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HMRC guidance

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The following have been published:

  • Updated Construction Industry Scheme Reform (CISR) Manual, to include a revised section on the distinction between ‘property development’ and ‘property investment’ in determining whether a business is a mainstream contractor for CIS purposes;
  • Notice CCL1/4: Climate change levy – electricity from renewable sources, updated to include the withdrawal of the renewables exemption with effect from 1 August 2015;
  • Notice 700/44: Barristers and advocates, which cancels and replaces the September 2014 of this VAT notice; and
  • Notice 700/60: VAT payments on account, which cancels and replaces the June 2014 version.
Issue: 1283
Categories: News