CIOT and ATT’s Joint Climate Change Working Group
The remit of the Climate Change Working Group (CCWG) is to consider the implications of climate change and net zero for UK tax policy. This includes:
The remit of the Climate Change Working Group (CCWG) is to consider the implications of climate change and net zero for UK tax policy. This includes:
Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy saving materials in the UK.
The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Net Zero’s consultation: ‘Climate Change Agreements:
The Low Incomes Tax Reform Group (LITRG) has been campaigning for more than five years for the government to address a longstanding pensions inequality impacting low earners.
In this article, we summarise the main points from meetings of various groups that took place in early Spring 2023, which are attended by CIOT, LITRG and ATT volunteers.
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.
Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5) in which the ATT’s Natural Capital Working Group
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to calculate holiday entitlement for staff without normal working hours was a s
It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients involved in the Woodland and Peatland Codes and a lot has happened since then.
The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax