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.
Accises & taxes environnementalesGOV.UKil y a 7 jours2 documents
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
Déclarations, immatriculation & pénalitésGOV.UKil y a 7 jours
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.
Accises & taxes environnementalesGOV.UKil y a 7 jours
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.
Fiscalité des particuliers & dirigeantsRevenue Jerseyil y a 1 semaine
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.
Fiscalité immobilière & taxes foncièresCase Lawil y a 1 semaine
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.
Fiscalité immobilière & taxes foncièresGOV.UKil y a 1 semaine
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.
Déclarations, immatriculation & pénalitésRevenue Jerseyil y a 1 semaine
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.
Fiscalité immobilière & taxes foncièresGOV.UKil y a 1 semaine
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.
Amortissements — règles fiscalesGOV.UKil y a 1 semaine
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.
Frais & avantages en nature — traitement fiscalCase Lawil y a 2 semaines
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.
Accises & taxes environnementalesGOV.UKil y a 2 semaines3 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.
Douanes & commerce extérieurGOV.UKil y a 2 semaines
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.
Accises & taxes environnementalesGOV.UKil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésGibraltar Income Tax Officeil y a 2 semaines2 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.
Accises & taxes environnementalesCase Lawil y a 2 semaines
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.
Impôt sur les plus-valuesGOV.UKil y a 2 semaines
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.
Accises & taxes environnementalesGOV.UKil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 semaines
VATDREG10000 now distinguishes voluntary deregistration from the request date and compulsory deregistration backdated to cessation, with backdating barred while entitlement remains.
Fiscalité immobilière & taxes foncièresGOV.UKil y a 2 semaines
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.
Fiscalité immobilière & taxes foncièresRevenue Jerseyil y a 2 semaines
The excluded-transactions page now lists will-based transfers instead of estate wind-ups and limits the connected-party exclusion to connected companies.
