Fiscalité·Lituanie·VMI·il y a 2 mois
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Juridique & sociétés·Lettonie·Uzņēmumu reģistrs·il y a 2 mois·3 documents
Latvia’s Enterprise Register says a general power to decide distributions later is insufficient. The articles must contain an understandable allocation mechanism.
Secteur financier & marchés·Lettonie·Latvijas Vēstnesis·il y a 2 mois
Latvia’s Foreign Ministry publishes changes made on 18 August 2026 under the ISIL and Al-Qaida sanctions framework. These amend existing entries.
Comptabilité & reporting·Royaume-Uni·GOV.UK·il y a 2 mois
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.
Secteur public & économie·Royaume-Uni·GOV.UK·il y a 2 mois
Eligibility guidance requires investment over three years and at least one project starting within 12 months, alongside audited accounts, financial transparency and protection for public funds.
Secteur financier & marchés·Danemark·Retsinformation·il y a 2 mois
The withdrawal identifies Guidance 9172 on boards’ collective suitability at banks and mortgage institutions. It does not itself amend the financial-business legislation discussed in that guidance.
Fiscalité·Lettonie·Valsts ieņēmumu dienests·il y a 2 mois
VID’s service guidance identifies “Pieņemts” and “Pieņemts precizējums” as the submission statuses. Excise movement reports remain due on the 15th of the following month.
Fiscalité·Lettonie·Valsts ieņēmumu dienests·il y a 2 mois
VID offers updated transit accompanying-document and goods-list templates, plus a TAD continuation sheet. The downloads are dated 21 August 2026.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
Where both are non-UK resident, HMRC says the UK agency closest to the client shares liability with the umbrella company. The guidance previously referred to a different combination of parties.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Paie & droit du travail·Norvège·NAV.no·il y a 2 mois
The exception concerns the sick note. NAV still states a separate main rule for applications and income reports.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Paie & droit du travail·Finlande·Finlex·il y a 2 mois
The Labour Court upheld level-2 grading from 1 May 2020 for four social workers whose duties had remained unchanged; it left monetary claims and costs for later determination.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.