VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago·2 documents
HMRC cites a tribunal finding that the electric pleated blinds were ordinarily incorporated into eco-homes and met the exception for certain electrical appliances.
Excise & Environmental Taxes·United Kingdom·GOV.UK·2 months ago
HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.
Excise & Environmental Taxes·United Kingdom·GOV.UK·2 months ago
UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.
Customs & Trade·United Kingdom·GOV.UK·2 months ago
AEOS holders trading with Australia can benefit from mutual recognition; HMRC’s handbook makes consent to share information with partner authorities a condition of automatic recognition.
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago
Insolvency office holders must send supporting invoices with claims of £30,000 or more, up from £20,000. All claim invoices must still be retained for possible verification.
Personal & Owner Taxation·Lithuania·VMI·2 months ago·2 documents
The revised Article 20 commentary sets out the EUR 747 monthly allowance, its income-based taper and the annual reconciliation, which can take account of income beyond salary.
Customs & Trade·Estonia·e-MTA·2 months ago
From 15 July 2026, use La Línea for road transport; Algeciras is also permitted for EU goods shipped by sea. Direct air transport to Gibraltar has stopped.
Personal & Owner Taxation·United Kingdom·GOV.UK·2 months ago
HMRC’s 3 August 2026 changes record seven removals and 15 additions across Australia, India and Jersey. Listing remains no guarantee that a pension transfer is free of UK tax.
Tax Courts & Tribunal Decisions·United Kingdom·Case Law·2 months ago
SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago·13 documents
Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.
Corporate & Income Tax·Sweden·Skatteverket·2 months ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Real Estate & Property Tax·Sweden·Skatteverket·2 months ago
For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.
Tax Filing, Registration & Penalties·Finland·Vero·2 months ago
Vero tells taxpayers who corrected their return to await the new assessment decision before paying residual tax. The replacement decision sets the amount and payment dates.
Tax Rulings & Binding Consultations·United Kingdom·GOV.UK·2 months ago
Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
VID sets out how to apply for TIR consignor status. Applicants must meet compliance, financial and guarantee-association conditions before authorisation.
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·GOV.UK·2 months ago·7 documents
Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·GOV.UK·2 months ago·2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
Inheritance, Wealth & Gift Tax·United Kingdom·Case Law·2 months ago·2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
Latvia’s customs guidance specifies when priority status is checked. Incorrect booking data or an ineligible load can mean cancellation without a refund.