vendredi 9 octobre 2026
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FiscalitéGOV.UKil y a 2 mois7 documents
Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.
FiscalitéGOV.UKil y a 2 mois2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
FiscalitéCase Lawil y a 2 mois2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
FiscalitéGOV.UKil y a 2 mois
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
Paie & droit du travailGOV.UKil y a 2 mois
Annex U keeps a £5,000 annual ceiling for each payment; the circular also sets out pay rates and revised eligibility for voluntary-retirement compensation.
FiscalitéGOV.UKil y a 2 mois
Subsequent intervals end on the de-grouping anniversary. Businesses must also agree how to measure taxable use when those intervals fall outside their normal tax year.
FiscalitéGOV.UKil y a 2 mois
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
FiscalitéGOV.UKil y a 2 mois
The revised guidance removes a blanket exclusion, but the Protocol limits UK-resident Saudi nationals to credit for Saudi income tax on their Saudi-source income.
Juridique & sociétésCase Lawil y a 2 mois
Glint Pay may take its challenge to trial despite a valid loan default; the Court of Appeal also permits scrutiny of the lender’s purpose in requesting financial information.
FiscalitéGOV.UKil y a 2 mois
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.
Juridique & sociétésCase Lawil y a 2 mois
BlackBerry’s royalty claim survives almost four years of unjustified inactivity, with interest and costs conditions; the Court of Appeal confirms a proportionality-based response.
