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  1. News
  2. /United Kingdom

United Kingdom news

Friday, 18 September 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

All jurisdictionsUnited KingdomFranceLuxembourgMonacoEuropean Union
All topicsTaxAccounting & ReportingAuditLegal & CorporatePayroll & LabourFinancial Sector & MarketsIT, Cybersecurity & DataPublic Sector & Economy

Tax·Revenue Jersey·1 month ago·2 documents

Jersey specifies fresh authority for a partner’s personal tax affairs

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

Part-time status need not be the sole cause of less favourable treatment

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

Pillar Two deemed consolidation applies even without an accounts duty

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

VOA requires fit-out adjustments to car-showroom shell rents

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

CMA requires NRG and Specialist Fleet Services to remain separate

The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.

Tax·Case Law·1 month ago

Herod loses CIL challenge over office-to-flat conversion

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

ACSPs can fail suitability checks despite retaining AML supervision

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

Companies House protection applications move to post

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

DRIVE35 Scale-Up applicants directed to APC for future funding rounds

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

US cheese quota allocations are due by 31 October

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

Unchecked tax advice fails reasonable-excuse defence

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

Scottish survivorship trust exclusion has an equal-ownership condition

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

Bank-backed ship leases fail the capital allowances risk test

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

Waste reporters must use a fresh spreadsheet after each submission

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

HMRC removes whole-pound rounding from two penalty calculations

The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.

Payroll & Labour·GOV.UK·1 month ago

HMRC drops PAYE record replacement instructions for voluntary arrangements

The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.

Tax·Case Law·1 month ago

Director’s loan write-off can trigger tax despite possible future recovery

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.

Tax·GOV.UK·1 month ago

Bingo Duty deregistration needs no action after final returns

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.

Tax·GOV.UK·1 month ago·2 documents

HMRC directs customs discharge applicants to CDS forms

Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.

Tax·GOV.UK·1 month ago

HMRC targets businesses with two or more missing VAT returns

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.

Newer storiesPage 6Older stories

Latest

  1. 1 month agoJersey specifies fresh authority for a partner’s personal tax affairs
  2. 1 month agoPart-time status need not be the sole cause of less favourable treatment
  3. 1 month agoPillar Two deemed consolidation applies even without an accounts duty
  4. 1 month agoVOA requires fit-out adjustments to car-showroom shell rents
  5. 1 month agoCMA requires NRG and Specialist Fleet Services to remain separate