Financial Sector & Markets·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.
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·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.
Audit·Norway·Revisorforeningen·2 months ago
Finanstilsynet clarifies internal transfers, documentation and continuation reviews. Audit firms should check their routines against the guidance.
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
SAHP 2026–2036 payment flexibility requires a satisfactory guarantee dated before the first claim; eligible expenditure must already have been paid.
Tax·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.
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
The 2026 handbook permits schemes without prior approval only where employee-default costs and liabilities are comprehensively mitigated; colleges must document those safeguards.
Tax·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.
Legal & Corporate·Finland·Patentti- ja rekisterihallitus·2 months ago
For final-account web filings, other attachments are public. PRH also says the registered extract will go to the contact person’s or the company’s address.
Tax·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.
Tax·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.
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.
Tax·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.
Tax·United Kingdom·GOV.UK·2 months ago
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
Public Sector & Economy·Latvia·Valsts ieņēmumu dienests·2 months ago·2 documents
VID lists Star Bright Media S.R.L, Next Global Era Limited and RUNITUP LTD under decisions of 28 July 2026. Payment-service duties are tied to receipt of the relevant decision.
Payroll & Labour·United Kingdom·GOV.UK·2 months ago
Annex U keeps a £5,000 annual ceiling for each payment; the circular also sets out pay rates and revised eligibility for voluntary-retirement compensation.
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·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.
Tax·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.