Revenue & Customs Brief 22/11 clarifies guidance on the acquisition of electricity from a combined heat and power station and the availability of an exemption from climate change levy for ‘qualifying power output’.
Mark Schofield and Harry Manisty examine what the recent policy announcements on green taxes mean for tax professionals in UK businesses. Plus an in-house perspective from Will Morris explaining the impact on General Electric’s business
The Climate Change Levy (Suspension of Recycling Exemption) Order, SI 2011/1023, suspends the exemption in respect of taxable commodities supplied for use in aluminium and steel recycling.
The Landfill Tax (Qualifying Material) Order, SI 2011/1017, sets out the material that qualifies for a lower rate of landfill tax, in accordance with criteria published in
Barbara Bell reviews the Budget 2011 Tax Proposals
The Landfill Tax (Amendment) Regulations, SI 2011/894, change the maximum credit that landfill site operators may claim against their annual landfill tax liability when making contributions in respect of the Landfill Communit
Revenue & Customs Brief 11/11 discusses the practical implications of changes made by The Climate Change Levy (General) (Amendment) Regulations, SI 2011/684, with effect from 1 April 2011.