Fixed Asset Depreciation — Tax Rules·GOV.UK·4 weeks ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Case Law·1 month ago
UT upholds FTT: mandatory Heathrow hotel nights between back-to-back flights are deductible travel expenses under ITEPA s.337; outcome determines ~£5.78m of tax/NICs for 2016-2020.
Industry: Passenger air transport
Excise & Environmental Taxes·GOV.UK·1 month ago·3 documents
Excise warehousekeepers must request approval changes — now including person in charge, annexe warehouses, approved area and vaping stamp quantities — via the expanded online form instead of writing to HMRC.
Industry: Warehousing and storage
Customs & Trade·GOV.UK·1 month ago
After CDS Release 5.3, every BIRDS declaration must carry supervising office code GBBEL004 or it will be rejected; the 26-27 September downtime notice is cleared.
Industry: Other transportation support activities
Excise & Environmental Taxes·GOV.UK·1 month ago
HMRC signposts approved vaping products manufacturers to the change-of-approval form: changes reportable at once, some in advance and others within 14 days, ahead of the 1 October 2026 mandatory-approval date.
Industry: Manufacturing
Tax Filing, Registration & Penalties·Gibraltar Income Tax Office·1 month ago·2 documents
Gibraltar publishes the IT1C 2026 return for the year to 30 June 2026: filing and payment by 30 November 2026, £50 late-filing penalty, 10% plus 20% late-payment surcharges.
Excise & Environmental Taxes·Case Law·1 month ago
Upper Tribunal holds free spins won from a free Mega Reel spin fall within the section 159A exclusion, wiping out £13.2 million of Remote Gaming Duty assessments against Jumpman Gaming.
Industry: Gambling and betting activities
Capital Gains Tax·GOV.UK·1 month ago
CG12820 now provides that a small receipt against a pre-1965 asset is deducted in full from the rebased 1965 market value where that value covers it, and the paragraph 17 election binds future disposals.
Industry: Across industries
Excise & Environmental Taxes·GOV.UK·1 month ago
EX75 drawback notifications gain a postal route and a photograph-or-scan email option, alongside a rewrite of the Northern Ireland to EU consignor guidance.
Industry: Across industries
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
VATDREG10000 now distinguishes voluntary deregistration from the request date and compulsory deregistration backdated to cessation, with backdating barred while entitlement remains.
Industry: Across industries
Real Estate & Property Tax·GOV.UK·1 month ago
HMRC warns a mis-referenced SDLT payment may be allocated to a different tax bill owed, and payers can ask Stamp Duty Land Tax enquiries to move it.
Real Estate & Property Tax·Revenue Jersey·1 month ago
The excluded-transactions page now lists will-based transfers instead of estate wind-ups and limits the connected-party exclusion to connected companies.
Industry: Across industries
VAT / GST / Indirect Tax·GOV.UK·1 month ago
HMRC has replaced the four-copy C&E 941 procedure for VAT-free vehicle acquisitions by NATO Visiting Forces with a NOVA 1 filing to the PTU, pointing to the Diplomatic Privileges Manual.
Tax Filing, Registration & Penalties·GOV.UK·1 month ago
A new HMRC summary sets out CGT claim deadlines: four years for most claims made since 1 April 2010, the earlier 22-month and five-year-ten-month SA windows, and the pre-SA two/six-year limits.
Industry: Across industries
Customs & Trade·GOV.UK·1 month ago
CHIEF is closed for full import declarations but remains open for discharging outstanding inward-processing goods declared through CHIEF, with online and postal routes now set out for both authorisation types.
Industry: Across industries
Customs & Trade·GOV.UK·1 month ago
Notice to Traders 78/26 opens poultrymeat licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and additional documentation.
Industry: Wholesale of meat and meat products
Customs & Trade·GOV.UK·1 month ago
Notice to Traders 72/26 opens rice licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and supporting documentation.
Industry: Wholesale of other food, including fish, crustaceans and molluscs
Customs & Trade·GOV.UK·1 month ago
Notice to Traders 76/26 opens licence applications for Tunisian olive oil from 1 October to 5pm on 7 October 2026; applicants bear responsibility for correctness at submission.
Industry: Wholesale of dairy products, eggs and edible oils and fats
Capital Gains Tax·GOV.UK·1 month ago
CG17570 now details the two-year claim window, informal claims, no-cost assets and transferee claims for computing indexation by reference to 31 March 1982 market value.
Industry: Across industries