Expenses & Benefits-in-Kind Tax Treatment·Norway·Revisorforeningen·1 month ago
In BFU 7/2026, Skattedirektoratet accepts continuous service across a business transfer or restructuring, whether or not the transaction has tax continuity.
Customs & Trade·United Kingdom·GOV.UK·1 month ago
Most licences run to September 2027; Albania ends in December 2026. The notice also gives a Serbia security rate that differs from the statutory licensing table.
Customs & Trade·United Kingdom·GOV.UK·1 month ago
The notice listed 14,492,500 kg for non-EU origins and 2,461,000 kg for the USA. Applications closed on 7 September; security release and transfer conditions remain relevant to licence holders.
Capital Gains Tax·Sweden·Skatteverket·1 month ago
Skatteverket’s share history records Netel’s 2026 issue on 3:4 terms, with 24 August as the first day without subscription rights.
Customs & Trade·United Kingdom·GOV.UK·1 month ago
Five quota orders expire on 31 December 2026; the others run to 30 June 2027. The September application window has closed, with origin, trade-history and certificate conditions still relevant to licence use.
Customs & Trade·United Kingdom·GOV.UK·1 month ago
Quota 05.4106 covers origins outside China and EU Member States. Applications closed at 5pm on 7 September; licences run from 1 October 2026 to 31 May 2027.
Tax Filing, Registration & Penalties·Norway·Skatteetaten·2 months ago
Skatteetaten’s updated timetable runs from late August to late November for private limited companies.
Corporate & Income Tax·United Kingdom·GOV.UK·2 months ago
Shipping costs cannot justify the overseas-conditions exception; a steady supply may matter where it makes overseas work necessary, with eligibility still depending on the wider facts.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
A company must have stopped trading or suffered deductions after moving to gross payment status; current-year claims need all payment-and-deduction and bank statements received that year.
Customs & Trade·Estonia·e-MTA·2 months ago·2 documents
The authority says Article 3i(3bg) uses 25 October 2026 for specified goods and pre-24 July contracts; the Estonian version had incorrectly stated 25 August.
VAT / GST / Indirect Tax·Sweden·Skatteverket·2 months ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago·2 documents
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Tax Filing, Registration & Penalties·Finland·Vero·2 months ago·2 documents
CRS/DAC2 returns filed from 2027 must use the new schema, including returns for earlier years; a Finnish-language briefing follows on 4 November.
Corporate & Income Tax·Sweden·Skatteverket·2 months ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Expenses & Benefits-in-Kind Tax Treatment·Finland·Vero·2 months ago
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
International Tax / Double Tax Treaties·United Kingdom·Case Law·2 months ago
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Customs & Trade·Norway·Lovdata·2 months ago·2 documents
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Personal & Owner Taxation·Sweden·Domstol Rattspraxis·2 months ago
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.