Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Customs & Trade·United Kingdom·GOV.UK·2 months 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.
Payroll Tax & Employer Contributions·United Kingdom·Revenue Jersey·2 months ago
Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.
E-Invoicing & Digital Tax Reporting Mandates·United Kingdom·GOV.UK·2 months ago
Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.
Capital Gains Tax·Sweden·Skatteverket·2 months ago
The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.
Withholding Tax Rules·Denmark·Skat.dk·2 months ago
Skattestyrelsen will reopen relevant refusals under its former three-year practice. It expects reopening by the end of 2026; the notice sets conditions for the cases covered.
Capital Gains Tax·United Kingdom·Case Law·2 months ago
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
International Tax / Double Tax Treaties·Sweden·Skatteverket·2 months ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 months ago
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Personal & Owner Taxation·United Kingdom·GOV.UK·2 months ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Excise & Environmental Taxes·Finland·Vero·2 months ago·2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Real Estate & Property Tax·Sweden·Skatteverket·2 months ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Tax Incentives, Credits & Reliefs·United Kingdom·GOV.UK·2 months ago
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Inheritance, Wealth & Gift Tax·United Kingdom·Chartered Institute of Taxation·2 months ago
An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.
Personal & Owner Taxation·United Kingdom·Revenue Jersey·2 months ago·2 documents
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.