Déclarations, immatriculation & pénalités·Royaume-Uni·GOV.UK·il y a 2 mois·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.
Successions, fortune & donations·Royaume-Uni·Chartered Institute of Taxation·il y a 2 mois
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.
Fiscalité des particuliers & dirigeants·Royaume-Uni·Revenue Jersey·il y a 2 mois·2 documents
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.
Impôt minimum mondial & BEPS·Royaume-Uni·GOV.UK·il y a 2 mois·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.
Fiscalité immobilière & taxes foncières·Royaume-Uni·GOV.UK·il y a 2 mois
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Déclarations, immatriculation & pénalités·Finlande·Vero·il y a 2 mois
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.
TVA / fiscalité indirecte·Lituanie·VMI·il y a 2 mois
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.
Jurisprudence fiscale & tribunaux·Royaume-Uni·Case Law·il y a 2 mois
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.
Prix de transfert·Suède·Skatteverket·il y a 2 mois·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.
Déclarations, immatriculation & pénalités·Danemark·Skat.dk·il y a 2 mois
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.
Accises & taxes environnementales·Finlande·Finlex·il y a 2 mois
Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.
Impôt sur les sociétés & sur le revenu·Lituanie·VMI·il y a 2 mois·2 documents
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
Fiscalité des particuliers & dirigeants·Suède·Skatteverket·il y a 2 mois
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Rescrits fiscaux & décisions anticipées·Lituanie·VMI·il y a 2 mois
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.
Douanes & commerce extérieur·Royaume-Uni·GOV.UK·il y a 2 mois
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.
Douanes & commerce extérieur·Estonie·e-MTA·il y a 2 mois
The option supports representation in either direction between Estonian and other EU companies, provided both countries’ systems support cross-border delegation.
Déclarations, immatriculation & pénalités·Lituanie·VMI·il y a 2 mois
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.
Fiscalité des particuliers & dirigeants·Suède·Skatteverket·il y a 2 mois
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Accises & taxes environnementales·Suède·Skatteverket·il y a 2 mois·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.
TVA / fiscalité indirecte·Lituanie·VMI·il y a 2 mois
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.