Tax·United Kingdom·GOV.UK·1 month ago·2 documents
The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.
Tax·United Kingdom·Case Law·1 month ago
The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.
Tax·United Kingdom·GOV.UK·1 month ago
Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.
Tax·Finland·Vero·1 month ago·2 documents
Vero’s new examples distinguish the buyer’s costs from investor costs, financing fees from acquisition costs, and deductible sale fees from tax-exempt proceeds.
Tax·Lithuania·VMI·1 month ago
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Tax·Finland·Vero·1 month ago·2 documents
Vero clarifies Finnish-source income for non-resident individuals, distinguishing work-based dividends from ordinary and disguised dividends and addressing non-business work compensation.
Tax·Estonia·e-MTA·1 month ago·4 documents
e-MTA submissions are due to pause in December 2026 and reopen, provisionally, in February 2027. Older-period corrections will also need the new XML format.
Tax·United Kingdom·GOV.UK·1 month ago·2 documents
Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.
Tax·United Kingdom·GOV.UK·1 month ago
HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.
Tax·Estonia·e-MTA·1 month ago·4 documents
Updated guidance says systematic income does not by itself make an association’s activity commercial where it funds the services and profits are not distributed.
Tax·Norway·Skatteetaten·1 month ago
Skatteetaten’s technical guide requires a reason when country code XX is used. Version 10 also clarifies the submission timestamp and handling of corrections.
Tax·Norway·Skatteetaten·1 month ago
The platform-reporting guide clarifies seller residence, overseas exchanges and property data ahead of the first reports for new sellers on 31 January 2027.
Tax·Finland·Vero·1 month ago·2 documents
The indexed schedule applies from 1 January through 31 December 2027, subject to any overriding statutory tax table; beer and spirits use a different tax unit from wine.
Tax·United Kingdom·GOV.UK·1 month ago
The August share-schemes bulletin also highlights SAYE restrictions on third-party arrangements and plans to replace separate EMI grant notifications from April 2027.
Tax·United Kingdom·GOV.UK·1 month ago·2 documents
HMRC cites a tribunal finding that the electric pleated blinds were ordinarily incorporated into eco-homes and met the exception for certain electrical appliances.
Tax·United Kingdom·GOV.UK·1 month ago
HMRC will assess outstanding debt when it considers a financial-guarantee waiver. A current time-to-pay agreement also disqualifies the trader.
Tax·United Kingdom·GOV.UK·1 month ago
UK-refined diesel, kerosene and petrol can move by oil product tanker to approved third-party coastal warehouses, with W8 documentation and receipt controls.
Tax·United Kingdom·GOV.UK·1 month ago
AEOS holders trading with Australia can benefit from mutual recognition; HMRC’s handbook makes consent to share information with partner authorities a condition of automatic recognition.
Tax·United Kingdom·GOV.UK·1 month ago
Insolvency office holders must send supporting invoices with claims of £30,000 or more, up from £20,000. All claim invoices must still be retained for possible verification.