Fiscalité·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.
Fiscalité·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·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.
Paie & droit du travail·Royaume-Uni·Case Law·il y a 2 mois
The Supreme Court allows Augustine’s appeal over a fixed weekly driver fee, confirming the effective-cause test while preserving employers’ objective-justification defence.
Comptabilité & reporting·Norvège·Revisorforeningen·il y a 2 mois
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.
Fiscalité·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.
Secteur public & économie·Norvège·Altinn·il y a 2 mois
Client-money declarations retain their two-stage signing process and separate first- and second-half deadlines.
Fiscalité·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.
Secteur financier & marchés·Estonie·Finantsinspektsioon·il y a 2 mois·2 documents
Finantsinspektsioon focuses on the transaction’s economic substance: compensating a customer’s uncertain loss differs from providing the supplier’s own services.
Juridique & sociétés·Royaume-Uni·GOV.UK·il y a 2 mois
The hold-separate order requires fortnightly compliance statements; specified departures need prior written CMA consent.
Fiscalité·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.
Fiscalité·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.
Secteur financier & marchés·Norvège·Altinn·il y a 2 mois
The signing requirement concerns the first-half auditor declaration; Norwegian branches are expressly excluded from that declaration.
Fiscalité·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.
Fiscalité·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.
Juridique & sociétés·Royaume-Uni·GOV.UK·il y a 2 mois
The fit-and-proper assessment continues after registration, and Companies House weighs both the seriousness of concerns and evidence that they have been resolved.
Fiscalité·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.
Juridique & sociétés·Royaume-Uni·GOV.UK·il y a 2 mois
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.
Fiscalité·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.