Tax Filing, Registration & Penalties·United Kingdom·Chartered Institute of Taxation·1 week ago
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
VAT / GST / Indirect Tax·Sweden·Skatteverket·1 week ago
After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.
Industry: Across industries
Capital Gains Tax·Finland·Finlex·1 week ago
A 35-trading-day market-price adjustment made the final EUR 8.50/share price conditional, so the listed-share acquisition falls outside the transfer-tax exemption — including its fixed EUR 8 preliminary instalment.
Industry: Financial service activities, except insurance and pension funding · Activities auxiliary to financial services and insurance activities
Withholding Tax Rules·United Kingdom·GOV.UK·1 week ago
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.
Industry: Construction
Corporate & Income Tax·United Kingdom·Chartered Institute of Taxation·1 week ago
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Industry: Across industries
Real Estate & Property Tax·Finland·Vero·1 week ago·2 documents
The Tax Administration reissued the building-land valuation decision for 2026: it enters into force 31 December 2026, applies to 2026 values, and rolls the phase-in base from 2024/2025 to 2025/2026 with rates unchanged.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·1 week ago
EMTA's technical-services page no longer carries the Complex customs-declaration system subsection — its interface description, messages, data composition, code lists and schemas are gone as of 7 October 2026.
Industry: Other transportation support activities
Tax Incentives, Credits & Reliefs·Norway·Regnskapnorge·1 week ago
Budget 2027 proposes a two-part company-car benefit — 20% of listepris plus NOK 16,200–39,700 by engine type — a group-wide NOK 25m Skattefunn cap, and a VAT threshold for EVs cut to NOK 150,000.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·1 week ago
Inaccuracies in documents given to HMRC by large businesses under a Special Measures or Confirmation Notice count as failure to take reasonable care in two defined cases.
Industry: Across industries
Payroll Tax & Employer Contributions·Denmark·Virk.dk – Samlet Betaling·1 week ago·3 documents
AFU guidance replaces the employer-registration test with a posting test tied to the employee’s usual workplace, and the foreign-employer page drops the Switzerland exclusion.
Industry: Across industries
VAT / GST / Indirect Tax·Finland·Vero·1 week ago
Pawn-auction fees charged on defaulted pledges are consideration for the taxable sale service, not the exempt credit, so a pawnbroker must charge VAT on all four fees under CSN:023/2026.
Industry: Other credit granting
Tax Incentives, Credits & Reliefs·France·Légifrance·1 week ago·2 documents
Firms billing energy-renovation work done by subcontractors need a new Annexe III certification to keep CITE and éco-PTZ eligibility; the 30 September 2026 order sets the staffing, file, monitoring and audit rulebook.
Industry: Specialised construction activities
Expenses & Benefits-in-Kind Tax Treatment·Norway·Skatteetaten·1 week ago
Skatteetaten confines the 'annen fri bil' exception to special cases — large or specially fitted vehicles, veteran cars, substantially rebuilt cars — and rules out age, low use or holiday/illness/workshop downtime alone.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·1 week ago
From 5 October 2026 HMRC may text about overdue Self Assessment (5–9 October) and VAT registration progress; neither genuine message asks for details or carries links.
Industry: Across industries
Corporate & Income Tax·Sweden·Riksdagen·1 week ago
Skatteverket must refuse or revoke tonnage tax approval for companies facing an EU recovery order for illegal state aid — but timely payment within the same tax year avoids revocation.
Industry: Water transport
Personal & Owner Taxation·Estonia·e-MTA·1 week ago·2 documents
For bank-held investment accounts, only those opened or taken into use in 2023 or later still qualify for retrospective declaration in table 6.5; the separate investment-firm transition is untouched.
Withholding Tax Rules·Germany·Bundeszentralamt für Steuern·1 week ago·2 documents
In selected Disregarded Entity cases the BZSt demands confirmation that no US credit of the German withholding tax has been or will be claimed alongside the requested Freistellung or Erstattung.
Industry: Across industries
Personal & Owner Taxation·Poland·Stowarzyszenie Księgowych w Polsce·1 week ago
From 2027 individuals can wrap savings in a personal investment account (OKI): income escapes PIT and instead bears an asset-value tax with exemptions up to 100 000 zł a year.
Excise & Environmental Taxes·United Kingdom·GOV.UK·1 week ago
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
Industry: Manufacture of tobacco products