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.
Accounting & Reporting·Finland·Suomen Tilintarkastajat ry·1 month ago
Finnish accounting and business specialists recommend preparing sustainability data before tenders arrive; the Commission’s standard retains VSME’s basic and comprehensive modules.
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.
Payroll & Labour·Norway·Lovdata·1 month ago
From 1 November 2026, new § 1-9 exempts partially unemployed or laid-off posted workers abroad from the residence requirement in folketrygdloven § 4-2; article 64 export rules are tightened.
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.
Legal & Corporate·Sweden·Skatteverket·1 month ago
From 2 August 2026, the former appeal ban no longer applies to the specified refund decisions. Decisions issued before that date remain subject to the ban.
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.
Audit·Norway·Revisorforeningen·1 month ago
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.
Public Sector & Economy·United Kingdom·GOV.UK·1 month ago
SAHP 2026–2036 payment flexibility requires a satisfactory guarantee dated before the first claim; eligible expenditure must already have been paid.
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.
Public Sector & Economy·United Kingdom·GOV.UK·1 month ago
The 2026 handbook permits schemes without prior approval only where employee-default costs and liabilities are comprehensively mitigated; colleges must document those safeguards.
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.
Legal & Corporate·Finland·Patentti- ja rekisterihallitus·1 month ago
For final-account web filings, other attachments are public. PRH also says the registered extract will go to the contact person’s or the company’s address.
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.