Tax·Case Law·1 month ago
The Upper Tribunal dismissed FC Shipping and FB Shipping’s appeals: risk reduction is measured against the actual exposure without the relevant provisions, rather than an assumed 100% loss.
Public Sector & Economy·GOV.UK·1 month ago
Defra allows several movements and sites in each upload, with separate spreadsheets per organisation. Mandatory reporting in England and Wales starts on 1 October 2026.
Tax·GOV.UK·1 month ago·2 documents
The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.
Payroll & Labour·GOV.UK·1 month ago
The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.
Tax·Case Law·1 month ago
The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.
Tax·GOV.UK·1 month ago
Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.
Tax·GOV.UK·1 month ago·2 documents
Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.
Tax·GOV.UK·1 month ago
HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.
Financial Sector & Markets·GOV.UK·1 month ago
Art-market firms should follow HMRC’s Part 1 where the 2026 amendments conflict with BAMF guidance, while replacement sector guidance awaits ministerial approval.
Legal & Corporate·GOV.UK·1 month ago
From 1 January 2027, the policy covers central departments, executive agencies and non-departmental public bodies, with a 10% tier for contracts from £1 million to below £5 million.
Public Sector & Economy·GOV.UK·1 month ago·2 documents
The £25 million competition expects grants of £150,000–£3 million for UK projects nearing commercialisation, with grant-funded activity due by 31 March 2030.
Legal & Corporate·Case Law·1 month ago
Re Float Capital permits section 112 intervention only where the rule 18.30 process cannot produce a decision; inconvenience alone is insufficient.
Legal & Corporate·Case Law·1 month ago
A contractual dispute alone did not justify interim relief: the contractor had to clearly establish that the contract precluded the beneficiary’s call.
Payroll & Labour·GOV.UK·1 month ago
Forced accommodation, denied medical treatment and work tied to an increasing debt also feature in guidance that links serious abuse with possible modern slavery.
Tax·GOV.UK·1 month ago
The August share-schemes bulletin also highlights SAYE restrictions on third-party arrangements and plans to replace separate EMI grant notifications from April 2027.
Tax·GOV.UK·1 month ago·2 documents
HMRC cites a tribunal finding that the electric pleated blinds were ordinarily incorporated into eco-homes and met the exception for certain electrical appliances.
Tax·GOV.UK·1 month ago
HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.
Tax·GOV.UK·1 month ago
UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.
Tax·GOV.UK·1 month ago
AEOS holders trading with Australia can benefit from mutual recognition; HMRC’s handbook makes consent to share information with partner authorities a condition of automatic recognition.