Plans to overhaul the funding of social care with the introduction of a single capital floor on savings and assets for care costs, set at £100,000, are vague and the Conservatives have provided any precise detail on how they will work, while contradicting the recently introduced inheritance tax nil-rate band, reports Sara White

In Anstock [2017] TC 05784, the First Tier Tribunal (FTT) allowed a taxpayer’s appeal against an information notice, finding that there was no evidence that the notice had been sent or received and it did not contain precise, clear and unambiguous requests for information so was not valid

Firms providing tax advice can expect greater scrutiny and regulation should the Conservatives remain in government following the general election on 8 June

The UK remains the most expensive destination among the top 40 financial-hub countries for expatriates from foreign companies, despite the fall in sterling, largely because of higher tax costs, according to analysis by ECA International 

Corporation tax would be restored to 20% under a Liberal Democrat government, as the party considers shifting from a profits tax to a turnover- or sales-based model, its manifesto reveals

Anne Scott has been appointed as the inaugural tax chamber president of the First Tier Tribunal (FTT) for Scotland, with effect from 24 April when control of devolved taxes transferred from the Tax Tribunals for Scotland to the newly-created Scottish Tribunals

In Islam t/a Zainub Takeway [2017] TC 05814, the First Tier Tribunal (FTT) allowed a taxpayer’s appeal against daily late filing penalties because of a lack of evidence, but dismissed the appeal against the initial £100 late filing penalty because the taxpayer did not have a reasonable excuse

Labour claims it will fund its £48.6bn of pledges with extra tax revenue, including from a new 50p income tax band for those earning over £123,000, as it launched its election manifesto

From January 2018, pension scheme administrators will be informed on individual scheme members’ residency tax status to allow them to calculate the correct amount of tax relief due, in light of the recent introduction of the Scottish rate of income tax

A Swedish banker who had £57,000 taken from her bank account by Credit Suisse to comply with the requirements of the former UK-Swiss tax cooperation agreement has lost a claim in the High Court for a refund of most of the levy from HMRC on the grounds that the amount of tax in dispute was under £7,000

HMRC has confirmed the annual subscription limit for the now closed child trust funds (CTF) for 2017 to 2018 will be £4,128, same of the Junior ISA which is the recommended tax-free savings vehicle for children

The Scottish finance secretary has indicated the government is conserving whether to raise the top rate of income tax in Scotland to 50p next year, in line with an SNP manifesto commitment