There is a growing tendency for EU tax authorities to attempt to ‘responsibilise’ third parties for the failures of clients and partners to meet VAT obligations, Accordance chief executive Nicholas Hallam warns

The deadline for submitting automatic exchange of information (AEOI) returns for the year ended 31 December 2016 is 31 May 2017 for financial institutions, and that this is the first year for common reporting standards (CRS) filing

The manufacturers’ representative organisation EEF has announced a partnership deal with R&D tax relief specialist Jumpstart, with the aim of providing expert advice for members to secure their full entitlement of R&D tax relief

The Court of Justice of the European Union (CJEU) has handed down a ruling that the courts of one member state may review the legality of requests for tax information sent by another member state, but cannot conduct ‘fishing’ requests which are devoid of any foreseeable relevance to the tax investigation concerned

Changes to expenses rules mean that some contractors have received incorrect expenses advice from HMRC call centres. Crawford Temple, CEO of Prism, claims that rules for workers have become so complex, with the introduction of IR 35, that even HMRC is getting confused

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

A First Tier Tribunal (FTT) has dismissed an appeal against HMRC’s refusal of claims to a capital loss and to relief against income tax in respect of that loss, but allowed the appellant’s appeal against HMRC’s conclusion that a loan waiver, to wind up a scheme, was subject to income tax

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

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

In Marriott Rewards LLC [2017] TC 05634, HMRC successfully rejected a repayment claim for those in business overseas with the First Tier Tribunal (FTT) holding that certain services were not connected with immovable property and were not advertising services, with the services relating to loyalty-reward stays

HMRC has won at the Court of Appeal in a long-running argument with a provider of caravan holiday parks over the question of whether the reduced rate for VAT on supplies of fuel applies