Tax·United Kingdom·GOV.UK·2 months ago
Quota 05.4106 covers origins outside China and EU Member States. Applications closed at 5pm on 7 September; licences run from 1 October 2026 to 31 May 2027.
Industry: Wholesale of fruit and vegetables
Tax·Norway·Skatteetaten·2 months ago
Skatteetaten’s updated timetable runs from late August to late November for private limited companies.
Industry: Across industries
Tax·United Kingdom·GOV.UK·2 months ago
Shipping costs cannot justify the overseas-conditions exception; a steady supply may matter where it makes overseas work necessary, with eligibility still depending on the wider facts.
Industry: Across industries
Tax·United Kingdom·GOV.UK·2 months ago
A company must have stopped trading or suffered deductions after moving to gross payment status; current-year claims need all payment-and-deduction and bank statements received that year.
Industry: Construction
Financial Sector & Markets·Estonia·e-MTA·2 months ago·2 documents
The authority says Article 3i(3bg) uses 25 October 2026 for specified goods and pre-24 July contracts; the Estonian version had incorrectly stated 25 August.
Industry: Across industries
Accounting & Reporting·Finland·KILA·2 months ago·2 documents
KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.
Industry: Across industries
Tax·Sweden·Skatteverket·2 months ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Industry: Across industries
Tax·United Kingdom·GOV.UK·2 months ago·2 documents
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Industry: Across industries
Tax·Finland·Vero·2 months ago·2 documents
CRS/DAC2 returns filed from 2027 must use the new schema, including returns for earlier years; a Finnish-language briefing follows on 4 November.
Industry: Financial and insurance activities
Payroll & Labour·Denmark·Virk.dk – Samlet Betaling·2 months ago
Decentralised maternity-scheme administrators must report employers’ entry and exit dates to ATP. Delays can affect reimbursement, repayment demands and contribution liabilities.
Industry: Across industries
Tax·Sweden·Skatteverket·2 months ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Industry: Across industries
Tax·United Kingdom·GOV.UK·2 months ago
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·2 months ago·4 documents
Acas says employers will face liability for harassment by customers and other third parties unless they take all reasonable preventive steps; the sexual-harassment duty will also strengthen.
Industry: Across industries
Tax·Finland·Vero·2 months ago
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
Industry: Construction · Forestry and logging
Payroll & Labour·Sweden·Pensionsmyndigheten·2 months ago·2 documents
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Industry: Development of building projects
Tax·Norway·Lovdata·2 months ago·2 documents
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Industry: Across industries
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·2 months ago
Acas expects the new duties by the end of 2026. Employers must prepare to consult on policies and disclose anonymised feedback, with the review timetable counting from when a policy was first shared.
Industry: Across industries
Payroll & Labour·United Kingdom·GOV.UK·2 months ago
Relief-at-source administrators must keep using rest-of-UK residency status for members without a number; an unsuccessful match still calls for a check of the member’s details.
Industry: Insurance, reinsurance and pension funding, except compulsory social security