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HMRC guidance: 25 November 2020

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Excise Notice CCL1/3: Climate change Levy: reliefs and special treatments for taxable commodities: updated at section 6.9 to set out the situations where HMRC will issue a direction to treat a landlord as a ‘directed utility’, such that taxable commodities used by the directed utility will be treated as a self-supply on which the person needs to account for climate change levy.

Issue: 1511
Categories: News