Tax·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.
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.
Tax·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.
Public Sector & Economy·Sweden·Regeringskansliets rättsdatabaser·2 months ago
Förordning (2022:107), as amended by förordning (2026:1256), lets Statens energimyndighet fund charging and hydrogen refuelling for heavy transport under open-access criteria and exclusions.
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.
Tax·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·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.
Accounting & Reporting·Finland·Suomen Tilintarkastajat ry·2 months ago
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
Tax·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.
Tax·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.
Accounting & Reporting·Sweden·FAR·2 months ago·2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
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.
Payroll & Labour·Norway·Skatteetaten·2 months ago
The revised guidance removes the old Altinn filing route from its description of system submissions.
Tax·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.
Financial Sector & Markets·Lithuania·Lietuvos auditorių rūmai·2 months ago·14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Tax·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.
Legal & Corporate·Finland·Patentti- ja rekisterihallitus·2 months ago
Annual verification still starts in 2027 under PRH guidance. The €300 penalty, or €600 for public limited and European companies, concerns failure to verify after a reminder.
Payroll & Labour·Norway·NAV.no·2 months ago·2 documents
The revised guidance expressly covers the start of pregnancy benefits as well as parental benefits.
Legal & Corporate·Finland·Patentti- ja rekisterihallitus·2 months ago
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a full demerger must still be filed within two months of approval.