{
 "name": "Shuttlewright source linked sample",
 "note": "Sample only. Each fact is paraphrased from the linked official page, read on 2026-10-18. Not legal advice. Check the source before relying on it. Reuse terms are not set yet.",
 "records": [
  {
   "id": "mtd-uk-2026-04",
   "topic": "UK Making Tax Digital for Income Tax",
   "jurisdiction": "United Kingdom",
   "fact": "Sole traders and landlords with qualifying income over 50,000 pounds for the 2024 to 2025 tax year need to use Making Tax Digital for Income Tax from 6 April 2026.",
   "applies_when": "qualifying income over 50,000 pounds in 2024 to 2025",
   "source_url": "https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax",
   "source_title": "Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK)",
   "checked_on": "2026-10-18",
   "status": "sample, paraphrased from the linked page, not reviewed by a specialist"
  },
  {
   "id": "mtd-uk-2027-04",
   "topic": "UK Making Tax Digital for Income Tax",
   "jurisdiction": "United Kingdom",
   "fact": "The threshold is 30,000 pounds for the 2025 to 2026 tax year, with the start date 6 April 2027.",
   "applies_when": "qualifying income over 30,000 pounds in 2025 to 2026",
   "source_url": "https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax",
   "source_title": "Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK)",
   "checked_on": "2026-10-18",
   "status": "sample, paraphrased from the linked page, not reviewed by a specialist"
  },
  {
   "id": "mtd-uk-2028-04",
   "topic": "UK Making Tax Digital for Income Tax",
   "jurisdiction": "United Kingdom",
   "fact": "The threshold is 20,000 pounds for the 2026 to 2027 tax year, with the start date 6 April 2028.",
   "applies_when": "qualifying income over 20,000 pounds in 2026 to 2027",
   "source_url": "https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax",
   "source_title": "Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK)",
   "checked_on": "2026-10-18",
   "status": "sample, paraphrased from the linked page, not reviewed by a specialist"
  },
  {
   "id": "eu-paytransp-deadline",
   "topic": "EU Pay Transparency Directive 2023/970",
   "jurisdiction": "European Union",
   "fact": "The transposition deadline for Directive 2023/970 was 7 June 2026. The Commission says it will assess national laws for conformity after that date.",
   "applies_when": "employer or adviser operating in an EU member state",
   "source_url": "https://commission.europa.eu/strategy-and-policy/policies/justice-and-fundamental-rights/gender-equality/equal-pay/eu-action-equal-pay_en",
   "source_title": "EU action for equal pay (European Commission)",
   "checked_on": "2026-10-18",
   "status": "sample, paraphrased from the linked page, not reviewed by a specialist"
  },
  {
   "id": "eu-paytransp-measures",
   "topic": "EU Pay Transparency Directive 2023/970",
   "jurisdiction": "European Union",
   "fact": "The Commission lists these main elements: a right to pay information prior to employment, a prohibition to ask salary history, and a prohibition of non disclosure agreements on salaries.",
   "applies_when": "hiring in an EU member state",
   "source_url": "https://commission.europa.eu/strategy-and-policy/policies/justice-and-fundamental-rights/gender-equality/equal-pay/eu-action-equal-pay_en",
   "source_title": "EU action for equal pay (European Commission)",
   "checked_on": "2026-10-18",
   "status": "sample, paraphrased from the linked page, not reviewed by a specialist"
  },
  {
   "id": "eu-paytransp-reporting",
   "topic": "EU Pay Transparency Directive 2023/970",
   "jurisdiction": "European Union",
   "fact": "The Commission lists pay reporting on pay gaps between female and male workers for employers with at least 100 employees.",
   "applies_when": "employer with at least 100 employees",
   "source_url": "https://commission.europa.eu/strategy-and-policy/policies/justice-and-fundamental-rights/gender-equality/equal-pay/eu-action-equal-pay_en",
   "source_title": "EU action for equal pay (European Commission)",
   "checked_on": "2026-10-18",
   "status": "sample, paraphrased from the linked page, not reviewed by a specialist"
  }
 ]
}