Moms / GST / indirekte skatter·Storbritannien·GOV.UK·for 2 måneder siden
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
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Skatteangivelse, registrering & sanktioner·Storbritannien·GOV.UK·for 2 måneder siden
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Branche: Forsikring, genforsikring og pensionsforsikring undtagen lovpligtig socialforsikring · Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Skatteangivelse, registrering & sanktioner·Storbritannien·GOV.UK·for 2 måneder siden·11 dokumenter
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Branche: Bogføring og revision; skatterådgivning
Bo-, formue- & gaveafgift·Storbritannien·Chartered Institute of Taxation·for 2 måneder siden
An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.
Person- & hovedaktionærbeskatning·Storbritannien·Revenue Jersey·for 2 måneder siden·2 dokumenter
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.
Global minimumsskat & BEPS·Storbritannien·GOV.UK·for 2 måneder siden·2 dokumenter
Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.
Branche: Investeringsforeninger, investeringsselskaber o.l. · Udlejning af og virksomhed i forbindelse med egen eller leaset fast ejendom
Ejendomsskat & grundskyld·Storbritannien·GOV.UK·for 2 måneder siden
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Branche: Salg af motorkøretøjer
Skatteangivelse, registrering & sanktioner·Finland·Vero·for 2 måneder siden
Vero says the new CRS/DAC2 schema will also cover corrections for earlier years. The option to submit a replacement annual return ends for both CRS/DAC2 and FATCA.
Branche: Pengeinstitut- og finansvirksomhed, forsikring
Moms / GST / indirekte skatter·Litauen·VMI·for 2 måneder siden
The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.
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Skattedomme & -kendelser·Storbritannien·Case Law·for 2 måneder siden
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.
Branche: Gennemførelse af byggeprojekter
Transfer pricing·Sverige·Skatteverket·for 2 måneder siden·3 dokumenter
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
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Skatteangivelse, registrering & sanktioner·Danmark·Skat.dk·for 2 måneder siden
Sidste indsendelse i 2025-format via FTPs Gateway er 10. november for de angivne områder. Test løber 13. november–10. december, og produktionsfiler i 2026-format modtages fra 14. december.
Branche: Pengeinstitut- og finansvirksomhed, forsikring
Punktafgifter & miljøafgifter·Finland·Finlex·for 2 måneder siden
Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.
Branche: Fremstilling af tobaksprodukter
Selskabs- & indkomstskat·Litauen·VMI·for 2 måneder siden·2 dokumenter
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
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Person- & hovedaktionærbeskatning·Sverige·Skatteverket·for 2 måneder siden
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
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Skatteafgørelser & bindende svar·Litauen·VMI·for 2 måneder siden
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
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Told & handel·Storbritannien·GOV.UK·for 2 måneder siden
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.
Branche: Mejerier samt ostefremstilling
Told & handel·Estland·e-MTA·for 2 måneder siden
The option supports representation in either direction between Estonian and other EU companies, provided both countries’ systems support cross-border delegation.
Branche: Anden hjælpevirksomhed i forbindelse med transport
Skatteangivelse, registrering & sanktioner·Litauen·VMI·for 2 måneder siden
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
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