Tax Filing, Registration & Penalties·GOV.UK·1 month ago·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Inheritance, Wealth & Gift Tax·Chartered Institute of Taxation·1 month ago
An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.
Personal & Owner Taxation·Revenue Jersey·1 month 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.
Global Minimum Tax & BEPS·GOV.UK·1 month 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.
Real Estate & Property Tax·GOV.UK·1 month ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Tax Courts & Tribunal Decisions·Case Law·1 month 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.
Customs & Trade·GOV.UK·1 month 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.
Tax Courts & Tribunal Decisions·Case Law·1 month 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.
Tax Filing, Registration & Penalties·GOV.UK·1 month 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.
Fixed Asset Depreciation — Tax Rules·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.
Tax Filing, Registration & Penalties·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.
Personal & Owner Taxation·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.
Excise & Environmental Taxes·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.
Customs & Trade·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.
VAT / GST / Indirect 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.
Stock Options & Equity Compensation — Tax Treatment·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.
VAT / GST / Indirect 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.
Excise & Environmental Taxes·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.
Excise & Environmental Taxes·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.
Customs & Trade·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.