Legal & Corporate·Laws of Gibraltar·2 weeks ago
From 15 October 2026, Gibraltar granters may award without publishing a notice after a failed competition, with a sole supplier, in urgency or on Minister protection grounds; £5m+ projects gain duration factors.
Industry: Across industries
Tax·Case Law·2 weeks ago
Capitalising a £2.2m irrecoverable loan into worthless shares extinguished the debt, so no section 253 TCGA loss relief was available even though the lender got nothing of value.
Industry: Across industries
Financial Sector & Markets·GOV.UK·2 weeks ago
The 15 October 2026 Russia notice varies one entry — Nadia Cherkasova (RUS1636) — updating the reasons while the asset freeze, travel ban, trust services and director bans stay.
Industry: Across industries
Financial Sector & Markets·GOV.UK·2 weeks ago
HMRC's art-market risk assessment now applies risk-assessment and controls requirements to all transactions over the AMP threshold, not only cash ones; dealers and galleries should revisit their assessments.
Industry: Warehousing and storage · Other retail sale of new goods in specialised stores
Tax·GOV.UK·2 weeks ago·2 documents
HMRC's 2026 reportable-jurisdictions list adds Austria, Costa Rica, Finland, Hungary and Malta for platform-operator reporting; Malta's financial-account-identifier requirement is still to be confirmed.
Industry: Other information service activities n.e.c.
Tax·GOV.UK·2 weeks ago
HMRC corrected its ATA Carnet guide so exporters sending goods as freight use form C21e in the Customs Declaration Service; re-imports as freight still use C21i.
Industry: Across industries
Tax·Revenue Jersey·2 weeks ago
Jersey companies disputing a tax assessment must now use the online appeal form first; written appeals with the same four particulars remain accepted as an alternative.
Industry: Across industries
Financial Sector & Markets·Jersey Law·2 weeks ago
R&O.105/2026 puts Jersey's Order on a 15 October 2026 footing: it implements the UK's new 2026 Global Human Rights and IHL sanctions regulations and rewrites the finance-reporting deadlines.
Industry: Financial and insurance activities
Tax·GOV.UK·2 weeks ago
HMRC's ISA annual-returns specification page now presents secure electronic file transfer and email as filing channels instead of mandating a flat text file via the Secure Data Exchange Service.
Industry: Financial and insurance activities
Payroll & Labour·GOV.UK·2 weeks ago
HMRC's 15 October 2026 ROPS list adds Australian schemes, removes others across Australia, Ireland, the Isle of Man and Jersey, and adds a first Netherlands entry.
Tax·Chartered Institute of Taxation·2 weeks ago
Finance Act 2026 changes to IHTA 1984 s 23(6) may deny the charitable exemption and the 36% rate to gifts left on charitable trusts created by Will; CIOT and STEP have asked HMRC for urgent guidance.
Tax·GOV.UK·2 weeks ago·2 documents
HMRC now warns APD and biofuels duty payers that a wrong reference may divert payment to a different tax bill — with a helpdesk email to get it moved.
Industry: Passenger air transport · Wholesale of solid, liquid and gaseous fuels and related products
Tax·GOV.UK·2 weeks ago·3 documents
HMRC has launched the new free Trader Support Service for GB-NI goods movements: from 20 October 2026 all new movements go through it, with EORI-based registration and automatic migration for existing users.
Industry: Across industries
Legal & Corporate·GOV.UK·2 weeks ago
The CMA gave Gold's Gym a Final Infringement Notice on 29 September 2026 with a £45,000 penalty for hiding mandatory fees from the upfront total, plus joining-fee refunds and a year of refund reporting.
Industry: Across industries
Legal & Corporate·GOV.UK·2 weeks ago
The CMA gave Wayfair a Final Infringement Notice on 12 October 2026 with a £4.8m penalty for misleading time-limited sales, discounted 40% for settlement including admissions and no appeal.
Industry: Retail trade, except of motor vehicles and motorcycles
Tax·Case Law·2 weeks ago
The Upper Tribunal refused a security firm permission to appeal its agency-legislation assessment on all pleaded grounds but granted it on one new point: whether s.44 covers contractors bearing material costs.
Industry: Across industries
Tax·GOV.UK·2 weeks ago·9 documents
Unused stamps need prior HMRC agreement with method, time and place notified; damaged stamps must be destroyed within a month; duty-suspended product destructions follow Excise Notice 197.
Industry: Retail trade, except of motor vehicles and motorcycles
Financial Sector & Markets·GOV.UK·2 weeks ago
Two Iranian individuals were added to the UK Sanctions List on 12 October 2026, subject to asset freeze, travel ban and director disqualification; holders of their funds must freeze and report to OFSI.
Industry: Across industries
Legal & Corporate·GOV.UK·2 weeks ago
The CMA consults until 27 October 2026 on CGL divesting 15 convenience stores and two funeral homes to avoid a phase 2 probe of its completed Southern Co-op acquisition.
Industry: Funeral and related activities · Retail sale in non-specialised stores with food, beverages or tobacco predominating