Tax·United Kingdom·Case Law·1 month 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.
Tax·Latvia·Valsts ieņēmumu dienests·1 month 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.
Payroll & Labour·Latvia·Valsts sociālās apdrošināšanas aģentūra·1 month ago
The revised VSAA form asks for the authorised person’s identity and power-of-attorney details. The pension-insurance rules still determine who can join.
Financial Sector & Markets·Latvia·Valsts ieņēmumu dienests·1 month ago·2 documents
A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.
Payroll & Labour·Norway·Norsk Journalistlag tariffavtaler·1 month ago
NJ corrected the published four-year minimum in the digital-media agreement from NOK 546 100 to NOK 546 000. The wage scale applies from 1 April 2026; agreed pay is not automatically reduced.
Tax·United Kingdom·GOV.UK·1 month 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.
Accounting & Reporting·Latvia·Valsts ieņēmumu dienests·1 month ago
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
Tax·Latvia·Valsts ieņēmumu dienests·1 month ago
EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.
Tax·United Kingdom·Case Law·1 month 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.
Public Sector & Economy·United Kingdom·GOV.UK·1 month ago
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.
Tax·United Kingdom·GOV.UK·1 month 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.
Payroll & Labour·United Kingdom·GOV.UK·1 month ago
The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.
Tax·United Kingdom·Case Law·1 month 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.
Public Sector & Economy·Estonia·Riigi Teataja·1 month ago
The amended rule ties revocation to failure to start construction within 15 months of the award decision, matching the beneficiary’s construction-start obligation.
Payroll & Labour·Estonia·Riigi Teataja·1 month ago
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.
Tax·United Kingdom·GOV.UK·1 month 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.
Tax·Finland·Vero·1 month 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.
Tax·Lithuania·VMI·1 month 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.
Audit·Norway·Revisorforeningen·1 month ago
Candidates for the 2026 practical exam can send further material — e.g. practice confirmation from several employers — by replying to e-mail received on registration. The registration and documentation deadline was 31 August 2026.