 October 2026, with submissions to a new SAU email address.
Paie & droit du travail·GOV.UK·il y a 2 jours·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.
Comptabilité & reporting·GOV.UK·il y a 2 jours
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.
Juridique & sociétés·GOV.UK·il y a 2 jours
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.
Juridique & sociétés·GOV.UK·il y a 2 jours
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.
Fiscalité·GOV.UK·il y a 2 jours
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.
Fiscalité·GOV.UK·il y a 2 jours
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.
Paie & droit du travail·GOV.UK·il y a 2 jours·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.
Fiscalité·GOV.UK·il y a 2 jours
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Fiscalité·GOV.UK·il y a 3 jours
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.
Fiscalité·GOV.UK·il y a 3 jours·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.
Juridique & sociétés·Case Law·il y a 3 jours
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.
Fiscalité·Chartered Institute of Taxation·il y a 3 jours
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.
Fiscalité·GOV.UK·il y a 3 jours
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.