PVM / GST / netiesioginiai mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius
Subsequent intervals end on the de-grouping anniversary. Businesses must also agree how to measure taxable use when those intervals fall outside their normal tax year.
Mokesčių lengvatos, kreditai ir atleidimai·Latvija·Valsts ieņēmumu dienests·prieš 2 mėnesius
VID explains the family and evidence tests for the 50% vehicle-operation-tax payment. Adults under 24 in education or 11-month defence service can count.
E. sąskaitos ir skaitmeninė mokesčių atskaitomybė·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
Tarptautinis apmokestinimas / dvigubo apmokestinimo sutartys·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius
The revised guidance removes a blanket exclusion, but the Protocol limits UK-resident Saudi nationals to credit for Saudi income tax on their Saudi-source income.
Kapitalo prieaugio mokestis·Latvija·Valsts ieņēmumu dienests·prieš 2 mėnesius
VID explains how to replace a quarterly DK return with an annual one when corrected quarterly gains no longer exceed €1,000.
PVM / GST / netiesioginiai mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 2 mėnesius
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.