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.
Public Sector & Economy·Latvia·Valsts ieņēmumu dienests·1 month ago·2 documents
VID lists Star Bright Media S.R.L, Next Global Era Limited and RUNITUP LTD under decisions of 28 July 2026. Payment-service duties are tied to receipt of the relevant decision.
Payroll & Labour·United Kingdom·GOV.UK·1 month ago
Annex U keeps a £5,000 annual ceiling for each payment; the circular also sets out pay rates and revised eligibility for voluntary-retirement compensation.
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.
Payroll & Labour·Norway·NAV.no·1 month ago
The digital plan can be sent to the doctor or NAV after the manager completes it and shares it with the employee. The guidance change does not alter statutory deadlines.
Financial Sector & Markets·France·Légifrance·1 month ago·2 documents
The new professional-trader test applies regardless of payment method; other goods traders retain a separate cash or electronic-money test.
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.
Legal & Corporate·United Kingdom·Case Law·1 month ago
Glint Pay may take its challenge to trial despite a valid loan default; the Court of Appeal also permits scrutiny of the lender’s purpose in requesting financial information.
Tax·United Kingdom·GOV.UK·1 month ago
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.
Legal & Corporate·United Kingdom·Case Law·1 month ago
BlackBerry’s royalty claim survives almost four years of unjustified inactivity, with interest and costs conditions; the Court of Appeal confirms a proportionality-based response.