Europe

Denmark: Denmark Tax Authority Finds Errors or Fraud in 60% of Social Dumping Audits

On 24 September 2026, the Danish Tax Authority released its 2025 annual review of social dumping controls, revealing that over 60% of audits uncovered errors or deliberate fraud. The investigations led to tax and VAT reassessments totaling approximately DKK 539 million. The report highlights construction, hospitality, and cleaning as high-risk sectors. Skattestyrelsen emphasizes increased use

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United Kingdom: Taxation of Pension Payments: ‘Relevant Accretions’ Clarified

HM Revenue & Customs (HMRC) updated its Pensions Tax Manual (PTM063200) on 24 September 2026 to provide detailed clarification on the calculation of ‘relevant accretions’ under the Finance Act 2004 provisions for taxing pension lump sums. ‘Relevant accretions’ represent the growth element of uncrystallised funds paid as an Uncrystallised Funds Pension Lump Sum (UFPLS) or

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Portugal: Portugal Updates STADATRA-CAU Manual for Customs Declaration Amendments

On 24 September 2026, the Portuguese Tax and Customs Authority (AT) published Ofício-circulado n.º 16126/2026, releasing version 2.0 of the STADATRA-CAU manual. This manual governs the procedures for amending and cancelling customs declarations within the CAU (Customs Automated System) for transit and export operations. The update reflects recent regulatory changes and aims to streamline declaration

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Albania: Albania IT Export Tax Changes After 5% Rate Expires

As of 1 January 2026, Albania’s preferential 5% corporate income tax rate for IT service exports has officially expired, following the conclusion of the incentive period established under Law No. 29/2023, Article 69. The measure, introduced to stimulate the digital economy, applied to certified IT companies with annual turnover below 14,000,000 LEK. With the expiration,

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United Kingdom: UK Betting and Gaming Duty Statistics Release September 2026

On 24 September 2026, HM Revenue & Customs published the latest National Statistics announcement for UK Betting and Gaming Statistics, covering duty receipts and compliance metrics for the quarter ending June 2026. This release provides authoritative data on Remote Gaming Duty (RGD), General Betting Duty (GBD), and Pool Betting Duty (PBD) collections, serving as a

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United Kingdom: Devolved Property Income Tax Powers Commence in Wales

The Welsh Rates of Income Tax (WRIT) (Property Income) Regulations 2026 came into force on 24 September 2026, formally activating the Welsh Government’s power to set distinct income tax rates on property income (rental profits) for Welsh taxpayers. This marks the first exercise of the devolved property income tax powers under the Wales Act 2017.

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United Kingdom: UK R&D Tax Credits Statistics Released September 2026

On 24 September 2026, HM Revenue & Customs released the September 2026 edition of Research and Development Tax Credits Statistics, providing comprehensive data on claims made under the SME R&D relief and the Research and Development Expenditure Credit (RDEC) schemes for accounting periods ending in 2024. This publication is the primary source for tracking the

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United Kingdom: Government Introduces Cash ISA Subscription Limit Restriction

The Treasury laid the Individual Savings Account (Amendment) Regulations 2026 on 24 September 2026, introducing a £5,000 annual subscription limit for Cash ISAs within the overall £20,000 ISA allowance, effective from 6 April 2027. The measure, announced in the Spring Budget 2026, aims to incentivize long-term equity investment by restricting the amount of new money

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Slovenia: Slovenia Urges Entities to Verify Beneficial Ownership Register Entries

On 24 September 2026, the Slovenian Financial Administration, in coordination with the Ministry of Finance, issued a public call for all legal entities — particularly commercial companies, cooperatives, associations, institutes, and foundations — to verify their entries in the Register of Beneficial Owners (RDL). This register, established under the Prevention of Money Laundering and Terrorist

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United Kingdom: CenTax: Only 10% of Top Earners Pay Near 47% Marginal Rate

The Centre for Tax Analysis (CenTax) published a research briefing on 24 September 2026 revealing that only one in ten individuals with incomes above £150,000 pays an effective marginal tax rate close to the statutory 47% (45% Income Tax + 2% NICs). Using anonymized HMRC administrative data, the study finds the median effective marginal rate

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