Tax·Estonia·e-MTA·1 month ago
From 15 July 2026, use La Línea for road transport; Algeciras is also permitted for EU goods shipped by sea. Direct air transport to Gibraltar has stopped.
Payroll & Labour·United Kingdom·GOV.UK·1 month ago
HMRC’s 3 August 2026 changes record seven removals and 15 additions across Australia, India and Jersey. Listing remains no guarantee that a pension transfer is free of UK tax.
Tax·United Kingdom·Case Law·1 month ago
SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.
Tax·United Kingdom·GOV.UK·1 month ago·13 documents
Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.
Financial Sector & Markets·Sweden·Skatteverket·1 month ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Tax·Sweden·Skatteverket·1 month ago
For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.
Tax·Finland·Vero·1 month ago
Vero tells taxpayers who corrected their return to await the new assessment decision before paying residual tax. The replacement decision sets the amount and payment dates.
Tax·United Kingdom·GOV.UK·1 month ago
Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.
Tax·Latvia·Valsts ieņēmumu dienests·1 month ago
VID sets out how to apply for TIR consignor status. Applicants must meet compliance, financial and guarantee-association conditions before authorisation.
Tax·United Kingdom·GOV.UK·1 month ago·7 documents
Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.
Tax·United Kingdom·GOV.UK·1 month ago·2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
Tax·United Kingdom·Case Law·1 month ago·2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Tax·Latvia·Valsts ieņēmumu dienests·1 month ago
Latvia’s customs guidance specifies when priority status is checked. Incorrect booking data or an ineligible load can mean cancellation without a refund.
Tax·United Kingdom·GOV.UK·1 month ago
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
Tax·United Kingdom·GOV.UK·1 month ago
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.
Tax·Latvia·Valsts ieņēmumu dienests·1 month ago
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.
Tax·United Kingdom·GOV.UK·1 month ago
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
Tax·United Kingdom·GOV.UK·1 month ago
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.
Tax·Latvia·Valsts ieņēmumu dienests·1 month ago
VID explains how to replace a quarterly DK return with an annual one when corrected quarterly gains no longer exceed €1,000.