Tax Filing, Registration & Penalties·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.
Inheritance, Wealth & Gift 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.
Personal & Owner Taxation·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.
Global Minimum Tax & BEPS·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.
Real Estate & Property 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.
Tax Filing, Registration & Penalties·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.
VAT / GST / Indirect 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.
Tax Courts & Tribunal Decisions·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.
Transfer Pricing·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.
Tax Filing, Registration & Penalties·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.
Excise & Environmental Taxes·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.
Corporate & Income Tax·Lithuania·VMI·2 months ago·2 documents
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
Personal & Owner Taxation·Sweden·Skatteverket·2 months ago
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Tax Rulings & Binding Consultations·Lithuania·VMI·2 months ago
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
Customs & Trade·United Kingdom·GOV.UK·2 months ago
RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.
Customs & Trade·Estonia·e-MTA·2 months ago
The option supports representation in either direction between Estonian and other EU companies, provided both countries’ systems support cross-border delegation.
Tax Filing, Registration & Penalties·Lithuania·VMI·2 months ago
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
Personal & Owner Taxation·Sweden·Skatteverket·2 months ago
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Excise & Environmental Taxes·Sweden·Skatteverket·2 months ago·2 documents
Skatteverket's heavy-vehicle pages now state that Sweden and Luxembourg take part in the Eurovignette cooperation, and that a charge paid in one of them also covers the other's road network.
VAT / GST / Indirect Tax·Lithuania·VMI·2 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.