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Why should I be interested in the vapour recovery scheme?
The CIOT has responded to HMRC’s excise duty consultation, ‘Vapour recovery scheme: options for replacing the extra-statutory concession (ESC)’.
Devolved air passenger duty
Background
Air passenger duty (APD) is being devolved to Scotland and, if it agrees, Wales. It has already been partly devolved to Northern Ireland.
Scotland update – round-up of submissions and meetings
The CIOT and LITRG made submissions to four committees of the Scottish parliament in August.
Work and Pensions Select Committee: pension freedom guidance and advice inquiry
LITRG has submitted written evidence to the Work and Pensions Select Committee on its inquiry into whether people are adequately supported in making good, informed decisions about their retirement
Disclosure of tax avoidance schemes (DOTAS) – revised form AAG6 and new form AAG7
The CIOT has commented on two DOTAS forms that HMRC recently published in draft.
R&D tax credits: reimbursed expenses
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the meaning of CTA 2009 s 1123(3) and therefore qualify for R&D tax credits.
Annual tax on enveloped dwellings (ATED) and flat ‘management’ companies
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies owning the freehold, or a long lease, of a block of flats, whose shareholders
Change of direction for green taxation?
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.