Our roundup of the latest tax news and cases including loss relief for LLP member in Hamilton case, tax relief on R&D payments, four-year time limit not applicable to self assessment in Higgs, HMRC non-resident landlord scheme guidance, Revenue Scotland goes live for LBTT collections, 2015-16 tax rate changes. Sharon Khin reports

The new pan-European digital VAT rules implemented in January 2015 have created a reporting headache for small and micro businesses, say Nick Hallam, CEO and Rob Janering, senior VAT consultant at Accordance

The European Commission’s VAT Expert Group has adopted an opinion which supports cross-border rulings (CBR) pilot and the extension of the CBR test case until 2018

The recent CJEU ruling in the Luxembourg case over VAT rates on digital sales of e-books makes it highly unlikely that e-books could ever be zero rated in the UK, says Graham Elliott, transaction tax consultant at Withers Worldwide 

The European Court of Justice (ECJ) has ended the long running debate about France and Luxembourg’s use of reduced VAT rates for ebooks by deciding that electronic books, as opposed to paper books, are subject to VAT at the standard rate