Tax·Sweden·Skatteverket·2 months ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Tax·United Kingdom·GOV.UK·2 months ago·2 documents
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Tax·Finland·Vero·2 months ago·2 documents
CRS/DAC2 returns filed from 2027 must use the new schema, including returns for earlier years; a Finnish-language briefing follows on 4 November.
Payroll & Labour·Denmark·Virk.dk – Samlet Betaling·2 months ago
Decentralised maternity-scheme administrators must report employers’ entry and exit dates to ATP. Delays can affect reimbursement, repayment demands and contribution liabilities.
Tax·Sweden·Skatteverket·2 months ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Tax·United Kingdom·GOV.UK·2 months ago
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·2 months ago·4 documents
Acas says employers will face liability for harassment by customers and other third parties unless they take all reasonable preventive steps; the sexual-harassment duty will also strengthen.
Tax·Finland·Vero·2 months ago
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
Payroll & Labour·Sweden·Pensionsmyndigheten·2 months ago·2 documents
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Tax·Norway·Lovdata·2 months ago·2 documents
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·2 months ago
Acas expects the new duties by the end of 2026. Employers must prepare to consult on policies and disclose anonymised feedback, with the review timetable counting from when a policy was first shared.
Payroll & Labour·United Kingdom·GOV.UK·2 months ago
Relief-at-source administrators must keep using rest-of-UK residency status for members without a number; an unsuccessful match still calls for a check of the member’s details.
Tax·Sweden·Domstol Rattspraxis·2 months ago
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.
Tax·Sweden·Skatteverket·2 months ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Tax·Sweden·Skatteverket·2 months ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Tax·Sweden·Skatteverket·2 months ago
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Legal & Corporate·Estonia·Riigi Teataja·2 months ago
From 25 August 2026, the national implementing regulation refers to EU Regulation 2026/877 for technology-transfer agreements under Competition Act § 6(1).
Tax·Sweden·Skatteverket·2 months ago
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.