Tax Courts & Tribunal Decisions·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.
Excise & Environmental Taxes·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.
Customs & Trade·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.
Tax Filing, Registration & Penalties·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.
Customs & Trade·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.
Fixed Asset Depreciation — Tax Rules·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.
Tax Filing, Registration & Penalties·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.
Personal & Owner Taxation·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.
Excise & Environmental Taxes·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.
Capital Gains Tax·Finland·Vero·2 months ago·2 documents
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.
Expenses & Benefits-in-Kind Tax Treatment·Lithuania·VMI·2 months ago
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.
International Tax / Double Tax Treaties·Finland·Vero·2 months ago·2 documents
Vero clarifies Finnish-source income for non-resident individuals, distinguishing work-based dividends from ordinary and disguised dividends and addressing non-business work compensation.
Tax Filing, Registration & Penalties·Estonia·e-MTA·2 months ago·4 documents
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.
Customs & Trade·United Kingdom·GOV.UK·2 months ago·2 documents
Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago
HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.
VAT / GST / Indirect Tax·Estonia·e-MTA·2 months ago·4 documents
Updated guidance says systematic income does not by itself make an association’s activity commercial where it funds the services and profits are not distributed.
Transfer Pricing·Norway·Skatteetaten·2 months ago
Skatteetaten’s technical guide requires a reason when country code XX is used. Version 10 also clarifies the submission timestamp and handling of corrections.
E-Invoicing & Digital Tax Reporting Mandates·Norway·Skatteetaten·2 months ago
The platform-reporting guide clarifies seller residence, overseas exchanges and property data ahead of the first reports for new sellers on 31 January 2027.
Excise & Environmental Taxes·Finland·Vero·2 months ago·2 documents
The indexed schedule applies from 1 January through 31 December 2027, subject to any overriding statutory tax table; beer and spirits use a different tax unit from wine.