Tax·United Kingdom·GOV.UK·3 weeks ago
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
Tax·Sweden·Skatteverket·3 weeks ago
Food-grade goods keep the reduced VAT rate even when sold in feed shops and even with dual use as animal feed; what matters is whether the product is food.
Tax·European Union·EUR-Lex·3 weeks ago
GOES, laminations and cores face provisional safeguard duties and quotas from 25 September 2026 to 26 February 2027 — cores inside transformers pay a flat duty with no quota; check thresholds and exclusions now.
Payroll & Labour·Estonia·Sotsiaalkindlustusamet·3 weeks ago
From 1 October 2026 a non-working expectant mother whose child's other parent has died can receive ema vanemahüvitis from 70 days before the expected birth, filing a taotlus with the deceased parent's surmatõend.
Tax·United Kingdom·GOV.UK·3 weeks ago
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
Tax·France·impots.gouv.fr·3 weeks ago
Groups over €750m revenue face three French filings; US groups get Side-by-Side relief from 2026 while start-up exemptions never cover the domestic top-up tax.
Tax·European Union·EUR-Lex·3 weeks ago
UK-origin titanium dioxide gets three new TARIC additional codes (88ET, 88EU, 8999) and Union surveillance from the day after publication — update declarations and keep origin evidence ready.
Financial Sector & Markets·Lithuania·Etar·3 weeks ago
LAR restated its AML inspection procedure: a risk-based annual plan by 31 May, 15-day objection window for firms, strict inspector-independence bars, and binding instructions or sanctions under Articles 35-38.
Tax·United Kingdom·GOV.UK·3 weeks ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Payroll & Labour·Norway·Arbeidstilsynet·3 weeks ago
The rewritten deputy paragraph keeps one deputy per AMU member but no longer says the employer deputy must come from top management, and says worker deputies are elected with the members.
Tax·Estonia·e-MTA·3 weeks ago·4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Tax·United Kingdom·GOV.UK·3 weeks ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Tax·United Kingdom·GOV.UK·3 weeks ago·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Tax·Estonia·e-MTA·3 weeks ago
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Tax·Norway·Skatteetaten·3 weeks ago
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
Payroll & Labour·Germany·Rechtsprechung des Bundes·3 weeks ago
The Ninth Ordinance extends the 1% winter-employment levy (0.6% employer, 0.4% employee) to 31 December 2027; § 3a then lapses on 1 January 2028.
Payroll & Labour·Norway·Arbeidstilsynet·3 weeks ago
Smoke- and chemical-diving guidance now places responsibility on the utrykningsleder to have on-site risk conditions assessed at emergency call-outs, with restated employer duties for a fully sound working environment.
Tax·Finland·Vero·3 weeks ago·2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Accounting & Reporting·Finland·Patentti- ja rekisterihallitus·3 weeks ago·7 documents
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.