Tax·Revenue Jersey·3 months 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·3 months 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.
Industry: Across industries
Tax·GOV.UK·3 months 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.
Industry: Trusts, funds and similar financial entities · Renting and operating of own or leased real estate
Tax·GOV.UK·3 months ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Industry: Sale of motor vehicles
Legal & Corporate·GOV.UK·3 months ago
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
Tax·Case Law·3 months 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.
Industry: Development of building projects
Legal & Corporate·GOV.UK·3 months 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.
Industry: Other business support service activities n.e.c.
Legal & Corporate·GOV.UK·3 months 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.
Industry: Across industries
Public Sector & Economy·GOV.UK·3 months 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.
Industry: Manufacture of motor vehicles, trailers and semi-trailers
Tax·GOV.UK·3 months 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.
Industry: Operation of dairies and cheese making
Tax·Case Law·3 months 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.
Industry: Across industries
Tax·GOV.UK·3 months ago
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
Industry: Legal and accounting activities
Tax·Case Law·3 months 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.
Industry: Water transport
Public Sector & Economy·GOV.UK·3 months 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.
Industry: Water supply; sewerage, waste management and remediation activities
Tax·GOV.UK·3 months 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.
Industry: Across industries
Payroll & Labour·GOV.UK·3 months 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.
Industry: Across industries
Tax·Case Law·3 months 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.
Industry: Across industries
Tax·GOV.UK·3 months 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.
Industry: Gambling and betting activities
Tax·GOV.UK·3 months 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.
Industry: Across industries