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.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Fiscalité·Royaume-Uni·Chartered Institute of Taxation·il y a 2 mois
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Comptabilité & reporting·Royaume-Uni·GOV.UK·il y a 2 mois·2 documents
DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
Fiscalité·Suède·FAR·il y a 2 mois
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Paie & droit du travail·Norvège·Tariffavtaler (Lovdata)·il y a 2 mois
The new obligation covers specified benefits, subject to service, reimbursement and duration limits.
Fiscalité·Estonie·e-MTA·il y a 2 mois
Koidula and Narva railway border offices move to 07:00–19:00 daily. Sillamäe customs office moves to weekdays, 08:00–16:00.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Secteur public & économie·Royaume-Uni·GOV.UK·il y a 2 mois
VED1 claimants should follow Rural Payments service help and contact RPA if needed, while continuing to supply a signed declaration for every farm visit.
Secteur public & économie·Danemark·Retsinformation·il y a 2 mois
The new order caps support at 50% of eligible costs and requires an independent approved auditor for grants of at least DKK 1 million. Earlier awards retain the previous rules.
Secteur financier & marchés·Norvège·Altinn·il y a 2 mois
The later Altinn guidance names Regnskapsfører med signeringsrettighet rather than the two auditor packages previously listed.
Fiscalité·Finlande·Vero·il y a 2 mois·2 documents
Timing determines access to the special rate. The guidance also explains how recipients seek assessment when source tax was not collected and how overseas service affects health-insurance charges.
Fiscalité·Royaume-Uni·GOV.UK·il y a 2 mois
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Secteur financier & marchés·Norvège·Altinn·il y a 2 mois
Insurance and reinsurance brokers should check the auditor’s access before the two-stage client-money declaration is submitted.
Paie & droit du travail·Norvège·Arbeidstilsynet·il y a 2 mois
The guidance distinguishes the main meal break from total break time and explains when a break counts as working time.
Fiscalité·Suède·Regeringskansliets rättsdatabaser·il y a 2 mois
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.