vendredi 9 octobre 2026
Les changements réglementaires sont détectés chaque jour à partir de sources officielles dans toute l'Europe. Créez un compte gratuit pour suivre vos juridictions et demander à Taxxa ce qu'un changement implique en pratique.
Paie & droit du travailCase Lawil y a 2 mois
The Supreme Court allows Augustine’s appeal over a fixed weekly driver fee, confirming the effective-cause test while preserving employers’ objective-justification defence.
FiscalitéGOV.UKil y a 2 mois2 documents
Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.
FiscalitéGOV.UKil y a 2 mois
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Juridique & sociétésGOV.UKil y a 2 mois
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
FiscalitéCase Lawil y a 2 mois
The court recommends establishing the in-use deduction with the authority before starting work, even where a developer considers the zero-CIL notice exception applies.
Juridique & sociétésGOV.UKil y a 2 mois
The fit-and-proper assessment continues after registration, and Companies House weighs both the seriousness of concerns and evidence that they have been resolved.
Juridique & sociétésGOV.UKil y a 2 mois
Applicants must use the supplied paper forms and pay by cheque or postal order. Companies House also now promises to refund the application fee when protection is refused.
Secteur public & économieGOV.UKil y a 2 mois3 documents
Programme guidance specifies £4 billion through 2035. Scale-Up applicants are directed to APC for round details, while Transformation expressions of interest remain on a rolling assessment cycle.
FiscalitéGOV.UKil y a 2 mois
RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.
FiscalitéCase Lawil y a 2 mois
The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.
FiscalitéGOV.UKil y a 2 mois
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
FiscalitéCase Lawil y a 2 mois
The Upper Tribunal dismissed FC Shipping and FB Shipping’s appeals: risk reduction is measured against the actual exposure without the relevant provisions, rather than an assumed 100% loss.
Secteur public & économieGOV.UKil y a 2 mois
Defra allows several movements and sites in each upload, with separate spreadsheets per organisation. Mandatory reporting in England and Wales starts on 1 October 2026.
FiscalitéGOV.UKil y a 2 mois2 documents
The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.
Paie & droit du travailGOV.UKil y a 2 mois
The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.
FiscalitéCase Lawil y a 2 mois
The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.
FiscalitéGOV.UKil y a 2 mois
Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.
FiscalitéGOV.UKil y a 2 mois2 documents
Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.
FiscalitéGOV.UKil y a 2 mois
HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.
Secteur financier & marchésGOV.UKil y a 2 mois
Art-market firms should follow HMRC’s Part 1 where the 2026 amendments conflict with BAMF guidance, while replacement sector guidance awaits ministerial approval.
