Tax Courts & Tribunal Decisions·United Kingdom·Case Law·2 months ago
SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 months ago·13 documents
Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.
Corporate & Income Tax·Sweden·Skatteverket·2 months ago·3 documents
Skatteverket’s new entries distinguish the 31 July balance-sheet rate, the annual income-statement average and the July reporting-period average.
Real Estate & Property Tax·Sweden·Skatteverket·2 months ago
For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.
Tax Filing, Registration & Penalties·Finland·Vero·2 months ago
Vero tells taxpayers who corrected their return to await the new assessment decision before paying residual tax. The replacement decision sets the amount and payment dates.
Tax Rulings & Binding Consultations·United Kingdom·GOV.UK·2 months ago
Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
VID sets out how to apply for TIR consignor status. Applicants must meet compliance, financial and guarantee-association conditions before authorisation.
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·GOV.UK·2 months ago·7 documents
Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·GOV.UK·2 months ago·2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
Inheritance, Wealth & Gift Tax·United Kingdom·Case Law·2 months ago·2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
Latvia’s customs guidance specifies when priority status is checked. Incorrect booking data or an ineligible load can mean cancellation without a refund.
Customs & Trade·United Kingdom·GOV.UK·2 months ago
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago
Subsequent intervals end on the de-grouping anniversary. Businesses must also agree how to measure taxable use when those intervals fall outside their normal tax year.
Tax Incentives, Credits & Reliefs·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains the family and evidence tests for the 50% vehicle-operation-tax payment. Adults under 24 in education or 11-month defence service can count.
E-Invoicing & Digital Tax Reporting Mandates·United Kingdom·GOV.UK·2 months ago
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
International Tax / Double Tax Treaties·United Kingdom·GOV.UK·2 months ago
The revised guidance removes a blanket exclusion, but the Protocol limits UK-resident Saudi nationals to credit for Saudi income tax on their Saudi-source income.
Capital Gains Tax·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains how to replace a quarterly DK return with an annual one when corrected quarterly gains no longer exceed €1,000.
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 months ago
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.