Lønn og arbeidsliv·Norge·Norsk Journalistlag tariffavtaler·for 2 måneder siden
NJ rettet den publiserte fireårsminstelønnen i avtalen for digitale medier fra 546 100 til 546 000 kroner. Satsene gjelder fra 1. april 2026; avtalt lønn reduseres ikke automatisk.
Skatt·Storbritannia·GOV.UK·for 2 måneder siden
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.
Regnskap og rapportering·Latvia·Valsts ieņēmumu dienests·for 2 måneder siden
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
Skatt·Latvia·Valsts ieņēmumu dienests·for 2 måneder siden
EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.
Skatt·Storbritannia·Case Law·for 2 måneder siden
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.
Offentlig sektor og økonomi·Storbritannia·GOV.UK·for 2 måneder siden
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.
Skatt·Storbritannia·GOV.UK·for 2 måneder siden·2 dokumenter
The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.
Lønn og arbeidsliv·Storbritannia·GOV.UK·for 2 måneder siden
The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.
Skatt·Storbritannia·Case Law·for 2 måneder siden
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.
Offentlig sektor og økonomi·Estland·Riigi Teataja·for 2 måneder siden
The amended rule ties revocation to failure to start construction within 15 months of the award decision, matching the beneficiary’s construction-start obligation.
Lønn og arbeidsliv·Estland·Riigi Teataja·for 2 måneder siden
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.
Skatt·Storbritannia·GOV.UK·for 2 måneder siden
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.
Skatt·Finland·Vero·for 2 måneder siden·2 dokumenter
Vero’s new examples distinguish the buyer’s costs from investor costs, financing fees from acquisition costs, and deductible sale fees from tax-exempt proceeds.
Skatt·Litauen·VMI·for 2 måneder siden
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Revisjon·Norge·Revisorforeningen·for 2 måneder siden
Kandidater til praktisk eksamen 2026 kan sende ytterligere materiale – f.eks. praksisbekreftelse fra flere arbeidsgivere – ved å svare på e-posten de mottar ved registrering. Fristen var 31. august 2026.
Revisjon·Norge·Revisorforeningen·for 2 måneder siden
Høringsfristen er 17. november 2026. Revisorforeningen samordner svar med nordiske søsterorganisasjoner og ber norske revisorer av små og mindre komplekse enheter om innspill innen 15. oktober 2026.
Skatt·Finland·Vero·for 2 måneder siden·2 dokumenter
Vero clarifies Finnish-source income for non-resident individuals, distinguishing work-based dividends from ordinary and disguised dividends and addressing non-business work compensation.
Skatt·Estland·e-MTA·for 2 måneder siden·4 dokumenter
e-MTA submissions are due to pause in December 2026 and reopen, provisionally, in February 2027. Older-period corrections will also need the new XML format.
Skatt·Storbritannia·GOV.UK·for 2 måneder siden·2 dokumenter
Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.