Tax·United Kingdom·GOV.UK·3 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.
Industry: Legal and accounting activities
Accounting & Reporting·Latvia·Valsts ieņēmumu dienests·3 months 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.
Industry: Across industries
Tax·Latvia·Valsts ieņēmumu dienests·3 months ago
EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.
Industry: Manufacture of basic iron and steel and of ferro-alloys
Tax·United Kingdom·Case Law·3 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.
Industry: Water transport
Public Sector & Economy·United Kingdom·GOV.UK·3 months 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.
Industry: Water supply; sewerage, waste management and remediation activities
Tax·United Kingdom·GOV.UK·3 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.
Industry: Across industries
Payroll & Labour·United Kingdom·GOV.UK·3 months 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.
Industry: Across industries
Tax·United Kingdom·Case Law·3 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.
Industry: Across industries
Public Sector & Economy·Estonia·Riigi Teataja·3 months 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.
Industry: Construction of residential and non-residential buildings
Payroll & Labour·Estonia·Riigi Teataja·3 months 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.
Industry: General public administration activities
Tax·United Kingdom·GOV.UK·3 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.
Industry: Gambling and betting activities
Tax·Finland·Vero·3 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.
Industry: Across industries
Tax·Lithuania·VMI·3 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.
Industry: Across industries
Audit·Norway·Revisorforeningen·3 months 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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·Norway·Revisorforeningen·3 months ago
Comments are due by 17 November 2026. Revisorforeningen will coordinate a response with its Nordic sister organisations and asks Norwegian auditors of small and less complex entities for input by 15 October 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Finland·Vero·3 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.
Industry: Across industries
Tax·Estonia·e-MTA·3 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.
Industry: Financial and insurance activities
Tax·United Kingdom·GOV.UK·3 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.
Industry: Across industries
Tax·United Kingdom·GOV.UK·3 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.
Industry: Across industries