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.
Payroll & Labour·Case Law·1 month 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.
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.
Legal & Corporate·GOV.UK·1 month ago
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
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.
Legal & Corporate·GOV.UK·1 month 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.
Legal & Corporate·GOV.UK·1 month 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.
Public Sector & Economy·GOV.UK·1 month 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.
Tax·GOV.UK·1 month 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.
Tax·Case Law·1 month 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.