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.
Stock-options & actionnariat salarié — fiscalitéGOV.UKil y a 2 mois
The August share-schemes bulletin also highlights SAYE restrictions on third-party arrangements and plans to replace separate EMI grant notifications from April 2027.
TVA / fiscalité indirecteGOV.UKil y a 2 mois2 documents
HMRC cites a tribunal finding that the electric pleated blinds were ordinarily incorporated into eco-homes and met the exception for certain electrical appliances.
Accises & taxes environnementalesGOV.UKil y a 2 mois
HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.
Accises & taxes environnementalesGOV.UKil y a 2 mois
UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.
Douanes & commerce extérieurGOV.UKil y a 2 mois
AEOS holders trading with Australia can benefit from mutual recognition; HMRC’s handbook makes consent to share information with partner authorities a condition of automatic recognition.
TVA / fiscalité indirecteGOV.UKil y a 2 mois
Insolvency office holders must send supporting invoices with claims of £30,000 or more, up from £20,000. All claim invoices must still be retained for possible verification.
Fiscalité des particuliers & dirigeantsGOV.UKil y a 2 mois
HMRC’s 3 August 2026 changes record seven removals and 15 additions across Australia, India and Jersey. Listing remains no guarantee that a pension transfer is free of UK tax.
Jurisprudence fiscale & tribunauxCase Lawil y a 2 mois
SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.
Déclarations, immatriculation & pénalitésGOV.UKil y a 2 mois13 documents
Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.
Rescrits fiscaux & décisions anticipéesGOV.UKil y a 2 mois
Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.
Frais & avantages en nature — traitement fiscalGOV.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.
Frais & avantages en nature — traitement fiscalGOV.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.
Successions, fortune & donationsCase 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.
Douanes & commerce extérieurGOV.UKil y a 2 mois
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
TVA / fiscalité indirecteGOV.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.
Facturation électronique & e-reportingGOV.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.
Fiscalité internationale / conventions fiscalesGOV.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.
TVA / fiscalité indirecteGOV.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.
