Tax·GOV.UK·1 month ago
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Tax·GOV.UK·1 month ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Tax·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.
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.
Tax·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.
Payroll & Labour·Case Law·1 month 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.
Tax·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.
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.
Legal & Corporate·GOV.UK·1 month ago
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
Tax·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.
Legal & Corporate·GOV.UK·1 month 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.
Legal & Corporate·GOV.UK·1 month 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.
Public Sector & Economy·GOV.UK·1 month 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.
Tax·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·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·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.
Tax·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.
Public Sector & Economy·GOV.UK·1 month 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.
Tax·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.