Tax·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
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.
Tax·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.
Payroll & Labour·United Kingdom·Case Law·2 months ago
The Supreme Court allows Augustine’s appeal over a fixed weekly driver fee, confirming the effective-cause test while preserving employers’ objective-justification defence.
Industry: Across industries
Accounting & Reporting·Norway·Revisorforeningen·2 months ago
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.
Industry: Financial service activities, except insurance and pension funding · Insurance, reinsurance and pension funding, except compulsory social security
Tax·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
Public Sector & Economy·Norway·Altinn·2 months ago
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Industry: Real estate agencies · Fund management activities · +2 more · Legal and accounting activities · Other financial service activities, except insurance and pension funding n.e.c.
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
Financial Sector & Markets·Estonia·Finantsinspektsioon·2 months ago·2 documents
Finantsinspektsioon focuses on the transaction’s economic substance: compensating a customer’s uncertain loss differs from providing the supplier’s own services.
Industry: Insurance
Legal & Corporate·United Kingdom·GOV.UK·2 months ago
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
Tax·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
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
Financial Sector & Markets·Norway·Altinn·2 months ago
The signing requirement concerns the first-half auditor declaration; Norwegian branches are expressly excluded from that declaration.
Industry: Fund management activities
Tax·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
Tax·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
Legal & Corporate·United Kingdom·GOV.UK·2 months ago
The fit-and-proper assessment continues after registration, and Companies House weighs both the seriousness of concerns and evidence that they have been resolved.
Industry: Other business support service activities n.e.c.
Tax·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
Legal & Corporate·United Kingdom·GOV.UK·2 months ago
Applicants must use the supplied paper forms and pay by cheque or postal order. Companies House also now promises to refund the application fee when protection is refused.
Industry: Across industries
Tax·Finland·Finlex·2 months ago
Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.
Industry: Manufacture of tobacco products