Financial Sector & Markets·GOV.UK·3 months 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.
Industry: Warehousing and storage · Other retail sale of new goods in specialised stores
Legal & Corporate·GOV.UK·3 months 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.
Industry: General public administration activities
Public Sector & Economy·GOV.UK·3 months 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.
Industry: Mining and quarrying · Water supply; sewerage, waste management and remediation activities · +1 more · Manufacturing
Legal & Corporate·Case Law·3 months ago
Re Float Capital permits section 112 intervention only where the rule 18.30 process cannot produce a decision; inconvenience alone is insufficient.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Legal & Corporate·Case Law·3 months ago
A contractual dispute alone did not justify interim relief: the contractor had to clearly establish that the contract precluded the beneficiary’s call.
Industry: Across industries
Payroll & Labour·GOV.UK·3 months 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.
Industry: Across industries
Tax·GOV.UK·3 months 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.
Industry: Across industries
Tax·GOV.UK·3 months 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.
Industry: Construction of residential and non-residential buildings
Tax·GOV.UK·3 months ago
HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.
Industry: Manufacturing
Tax·GOV.UK·3 months 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.
Industry: Manufacture of refined petroleum products · Warehousing and storage · +1 more · Sea and coastal freight water transport
Tax·GOV.UK·3 months 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.
Industry: Across industries
Public Sector & Economy·GOV.UK·3 months ago
The Start Up Boost Fund meets up to half of eligible costs, with two UK supplier quotes per item and a 24-month financial forecast required for applications.
Industry: Across industries
Payroll & Labour·GOV.UK·3 months ago
The specified form changes for stateless applicants and their partners or children; using the correct form is part of the settlement validity requirements.
Tax·GOV.UK·3 months ago
Insolvency office holders must send supporting invoices with claims of £30,000 or more, up from £20,000. All claim invoices must still be retained for possible verification.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Payroll & Labour·GOV.UK·3 months ago
The specified-route list now names ECAA Settlement. Applicants must still meet the decision, time-limit and validity tests; review examines caseworking errors in the original application.
Payroll & Labour·GOV.UK·3 months ago
HMRC’s 3 August 2026 changes record seven removals and 15 additions across Australia, India and Jersey. Listing remains no guarantee that a pension transfer is free of UK tax.
Tax·Case Law·3 months ago
SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.
Industry: Renting and operating of own or leased real estate
Tax·GOV.UK·3 months ago·13 documents
Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.
Industry: Across industries
Public Sector & Economy·GOV.UK·3 months ago
SAHP 2026–2036 payment flexibility requires a satisfactory guarantee dated before the first claim; eligible expenditure must already have been paid.
Industry: Construction of buildings