Tax·GOV.UK·2 months ago·7 documents
Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.
Tax·GOV.UK·2 months ago·2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
Tax·Case Law·2 months ago·2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Tax·GOV.UK·2 months ago
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
Payroll & Labour·GOV.UK·2 months ago
Annex U keeps a £5,000 annual ceiling for each payment; the circular also sets out pay rates and revised eligibility for voluntary-retirement compensation.
Tax·GOV.UK·2 months ago
Subsequent intervals end on the de-grouping anniversary. Businesses must also agree how to measure taxable use when those intervals fall outside their normal tax year.
Tax·GOV.UK·2 months ago
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
Tax·GOV.UK·2 months ago
The revised guidance removes a blanket exclusion, but the Protocol limits UK-resident Saudi nationals to credit for Saudi income tax on their Saudi-source income.
Legal & Corporate·Case Law·2 months ago
Glint Pay may take its challenge to trial despite a valid loan default; the Court of Appeal also permits scrutiny of the lender’s purpose in requesting financial information.
Tax·GOV.UK·2 months ago
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.
Legal & Corporate·Case Law·2 months ago
BlackBerry’s royalty claim survives almost four years of unjustified inactivity, with interest and costs conditions; the Court of Appeal confirms a proportionality-based response.