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.
FiscalitéGOV.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.
FiscalitéRevenue 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.
Paie & droit du travailGOV.UKil y a 1 semaine2 documents
Guidance now gives six months from the decision letter for tribunal challenges over holiday, arrears and notice pay; redundancy-pay claims keep their own limit, under the wider move to six months from 1 October 2026.
Paie & droit du travailAdvisory, Conciliation and Arbitration Serviceil y a 1 semaine
Acas now states SSP is payable only for full non-working days during a phased return, with a worked example, alongside pay rules for reduced hours and lighter workloads.
Secteur financier & marchésJersey Lawil y a 1 semaine2 documents
R&O.98/2026 narrows Jersey’s private-offer cap to 50 addressees in Jersey and R&O.99/2026 restates the prospectus-circulation prohibition, both in force 30 September 2026.
Secteur financier & marchésGOV.UKil y a 1 semaine
Anyone holding or controlling funds or economic resources of a designated person must file the 2026 frozen-asset report with OFSI by Monday 30 November 2026, covering holdings as at 30 September.
FiscalitéGOV.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.
Secteur financier & marchésGOV.UKil y a 1 semaine
The 29 September notice varies the KTJ entity entry (AQD0377, asset freeze and arms embargo); holders of its funds must freeze, not deal, and report to OFSI.
Secteur public & économieGOV.UKil y a 1 semaine2 documents
The SAU's evaluation of Transport Scotland's compliance assessment is out, ahead of the advertised 5 October date; the £240m ScotZET scheme would fund consortia deploying zero-emission HGVs and charging infrastructure.
FiscalitéGOV.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.
Secteur financier & marchésJersey Lawil y a 1 semaine
R&O.97/2026, in force 29 September, adds Article 28A delegates to the Article 4 offence exemption and maps the Iran (Nuclear) aircraft and ship-detention provisions onto Jersey shipping law.
FiscalitéCase 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.
FiscalitéGOV.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.
FiscalitéGOV.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.
Paie & droit du travailGOV.UKil y a 2 semaines
HMRC manual: Employment Tribunal claims get usually six months where employment ended or the matter arose on/after 1 October 2026; three months usually continues for earlier dates.
FiscalitéGOV.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.
Paie & droit du travailJersey Lawil y a 2 semaines
From 2 October 2026, non-resident firms repairing or maintaining medical equipment for Jersey's health Minister are licence-exempt where Jersey work is 60 days or less in 12 months.
Comptabilité & reportingGOV.UKil y a 2 semaines
Companies House confirms no transition period: accounts due after 1 April 2028, including revised accounts, must be filed by software; package accounts need ZIP-capable software.
FiscalitéGibraltar 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.
Juridique & sociétésGOV.UKil y a 2 semaines
The CMA found the Macquarie/Energy Assets deal may be expected to lessen competition and will refer it to phase 2 unless acceptable undertakings are offered; it separately cleared the energy-network comparison question.
