Tax·GOV.UK·3 weeks ago
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Tax·GOV.UK·4 weeks ago
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Tax·GOV.UK·4 weeks ago
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Tax·GOV.UK·4 weeks ago·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Tax·GOV.UK·4 weeks ago
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Tax·GOV.UK·4 weeks ago
Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.
Payroll & Labour·Revenue Jersey·4 weeks ago
Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.
Tax·GOV.UK·4 weeks ago
Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.
Tax·Case Law·4 weeks 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.
Tax·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks 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.
Tax·GOV.UK·4 weeks 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.
Tax·Chartered Institute of Taxation·4 weeks 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·1 month 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.
Tax·GOV.UK·1 month 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.
Tax·GOV.UK·1 month ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Tax·Case Law·1 month 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.