Tax·United Kingdom·GOV.UK·3 weeks ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Tax·United Kingdom·GOV.UK·3 weeks ago
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Tax·United Kingdom·GOV.UK·3 weeks ago
Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.
Tax·United Kingdom·GOV.UK·3 weeks ago
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Tax·United Kingdom·GOV.UK·3 weeks ago
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Tax·United Kingdom·GOV.UK·3 weeks ago
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Tax·United Kingdom·Chartered Institute of Taxation·3 weeks ago
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Tax·Sweden·FAR·3 weeks ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Tax·Estonia·e-MTA·3 weeks ago
Koidula and Narva railway border offices move to 07:00–19:00 daily. Sillamäe customs office moves to weekdays, 08:00–16:00.
Tax·United Kingdom·GOV.UK·3 weeks ago
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Tax·Finland·Vero·4 weeks ago·2 documents
Timing determines access to the special rate. The guidance also explains how recipients seek assessment when source tax was not collected and how overseas service affects health-insurance charges.
Tax·United Kingdom·GOV.UK·4 weeks ago
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Tax·Sweden·Regeringskansliets rättsdatabaser·4 weeks ago
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.
Tax·Sweden·Regeringskansliets rättsdatabaser·4 weeks ago
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
Tax·United Kingdom·GOV.UK·4 weeks ago
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Tax·Sweden·Skatteverket·4 weeks ago
SKVFS 2026:9 fixes the classification rules for småhusenheter, including a walking-distance exception for shore proximity and a capped addition for accessible ancillary space.
Tax·United Kingdom·GOV.UK·4 weeks ago·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Tax·United Kingdom·GOV.UK·4 weeks ago
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Tax·United Kingdom·GOV.UK·4 weeks ago
Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.