Payroll & Labour·Norway·Norsk Journalistlag tariffavtaler·2 months ago
NJ corrected the published four-year minimum in the weekly-press agreement from NOK 546 100 to NOK 546 000. The wage scale applies from 1 April 2026; agreed pay is not automatically reduced.
Tax·Lithuania·VMI·2 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.
Tax·Denmark·Skat.dk·2 months ago
Skattestyrelsen specifies when a return must be submitted before an instalment plan can be created. Businesses must also meet the minimum amount, debt-status and ongoing-payment conditions.
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.
Tax·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.
Payroll & Labour·Latvia·Valsts sociālās apdrošināšanas aģentūra·2 months ago
The revised VSAA form asks for the authorised person’s identity and power-of-attorney details. The pension-insurance rules still determine who can join.
Financial Sector & Markets·Latvia·Valsts ieņēmumu dienests·2 months ago·2 documents
A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.
Payroll & Labour·Norway·Norsk Journalistlag tariffavtaler·2 months ago
NJ corrected the published four-year minimum in the digital-media agreement from NOK 546 100 to NOK 546 000. The wage scale applies from 1 April 2026; agreed pay is not automatically reduced.
Tax·United Kingdom·GOV.UK·2 months ago
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
Accounting & Reporting·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
Tax·Latvia·Valsts ieņēmumu dienests·2 months ago
EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal dismissed FC Shipping and FB Shipping’s appeals: risk reduction is measured against the actual exposure without the relevant provisions, rather than an assumed 100% loss.
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
Defra allows several movements and sites in each upload, with separate spreadsheets per organisation. Mandatory reporting in England and Wales starts on 1 October 2026.
Tax·United Kingdom·GOV.UK·2 months ago·2 documents
The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.
Payroll & Labour·United Kingdom·GOV.UK·2 months ago
The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.
Public Sector & Economy·Estonia·Riigi Teataja·2 months ago
The amended rule ties revocation to failure to start construction within 15 months of the award decision, matching the beneficiary’s construction-start obligation.
Payroll & Labour·Estonia·Riigi Teataja·2 months ago
The replacement salary-scale annex entered into force on 7 August 2026 and applies retrospectively from 1 April 2026 to staff covered by the city’s pay guide.
Tax·United Kingdom·GOV.UK·2 months ago
Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.