Kostnader og naturalytelser — skattemessig behandling·Storbritannia·GOV.UK·for 2 måneder siden
Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.
Gevinstbeskatning·Storbritannia·GOV.UK·for 2 måneder siden
HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.
Gevinstbeskatning·Storbritannia·GOV.UK·for 2 måneder siden
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Skattemelding, registrering og tilleggsskatt·Storbritannia·GOV.UK·for 2 måneder siden
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Toll og handel·Storbritannia·GOV.UK·for 2 måneder siden
Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.
Gevinstbeskatning·Storbritannia·GOV.UK·for 2 måneder siden
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Skattemelding, registrering og tilleggsskatt·Storbritannia·GOV.UK·for 2 måneder siden
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Skattemelding, registrering og tilleggsskatt·Storbritannia·GOV.UK·for 2 måneder siden
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Skattemelding, registrering og tilleggsskatt·Storbritannia·Chartered Institute of Taxation·for 2 måneder siden
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Skatteinsentiver, fradrag og lettelser·Sverige·FAR·for 2 måneder siden
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.
Toll og handel·Estland·e-MTA·for 2 måneder siden
Koidula and Narva railway border offices move to 07:00–19:00 daily. Sillamäe customs office moves to weekdays, 08:00–16:00.
Skattemelding, registrering og tilleggsskatt·Storbritannia·GOV.UK·for 2 måneder siden
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.
Opsjoner og aksjebasert avlønning — skattemessig behandling·Finland·Vero·for 2 måneder siden·2 dokumenter
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.
Gevinstbeskatning·Storbritannia·GOV.UK·for 2 måneder siden
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.
Særavgifter og miljøavgifter·Sverige·Regeringskansliets rättsdatabaser·for 2 måneder siden
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.
Internasjonal skatt / skatteavtaler·Sverige·Regeringskansliets rättsdatabaser·for 2 måneder siden
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
Toll og handel·Storbritannia·GOV.UK·for 2 måneder siden
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
Eiendom og eiendomsskatt·Sverige·Skatteverket·for 2 måneder siden
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.
Skattemelding, registrering og tilleggsskatt·Storbritannia·GOV.UK·for 2 måneder siden·7 dokumenter
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.