Tax·GOV.UK·5 days ago
The lifetime limit will fall from £1 million to £500,000 for qualifying disposals on or after 6 April 2027, with anti-forestalling rules for unconditional contracts and past claims counting toward the cap.
Tax·GOV.UK·5 days ago
The electricity Climate Change Levy main rate will be frozen from April 2028 at 2027-28 levels instead of the previously published 10% cut; gas and solid fuel rise with inflation.
Industry: Trade of electricity · Trade of gas through mains
Tax·GOV.UK·5 days ago
From 6 April 2027 property and savings income will be taxed at 24%, 44% and 49%, two points above the previously announced 22%, 42% and 47%.
Tax·GOV.UK·5 days ago
From 2 January 2028 taxi and private-hire journeys via an agent count as supplied by the agent, with VAT on the full fare; only larger firms above a still-to-be-consulted threshold are hit.
Industry: Taxi operation
Legal & Corporate·GOV.UK·5 days ago
The CMA launched its merger inquiry on 29 October 2026; third-party comments close on 12 November and the phase 1 decision deadline is 27 December.
Industry: Across industries
Tax·GOV.UK·5 days ago
Licence applications for the Tunisian olive oil import quota may be submitted from 1 November to 5pm on 6 November 2026; applicants must be established in the UK and registered for VAT.
Industry: Wholesale of food, beverages and tobacco
Tax·GOV.UK·5 days ago
HMRC now says a longstop date beyond 6 months will not by itself make an advance-subscription-agreement investment ineligible for EIS relief once shares are issued; advance assurance stays unlikely for such terms.
Industry: Financial service activities, except insurance and pension funding
Tax·Revenue Jersey·6 days ago
Revenue Jersey now treats dividend income from companies earning Jersey land and property income as within the 20% land-and-property limb of the high-value-resident rules, alongside directly held property.
Payroll & Labour·Legislation gov·6 days ago
From 23 November 2026 the Local Audit Office becomes a Local Government Pension Scheme employer and Wolverhampton City Council administers its employees’ fund membership.
Industry: General public administration activities
Tax·Case Law·6 days ago
A 2014 deed assigning the whole beneficial interest in a care-home property to a remuneration-trust trustee took effect, and the discretionary class was certain; tax relief stays with the Tribunal.
Industry: Across industries
Tax·GOV.UK·7 days ago
From 16 November 2026 HMRC may write, text or phone over a missing Company Tax return; file even if nil, declare dormancy or say you are no longer a director.
Industry: Across industries
Financial Sector & Markets·GOV.UK·7 days ago
Two 27 October 2026 ISIL and Al-Qaida files join the FCDO series; each notice sets out additions, delistings, revocations, variations and corrections.
Industry: Across industries
Tax·Legislation gov·7 days ago·2 documents
From 29 October 2026, Lifetime ISA withdrawals for otherwise-qualifying first homes above the £450,000 cap face a 20% charge instead of 25%; failed purchases returned to the account get the charge repaid.
Industry: Financial service activities, except insurance and pension funding
Financial Sector & Markets·GOV.UK·7 days ago
Construction services joined the regulation 54C ban on 20 May 2026; the 20 August contract wind-down has ended and notified essential maintenance is available.
Industry: Construction
Tax·Legislation gov·7 days ago
The 2026 Act lets Treasury regulations treat salary-sacrificed pension amounts above a £2,000 yearly limit as earnings for Class 1 NICs from 2029-30; income tax relief is unchanged.
Audit·Jersey Law·7 days ago
Jersey's revised C&AG Law from 27 October 2026 inserts Board of Governance controls, a findings report and regulation powers over auditor appointments.
Industry: Public administration and defence; compulsory social security
Tax·GOV.UK·7 days ago·3 documents
Garlic (China and other origins) and rice quota-licence applications must be received from 1 November to 5pm on 6 November 2026 under SI 2020/1432, with security and documents correct at submission.
Industry: Wholesale of fruit and vegetables · Wholesale of other food, including fish, crustaceans and molluscs
Tax·GOV.UK·7 days ago
Send INTM164440 underlying-tax rate requests to the Base Protection Policy Team in BAI with computations, shareholding and accounts; officers must not correspond on the calculation.
Industry: Legal and accounting activities
Financial Sector & Markets·GOV.UK·1 week ago·3 documents
New General Licence INT/2026/11112108 lets UK legal firms and counsel be paid by designated persons for legal advice without a specific licence, taking effect after 28 October 2026, subject to its terms.
Industry: Legal activities