Tax·Revenue Jersey·6 days ago
Independent taxation reaches non-residents in 2026: each spouse with Jersey income files a separate return, and liability is confirmed as Jersey income only at 20%.
Tax·GOV.UK·6 days ago
Ceasing the scheme is not enough: file every outstanding ERS return, nil returns included, by 6 July after the tax year or face an automatic £100 penalty and escalating charges.
Industry: Across industries
Tax·GOV.UK·6 days ago
Importation-point and customs-warehouse movements to excise warehouses join the permitted list, with consignor approval sometimes needed and guarantees only where required.
Industry: Warehousing and storage · Other manufacturing
Tax·GOV.UK·6 days ago·2 documents
New movements already go through the new TSS; in-progress old-service declarations can run to completion and the old portal stays open until 30 November.
Industry: Across industries
Tax·GOV.UK·6 days ago
Settlement and formal-proceeding objections go through a local referral titled Contract Settlement to the Interest Review Unit; ongoing-enquiry cases get no-appeal advice and Payments on Account.
Industry: Across industries
Tax·GOV.UK·1 week ago
Airfreight rises to 55p per kilo (£135 minimum); groupage rises to £125 plus £110 (£235 floor); full loads rise to £760 per consignment.
Industry: Across industries
Financial Sector & Markets·Legislation gov·1 week ago·3 documents
From 1 January 2027 societies may execute by seal or signatories instead of mandatory sealing, and three liquidity and prudential funding sources leave the 50% wholesale calculation.
Industry: Other monetary intermediation
Public Sector & Economy·GOV.UK·1 week ago
September total was 4% below August and 5% below a year earlier; compulsory liquidations rose while administrations fell 44% on the month.
Industry: Across industries
Tax·GOV.UK·1 week ago
Notice 196 splits loss reporting into immediate email for exceptional losses and W1 for normal operational losses; duty excuse is now routine operations.
Industry: Warehousing and storage
Tax·GOV.UK·1 week ago
Where all users are disabled and use fits paragraph 16(1)(a)-(d), exemption can follow; pre-2015/2016 referral rule and strict spatial wording go.
Industry: Across industries
Accounting & Reporting·GOV.UK·1 week ago
English FE colleges must file October-December 2026 dry-run data by 12 February 2027, a week earlier; other dates unchanged.
Industry: Post-secondary non-tertiary education
Tax·GOV.UK·1 week ago
HMRC treats ill-health as including mental-health support and adds non-medical menopause support to the exempt welfare-counselling subjects for EAPs.
Industry: Across industries
Financial Sector & Markets·Legislation gov·1 week ago·3 documents
From 1 January 2027 CRR firms use Treasury designations — existing decisions carried over — for overseas bank, investment-firm, exchange, covered-bond, sovereign and holding-company exposures.
Industry: Financial service activities, except insurance and pension funding
Financial Sector & Markets·Legislation gov·1 week ago
Permanent clearing and margin exemptions no longer turn on equivalence: UK-UK needs no FCA notice, cross-border uses 30-day non-objection.
Industry: Financial and insurance activities
Tax·Case Law·1 week ago
ScottishPower consumer redress agreed with Ofgem counts as penalties under CTA 2009 s.54 and is not deductible, reversing the Court of Appeal.
Industry: Across industries
Tax·Revenue Jersey·1 week ago
Businesses appealing a GST decision must still pay any GST they do not dispute on time; Revenue Jersey guidance now puts the late-payment surcharge at 10%.
Industry: Across industries
Payroll & Labour·Advisory, Conciliation and Arbitration Service·1 week ago·3 documents
From January 2027 dismissing then rehiring on worse terms will in most cases be automatically unfair under the Employment Rights Act 2025; the exact date is still to be confirmed.
Industry: Across industries
Payroll & Labour·Jersey Law·1 week ago
From 19 October 2026, long-term incapacity allowance awarded on a new assessment brings open-ended exception and credits; earlier awards keep Schedule 3 month limits.
Industry: Across industries
Legal & Corporate·Case Law·2 weeks ago
Two winding-up petitions over construction debts were restrained: the Alton application failed mandatory content rules and was time-barred, and a £62k delay cross-claim exceeded both debts.
Industry: Construction