Public Sector & Economy·GOV.UK·2 weeks ago
September total was 4% below August and 5% below a year earlier; compulsory liquidations rose while administrations fell 44% on the month.
Industry: Across industries
Tax·GOV.UK·2 weeks ago
Notice 196 splits loss reporting into immediate email for exceptional losses and W1 for normal operational losses; duty excuse is now routine operations.
Industry: Warehousing and storage
Tax·GOV.UK·2 weeks ago
Where all users are disabled and use fits paragraph 16(1)(a)-(d), exemption can follow; pre-2015/2016 referral rule and strict spatial wording go.
Industry: Across industries
Accounting & Reporting·GOV.UK·2 weeks ago
English FE colleges must file October-December 2026 dry-run data by 12 February 2027, a week earlier; other dates unchanged.
Industry: Post-secondary non-tertiary education
Tax·GOV.UK·2 weeks ago
HMRC treats ill-health as including mental-health support and adds non-medical menopause support to the exempt welfare-counselling subjects for EAPs.
Industry: Across industries
Financial Sector & Markets·Legislation gov·2 weeks ago·3 documents
From 1 January 2027 CRR firms use Treasury designations — existing decisions carried over — for overseas bank, investment-firm, exchange, covered-bond, sovereign and holding-company exposures.
Industry: Financial service activities, except insurance and pension funding
Financial Sector & Markets·Legislation gov·2 weeks ago
Permanent clearing and margin exemptions no longer turn on equivalence: UK-UK needs no FCA notice, cross-border uses 30-day non-objection.
Industry: Financial and insurance activities
Tax·Case Law·2 weeks ago
ScottishPower consumer redress agreed with Ofgem counts as penalties under CTA 2009 s.54 and is not deductible, reversing the Court of Appeal.
Industry: Across industries
Tax·Revenue Jersey·2 weeks ago
Businesses appealing a GST decision must still pay any GST they do not dispute on time; Revenue Jersey guidance now puts the late-payment surcharge at 10%.
Industry: Across industries
Payroll & Labour·Advisory, Conciliation and Arbitration Service·2 weeks ago·3 documents
From January 2027 dismissing then rehiring on worse terms will in most cases be automatically unfair under the Employment Rights Act 2025; the exact date is still to be confirmed.
Industry: Across industries
Payroll & Labour·Jersey Law·2 weeks ago
From 19 October 2026, long-term incapacity allowance awarded on a new assessment brings open-ended exception and credits; earlier awards keep Schedule 3 month limits.
Industry: Across industries
Legal & Corporate·Case Law·3 weeks ago
Two winding-up petitions over construction debts were restrained: the Alton application failed mandatory content rules and was time-barred, and a £62k delay cross-claim exceeded both debts.
Industry: Construction
Legal & Corporate·Case Law·3 weeks ago
An English fund LPA signed by one director with no witness signature was never a deed, so its power of attorney could not move the partnership to Cayman; neither estoppel nor contract could cure the defect.
Industry: Trusts, funds and similar financial entities
Legal & Corporate·Laws of Gibraltar·3 weeks ago
From 15 October 2026, Gibraltar granters may award without publishing a notice after a failed competition, with a sole supplier, in urgency or on Minister protection grounds; £5m+ projects gain duration factors.
Industry: Across industries
Tax·Case Law·3 weeks ago
Capitalising a £2.2m irrecoverable loan into worthless shares extinguished the debt, so no section 253 TCGA loss relief was available even though the lender got nothing of value.
Industry: Across industries
Financial Sector & Markets·GOV.UK·3 weeks ago
The 15 October 2026 Russia notice varies one entry — Nadia Cherkasova (RUS1636) — updating the reasons while the asset freeze, travel ban, trust services and director bans stay.
Industry: Across industries
Financial Sector & Markets·GOV.UK·3 weeks ago
HMRC's art-market risk assessment now applies risk-assessment and controls requirements to all transactions over the AMP threshold, not only cash ones; dealers and galleries should revisit their assessments.
Industry: Warehousing and storage · Other retail sale of new goods in specialised stores
Tax·GOV.UK·3 weeks ago·2 documents
HMRC's 2026 reportable-jurisdictions list adds Austria, Costa Rica, Finland, Hungary and Malta for platform-operator reporting; Malta's financial-account-identifier requirement is still to be confirmed.
Industry: Other information service activities n.e.c.
Tax·GOV.UK·3 weeks ago
HMRC corrected its ATA Carnet guide so exporters sending goods as freight use form C21e in the Customs Declaration Service; re-imports as freight still use C21i.
Industry: Across industries