Tax·United Kingdom·GOV.UK·4 weeks ago·2 documents
The repair practice note is split across new Parts 8A and 8B: economic repairs are assumed done, with modern-equivalent replacement allowed, while reconstructed buildings incapable of occupation leave the list.
Industry: Across industries
Tax·Denmark·Toldstyrelsen·4 weeks ago
From 12 September DMS moves Y-codes to data element 12 04 (except Y128), rejects '0' in supplementary units with a transition to 12 October, and carries the H7 Y199 gap into the new section.
Industry: Across industries
Payroll & Labour·Estonia·Sotsiaalministeerium·4 weeks ago
Employers must have an occupational physician analyse the whole occupational-health situation at least every three years, with remote-work risks mapped in generalised form in the risk analysis.
Industry: Across industries
Tax·United Kingdom·GOV.UK·4 weeks ago
Extel route and CG52050 cross-check deleted; any 1982 value not publicly available must now go to Shares and Assets Valuation, even for quoted holdings.
Industry: Across industries
Tax·Estonia·e-MTA·4 weeks ago
From 1 January 2026 the Estonian tax-free income is flat: 700 € a month of tax-free income before retirement age, 776 € at retirement age — with no taper as income rises.
Tax·Denmark·Toldstyrelsen·4 weeks ago
Toldstyrelsen's DMS error log gains workarounds for stuck S2S filings, blocked warehouse write-offs and REX rejections; the F48/F49/F53 value-limit gap now also covers H6 and H7.
Industry: Across industries
Tax·United Kingdom·GOV.UK·4 weeks ago
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
Industry: Across industries
Tax·Sweden·Skatteverket·4 weeks ago
Food-grade goods keep the reduced VAT rate even when sold in feed shops and even with dual use as animal feed; what matters is whether the product is food.
Industry: Across industries
Tax·European Union·EUR-Lex·4 weeks ago
GOES, laminations and cores face provisional safeguard duties and quotas from 25 September 2026 to 26 February 2027 — cores inside transformers pay a flat duty with no quota; check thresholds and exclusions now.
Industry: Manufacture of basic iron and steel and of ferro-alloys · Manufacture of electricity distribution and control apparatus
Payroll & Labour·Estonia·Sotsiaalkindlustusamet·4 weeks ago
From 1 October 2026 a non-working expectant mother whose child's other parent has died can receive ema vanemahüvitis from 70 days before the expected birth, filing a taotlus with the deceased parent's surmatõend.
Tax·United Kingdom·GOV.UK·4 weeks ago
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
Industry: Financial service activities, except insurance and pension funding
Tax·France·impots.gouv.fr·4 weeks ago
Groups over €750m revenue face three French filings; US groups get Side-by-Side relief from 2026 while start-up exemptions never cover the domestic top-up tax.
Industry: Public administration and defence; compulsory social security
Tax·European Union·EUR-Lex·4 weeks ago
UK-origin titanium dioxide gets three new TARIC additional codes (88ET, 88EU, 8999) and Union surveillance from the day after publication — update declarations and keep origin evidence ready.
Industry: Manufacture of dyes and pigments · Wholesale of chemical products
Financial Sector & Markets·Lithuania·Etar·4 weeks ago
LAR restated its AML inspection procedure: a risk-based annual plan by 31 May, 15-day objection window for firms, strict inspector-independence bars, and binding instructions or sanctions under Articles 35-38.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·United Kingdom·GOV.UK·4 weeks ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Payroll & Labour·Norway·Arbeidstilsynet·4 weeks ago
The rewritten deputy paragraph keeps one deputy per AMU member but no longer says the employer deputy must come from top management, and says worker deputies are elected with the members.
Industry: Across industries
Tax·Estonia·e-MTA·4 weeks ago·4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Tax·United Kingdom·GOV.UK·4 weeks ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Industry: Across industries
Tax·United Kingdom·GOV.UK·4 weeks ago·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.