Legal & Corporate·GOV.UK·1 month ago
The CMA found the Macquarie/Energy Assets deal may be expected to lessen competition and will refer it to phase 2 unless acceptable undertakings are offered; it separately cleared the energy-network comparison question.
Industry: Electricity, gas, steam and air conditioning supply
Tax·Case Law·1 month ago
Upper Tribunal holds free spins won from a free Mega Reel spin fall within the section 159A exclusion, wiping out £13.2 million of Remote Gaming Duty assessments against Jumpman Gaming.
Industry: Gambling and betting activities
Legal & Corporate·GOV.UK·1 month ago
OS CH01 filers must enter the physical UK location where the establishment carries on business, consistent with the address particular required by regulation 7.
Industry: Across industries
Tax·GOV.UK·1 month ago
CG12820 now provides that a small receipt against a pre-1965 asset is deducted in full from the rebased 1965 market value where that value covers it, and the paragraph 17 election binds future disposals.
Industry: Across industries
Payroll & Labour·Case Law·1 month ago
Employment Appeal Tribunal upholds a Morrisons worker's assignment to an outsourced recycling unit for TUPE purposes but remits disability claims after the tribunal disconnected cage-handling from the 'tipping' practice.
Industry: Across industries
Accounting & Reporting·GOV.UK·1 month ago
Companies House adds overseas company accounts to the iXBRL package-account types filable online in ZIP format, giving overseas filers an explicit software route.
Industry: Across industries
Legal & Corporate·GOV.UK·1 month ago
Companies House adds an overseas-companies route for authentication codes via Find and update company information, posted to the UK establishment address for package-accounts filing only.
Industry: Across industries
Tax·GOV.UK·1 month ago
EX75 drawback notifications gain a postal route and a photograph-or-scan email option, alongside a rewrite of the Northern Ireland to EU consignor guidance.
Industry: Across industries
Tax·GOV.UK·1 month ago
VATDREG10000 now distinguishes voluntary deregistration from the request date and compulsory deregistration backdated to cessation, with backdating barred while entitlement remains.
Industry: Across industries
Tax·GOV.UK·1 month ago
HMRC warns a mis-referenced SDLT payment may be allocated to a different tax bill owed, and payers can ask Stamp Duty Land Tax enquiries to move it.
Tax·Revenue Jersey·1 month ago
The excluded-transactions page now lists will-based transfers instead of estate wind-ups and limits the connected-party exclusion to connected companies.
Industry: Across industries
Payroll & Labour·GOV.UK·1 month ago
HMRC's recognised payroll software lists no longer include seven products — including IRIS Payroll Basics and Employment Hero Free Payroll — alongside cosmetic renames of remaining entries.
Industry: Across industries
Tax·GOV.UK·1 month ago
HMRC has replaced the four-copy C&E 941 procedure for VAT-free vehicle acquisitions by NATO Visiting Forces with a NOVA 1 filing to the PTU, pointing to the Diplomatic Privileges Manual.
Public Sector & Economy·GOV.UK·1 month ago
The SAU will report by 4 November 2026 on OZEV's £190m plan for EV charging network upgrades at motorway service areas; third-party comments close 7 October 2026.
Industry: Other transportation support activities
Legal & Corporate·GOV.UK·1 month ago
The CMA has launched its Phase 1 inquiry into the Vivisol / Air Liquide home oxygen deal, with a 19 November 2026 decision deadline and third-party comments due by 1 October 2026.
Industry: Other human health activities
Tax·GOV.UK·1 month ago
A new HMRC summary sets out CGT claim deadlines: four years for most claims made since 1 April 2010, the earlier 22-month and five-year-ten-month SA windows, and the pre-SA two/six-year limits.
Industry: Across industries
Tax·GOV.UK·1 month ago
CHIEF is closed for full import declarations but remains open for discharging outstanding inward-processing goods declared through CHIEF, with online and postal routes now set out for both authorisation types.
Industry: Across industries
Tax·GOV.UK·1 month ago
Notice to Traders 78/26 opens poultrymeat licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and additional documentation.
Industry: Wholesale of meat and meat products
Tax·GOV.UK·1 month ago
Notice to Traders 72/26 opens rice licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and supporting documentation.
Industry: Wholesale of other food, including fish, crustaceans and molluscs