Tax·Case Law·2 months ago
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
Industry: Across industries
Tax·GOV.UK·2 months ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Industry: Pension funding
Tax·GOV.UK·2 months ago
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Industry: Across industries
Tax·GOV.UK·2 months ago
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Industry: Across industries
Tax·GOV.UK·2 months ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Industry: Insurance, reinsurance and pension funding, except compulsory social security · Financial service activities, except insurance and pension funding
Tax·GOV.UK·2 months ago·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Chartered Institute of Taxation·2 months ago
An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.
Tax·Revenue Jersey·3 months ago·2 documents
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.
Payroll & Labour·Case Law·3 months ago
The Supreme Court allows Augustine’s appeal over a fixed weekly driver fee, confirming the effective-cause test while preserving employers’ objective-justification defence.
Industry: Across industries
Tax·GOV.UK·3 months ago·2 documents
Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.
Industry: Trusts, funds and similar financial entities · Renting and operating of own or leased real estate
Tax·GOV.UK·3 months ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Industry: Sale of motor vehicles
Legal & Corporate·GOV.UK·3 months ago
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
Tax·Case Law·3 months ago
The court recommends establishing the in-use deduction with the authority before starting work, even where a developer considers the zero-CIL notice exception applies.
Industry: Development of building projects
Legal & Corporate·GOV.UK·3 months ago
The fit-and-proper assessment continues after registration, and Companies House weighs both the seriousness of concerns and evidence that they have been resolved.
Industry: Other business support service activities n.e.c.
Legal & Corporate·GOV.UK·3 months ago
Applicants must use the supplied paper forms and pay by cheque or postal order. Companies House also now promises to refund the application fee when protection is refused.
Industry: Across industries
Public Sector & Economy·GOV.UK·3 months ago·3 documents
Programme guidance specifies £4 billion through 2035. Scale-Up applicants are directed to APC for round details, while Transformation expressions of interest remain on a rolling assessment cycle.
Industry: Manufacture of motor vehicles, trailers and semi-trailers
Tax·GOV.UK·3 months ago
RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.
Industry: Operation of dairies and cheese making
Tax·Case Law·3 months ago
The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.
Industry: Across industries
Tax·GOV.UK·3 months ago
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
Industry: Legal and accounting activities