Accounting & Reporting·United Kingdom·GOV.UK·2 months ago·2 documents
DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
Tax·Sweden·FAR·2 months 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.
Payroll & Labour·Norway·Tariffavtaler (Lovdata)·2 months ago
The new obligation covers specified benefits, subject to service, reimbursement and duration limits.
Tax·Estonia·e-MTA·2 months 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·2 months 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.
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
VED1 claimants should follow Rural Payments service help and contact RPA if needed, while continuing to supply a signed declaration for every farm visit.
Public Sector & Economy·Denmark·Retsinformation·2 months ago
The new order caps support at 50% of eligible costs and requires an independent approved auditor for grants of at least DKK 1 million. Earlier awards retain the previous rules.
Financial Sector & Markets·Norway·Altinn·2 months ago
The later Altinn guidance names Regnskapsfører med signeringsrettighet rather than the two auditor packages previously listed.
Tax·Finland·Vero·2 months 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·2 months 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.
Financial Sector & Markets·Norway·Altinn·2 months ago
Insurance and reinsurance brokers should check the auditor’s access before the two-stage client-money declaration is submitted.
Payroll & Labour·Norway·Arbeidstilsynet·2 months ago
The guidance distinguishes the main meal break from total break time and explains when a break counts as working time.
Tax·Sweden·Regeringskansliets rättsdatabaser·2 months 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.
Accounting & Reporting·Sweden·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Tax·Sweden·Regeringskansliets rättsdatabaser·2 months 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·2 months 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·2 months 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.
Payroll & Labour·Sweden·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:1301 introduces a distribution factor when the balance ratio exceeds 1.1500, with exceptions during balancing. Commencement and first application differ.
Tax·United Kingdom·GOV.UK·2 months ago·7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.