International Tax / Double Tax Treaties·Sweden·Skatteverket·2 months ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 months ago
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Industry: Across industries
Personal & Owner Taxation·United Kingdom·GOV.UK·2 months ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Industry: Pension funding
Excise & Environmental Taxes·Finland·Vero·2 months ago·2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Industry: Manufacture of tobacco products · Manufacture of beverages · +2 more · Air transport · Water transport
Real Estate & Property Tax·Sweden·Skatteverket·2 months ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Tax Incentives, Credits & Reliefs·United Kingdom·GOV.UK·2 months ago
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Industry: Across industries
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
Industry: Across industries
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago
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.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Industry: Insurance, reinsurance and pension funding, except compulsory social security · Financial service activities, except insurance and pension funding
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Inheritance, Wealth & Gift Tax·United Kingdom·Chartered Institute of Taxation·2 months ago
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.
Personal & Owner Taxation·United Kingdom·Revenue Jersey·2 months ago·2 documents
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.
Global Minimum Tax & BEPS·United Kingdom·GOV.UK·2 months ago·2 documents
Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.
Industry: Trusts, funds and similar financial entities · Renting and operating of own or leased real estate
Real Estate & Property Tax·United Kingdom·GOV.UK·2 months ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Industry: Sale of motor vehicles
Tax Filing, Registration & Penalties·Finland·Vero·2 months ago
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.
Industry: Financial and insurance activities
VAT / GST / Indirect Tax·Lithuania·VMI·2 months ago
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.
Industry: Across industries
Tax Courts & Tribunal Decisions·United Kingdom·Case Law·2 months ago
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.
Industry: Development of building projects
Transfer Pricing·Sweden·Skatteverket·2 months ago·3 documents
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
Industry: Across industries
Tax Filing, Registration & Penalties·Denmark·Skat.dk·2 months ago
For specified reporting streams, the last FTPs Gateway submission in 2025 format is 10 November. Testing runs from 13 November to 10 December, with 2026-format production files accepted from 14 December.
Industry: Financial and insurance activities