FiscalitéGOV.UKil y a 3 semaines
HMRC reworks pre-April 2026 file-access rule and firm-first direction
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
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vendredi 9 octobre 2026
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FiscalitéGOV.UKil y a 3 semaines
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Juridique & sociétésGOV.UKil y a 3 semaines
The CMA proposes to accept final undertakings in the Vandemoortele/Délifrance inquiry; comments on the draft close at 5pm on 30 September 2026.
Secteur financier & marchésGOV.UKil y a 3 semaines
The government laid the final Cryptoassets (Miscellaneous Amendments) Regulations on 15 September 2026, moving the stablecoin-certainty and competitiveness changes from draft to parliamentary scrutiny.
Juridique & sociétésGOV.UKil y a 3 semaines
The CMA found the Co-op/Southern Co-op deal may substantially lessen competition and will send it to phase 2 unless the parties offer acceptable undertakings.
FiscalitéGOV.UKil y a 3 semaines
HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.
FiscalitéGOV.UKil y a 3 semaines
HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.
FiscalitéGOV.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.
FiscalitéGOV.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.
Juridique & sociétésGOV.UKil y a 3 semaines
The CMA seeks initial views on the OCS/Mitie deal by 29 September 2026; the formal phase 1 investigation has not yet launched.
Juridique & sociétésGOV.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£7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.
Paie & droit du travailJersey Lawil y a 4 semaines4 documents
From 14 September 2026 Jersey replaces registration cards with determined statuses, alongside new business and staffing licence rules and a fresh fee scale.
FiscalitéChartered 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).
FiscalitéGOV.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.
Secteur financier & marchésGOV.UKil y a 4 semaines
The 11 September 2026 variation updates the RUS3060 entry for a Turkish electronics firm while the asset freeze, trust services and director disqualification sanctions continue to apply.
Juridique & sociétésGOV.UKil y a 4 semaines
Applicants commit to full participation, both sides disclose all relevant facts in writing before mediation, and undisclosed facts are formally recorded.
FiscalitéGOV.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.
Secteur public & économieGOV.UKil y a 4 semaines
EPR registration guidance now requires explicit Yes/No in column CA for closed-loop reporting; blank cells and invalid values fail validation instead of defaulting to No.
Paie & droit du travailGOV.UKil y a 4 semaines
RPS has revised the RP14 declaration: office holders must confirm payroll checks, report changes via new RP14/RP14A filings and cooperate with compliance assessments; compliance expected from 18 May 2026.
Secteur financier & marchésGOV.UKil y a 4 semaines
The FCDO corrected the UK Sanctions List entry for Abubakar Swalleh (AQD0388, UN-listed June 2025); the asset freeze, arms embargo and travel ban remain in force.
FiscalitéGOV.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.