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The surprise announcement in the summer Budget that the climate change levy (CCL) exemption for renewable energy is to be removed poses questions about the future of environmental taxation.

We engaged with HMRC several months ago on the operation of the default surcharge.

We submitted a response to HMRC in April on the proposals to restrict the deduction of VAT incurred in the UK but relating to foreign branches or establishments on 1 April 2015.

HMRC published draft changes to Notice 741A but, as a result of comments received, have delayed publication of a change notice and have asked for further input.

The Indirect Taxes Sub-Committee has been working on VAT issues relating to property. They include working with the European Commission on defining what are and are not ‘land-related services’.

We have received reports from members of continuing delays by the Option to Tax National Unit in responding to options that have been notified.

Following the passing of the Wales Act 2014, the Welsh government consultation document published on 24 February seeking views on a devolved Welsh landfill disposals tax (LDT) from April 2018.

Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on 15 May.

It is not uncommon for homes to be built with work facilities such as an office.

Background

UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input tax) to be deducted (regs 101 and 102).