Withholding Tax Rules·Denmark·Skat.dk·1 month ago
Skattestyrelsen will reopen relevant refusals under its former three-year practice. It expects reopening by the end of 2026; the notice sets conditions for the cases covered.
Capital Gains Tax·United Kingdom·Case Law·1 month ago
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
International Tax / Double Tax Treaties·Sweden·Skatteverket·1 month ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Tax Filing, Registration & Penalties·Sweden·Skatteverket·1 month ago
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Personal & Owner Taxation·United Kingdom·GOV.UK·1 month ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Excise & Environmental Taxes·Finland·Vero·1 month ago·2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Real Estate & Property Tax·Sweden·Skatteverket·1 month ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Tax Incentives, Credits & Reliefs·United Kingdom·GOV.UK·1 month ago
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·1 month ago
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·1 month ago
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·1 month ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·1 month ago·11 documents
HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.
Inheritance, Wealth & Gift Tax·United Kingdom·Chartered Institute of Taxation·1 month ago
An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.
Personal & Owner Taxation·United Kingdom·Revenue Jersey·1 month ago·2 documents
Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.
Global Minimum Tax & BEPS·United Kingdom·GOV.UK·1 month ago·2 documents
Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.
Real Estate & Property Tax·United Kingdom·GOV.UK·1 month ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Tax Filing, Registration & Penalties·Finland·Vero·1 month ago
Vero says the new CRS/DAC2 schema will also cover corrections for earlier years. The option to submit a replacement annual return ends for both CRS/DAC2 and FATCA.
VAT / GST / Indirect Tax·Lithuania·VMI·1 month ago
The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.
Tax Courts & Tribunal Decisions·United Kingdom·Case Law·1 month ago
The court recommends establishing the in-use deduction with the authority before starting work, even where a developer considers the zero-CIL notice exception applies.