Financial Sector & Markets·United Kingdom·GOV.UK·2 weeks ago
HMT guidance sets refusal as the starting point for licence applications from designated Iranian banks; licences only in exceptional circumstances, case by case, with conditions.
Tax·Sweden·Skatteverket·2 weeks ago·2 documents
New Skatteverket position 8-257248-2026: amended customs invoices usually set the import VAT period — except authority changes and invalidations, which follow the original. From 1 January 2027.
Tax·United Kingdom·GOV.UK·2 weeks ago
Expanded HMRC guidance sets out the three TCGA92/S29 value-shifting situations, deemed disposal at full arm’s-length value under TCGA92/S17, gift relief and the spouse exemption.
Public Sector & Economy·Lithuania·Etar·2 weeks ago
Order D1-175 sets the surrender mechanics for regulated entities under the buildings, road-transport and additional-sectors ETS: verified 2028 emissions covered by 31 May 2029.
Payroll & Labour·Lithuania·Liteko·2 weeks ago
The appellate court found 'can work with restrictions' is not inability to work and the employer had not proved adaptation was impossible.
Financial Sector & Markets·European Union·EUR-Lex·2 weeks ago·2 documents
The Council lists former RT France chief Xenia Fedorova as entry 81 under the Russia destabilising-activities regime with effect from 24 September 2026.
Tax·Norway·Skatteetaten·2 weeks ago
BFU 8/2026: tenant subsidies covering the operator's rent do not defeat the real-lease test — full input-VAT deduction on NOK 30m canteen CAPEX allowed.
Tax·Germany·Bundesfinanzhof·2 weeks ago
A sea pilot's pilotage district is no large-area Betriebsstätte: journeys from home to assignments and meal allowances are deductible in full.
Tax·Estonia·e-MTA·2 weeks ago
Since 1 June 2026 EU states, Norway, Switzerland and the UK run ICC's eATA system for ATA carnets; paper and digital run side by side until 31 December 2027 and paper carnets issued before June stay valid.
Tax·United Kingdom·GOV.UK·2 weeks ago
Pigmeat importers have 1 October to 5pm on 7 October 2026 to file quota licence applications under Notice to Traders 77/26; correctness at submission is the applicant's responsibility.
Tax·Finland·Vero·2 weeks ago
The government has submitted bill HE 151/2026 to cut the corporate tax rate from 20% to 18% and extend business loss carry-forward to 25 years for losses of 2026 and later.
Payroll & Labour·United Kingdom·GOV.UK·2 weeks ago·2 documents
New HMRC service from November 2026 lets employers keep globally mobile staff on P11D/P11D(b); voluntary payrollers must settle Class 1A NICs in real time; FPS car fields gain fuel type.
Tax·Finland·Tulli·2 weeks ago·3 documents
The amount was previously only "a few euros" with no figure decided; the fee applies per item group on top of the 3-euro duty, VAT and Posti's own fee.
Public Sector & Economy·European Union·EUR-Lex·2 weeks ago
Undertakings under Italy's extraordinary administration are "undertakings in difficulty" and may be excluded from high gas and electricity consumption relief, the Court holds.
Tax·Estonia·e-MTA·2 weeks ago·4 documents
From 1 November 2026 the national alcohol register closes and excise-stamp users register >22% products in MAIS instead; products can be entered from 5 October and identified by a MAIS product ID.
Accounting & Reporting·Sweden·FAR·2 weeks ago
FAR's updated guidance narrows which short-term placements qualify as likvida medel: they must convert to a known amount with insignificant value risk. Check balance-sheet and cash-flow classifications.
Tax·European Union·EUR-Lex·2 weeks ago
Regulation 2026/2107 keeps the 13,1 % duty on Egyptian GFR after an Article 18 expiry review found continued subsidisation and a likelihood of continued injury.
Tax·Norway·Revisorforeningen·2 weeks ago
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
Tax·Lithuania·VMI·2 weeks ago
Amended Land Tax Administration Rules apply from 22 September: register cut-offs for declarations, spousal and relief-timing rules, council reporting by 15 September and tariff defaults.