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.
Fiscalité immobilière & taxes foncièresGOV.UKil y a 3 semaines
HMRC's Homes for Ukraine page adds council-tax rules: guests are disregarded, but after moving to an extension visa the disregard depends on the host's thank you payment eligibility.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
HMRC internal guidance now treats deliberate omissions as sanctionable conduct, investigates organisations as well as firms, and adds when a former or later adviser need not correct old returns.
Déclarations, immatriculation & pénalitésGOV.UKil y a 3 semaines
Penalties above £7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.
Amortissements — règles fiscalesChartered Institute of Taxationil y a 4 semaines
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
Fiscalité immobilière & taxes foncièresGOV.UKil y a 4 semaines
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Déclarations, immatriculation & pénalitésGOV.UKil y a 4 semaines
Itemised exclusions give way to principle-based bars — criminal investigation, lead cases, complaints, efficiency and litigation benefit — deciding which tax disputes enter ADR.
Douanes & commerce extérieurGOV.UKil y a 4 semaines
The Secretary of State rejected the TRA's recommendation for a definitive anti-subsidy duty on US-origin HVO biodiesel; HMRC import registration ceases the day after the notice.
Taxe sur les salaires & cotisations patronalesGOV.UKil y a 4 semaines
The rewritten guidance removes the ignore-the-Start-Notice exception: deduct from the next payday until HMRC says stop; the borrower pursues refunds via SLC.
Taxe sur les salaires & cotisations patronalesGOV.UKil y a 4 semaines
CSLM20020 now routes post-year-end over-deduction cases to the Student Loans Company and lets employers correct via the final FPS while the year is still open.
Impôt sur les sociétés & sur le revenuGOV.UKil y a 4 semaines
A new header on SAM100120 marks the old Self Assessment record-setup text historical: NRCL returns belong under CTM92840 since 6 April 2020.
Douanes & commerce extérieurChartered Institute of Taxationil y a 4 semaines
CDS is down for all users 7 PM Sat 26 Sep to 8.30 AM Sun 27 Sep 2026 — longer than usual. Declarations queue until the end; GMR actions could be affected and export P2P must be secured before the outage.
Douanes & commerce extérieurGOV.UKil y a 1 mois
Most licences run to September 2027; Albania ends in December 2026. The notice also gives a Serbia security rate that differs from the statutory licensing table.
Douanes & commerce extérieurGOV.UKil y a 1 mois
The notice listed 14,492,500 kg for non-EU origins and 2,461,000 kg for the USA. Applications closed on 7 September; security release and transfer conditions remain relevant to licence holders.
Douanes & commerce extérieurGOV.UKil y a 1 mois
Five quota orders expire on 31 December 2026; the others run to 30 June 2027. The September application window has closed, with origin, trade-history and certificate conditions still relevant to licence use.
Douanes & commerce extérieurGOV.UKil y a 1 mois
Quota 05.4106 covers origins outside China and EU Member States. Applications closed at 5pm on 7 September; licences run from 1 October 2026 to 31 May 2027.
Impôt sur les sociétés & sur le revenuGOV.UKil y a 1 mois
Shipping costs cannot justify the overseas-conditions exception; a steady supply may matter where it makes overseas work necessary, with eligibility still depending on the wider facts.
Déclarations, immatriculation & pénalitésGOV.UKil y a 1 mois
A company must have stopped trading or suffered deductions after moving to gross payment status; current-year claims need all payment-and-deduction and bank statements received that year.
Déclarations, immatriculation & pénalitésGOV.UKil y a 1 mois2 documents
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Déclarations, immatriculation & pénalitésGOV.UKil y a 1 mois
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Fiscalité internationale / conventions fiscalesCase Lawil y a 1 mois
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
