Excise & Environmental Taxes·Denmark·Skat.dk·1 day ago
The guidance section on the portable-battery fee is gone; producer obligations now flow from the EU Battery Regulation's extended producer responsibility, applicable from 18 August 2025.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Excise & Environmental Taxes·United Kingdom·GOV.UK·2 days ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Personal & Owner Taxation·United Kingdom·GOV.UK·2 days ago
HMRC's genuine-letter page lists a 14-28 September 2026 campaign asking recipients to check Retirement Annuity Relief claims and 2024-25 Retirement Annuity Contract contributions.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.
Expenses & Benefits-in-Kind Tax Treatment·France·Légifrance·2 days ago
SF Security signs an indefinite working-time accord with its CSE: a fuel or EV-charging allowance of EUR 0.30 per kilometre beyond 40 km, capped at the tax-free ceiling, backdated to 1 January 2025.
Inheritance, Wealth & Gift Tax·Finland·Finlex·2 days ago
KHO:2026:72 grants sukupolvenvaihdoshuojennus on all inherited shares although over 80% of company assets were non-business property, and awards 1,500 euros for a one-year state-attributable delay.
Expenses & Benefits-in-Kind Tax Treatment·France·Légifrance·2 days ago
Company accord pays EUR 550 a year for cycling or carpooling with 80 single trips, plus a EUR 150 receipts-based allowance, capped at EUR 850 with season tickets.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.
Payroll Tax & Employer Contributions·France·Légifrance·2 days ago
NOVETRA scraps end-of-mission bonuses for seasonal and usage contracts, caps probation, and opens a CET, expense deduction and ICCP-funded rest to temps.
Payroll Tax & Employer Contributions·France·Légifrance·2 days ago
Provimi France's avenant from 1 January 2026 makes disability, invalidity and death cover compulsory for group IV–V managers with split base contributions.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.
Real Estate & Property Tax·United Kingdom·GOV.UK·2 days ago
HMRC's Homes for Ukraine page adds council-tax rules: guests are disregarded, but after moving to an extension visa the disregard depends on the host's thank you payment eligibility.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 days ago
HMRC internal guidance now treats deliberate omissions as sanctionable conduct, investigates organisations as well as firms, and adds when a former or later adviser need not correct old returns.
Inheritance, Wealth & Gift Tax·France·Service Public·2 days ago
The election needs an express declaration in a valid will plus the chosen state's nationality at the time of the will or of death; electing French law brings the children's reserved share back into play.