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Budget 2020: Renewables and clean technology overview

11 March 2020

In the Budget 2020, the Chancellor announced a number of measures to invest in green technologies and renewable energy.

Budget 2020: Pensions tax overview

11 March 2020

The big news from a pensions perspective in the 2020 Budget announcement was the increase in the income thresholds above which the tapered annual allowance applies for high earners wishing to make pension contributions.

VAT tribunal allows zero-rate for digital newspapers

26 February 2020

Following a tribunal ruling, an independent review and a celebrity led campaign, the Government is under pressure on three sides to end the application of VAT at 20 per cent to digital publications.

A bluffer’s guide to the Climate Change Levy

25 February 2020

As green taxes are likely to play a greater role in the UK’s taxation system in the future, we try to shed some light on the much-misunderstood Climate Change Levy.

HMRC invites claims for overpaid VAT but doesnt agree to pay them

25 February 2020

Following the News Corp and Ireland Ltd Upper Tribunal decision released late last year, in which it was held that the digital editions of The Times and other News Corp newspapers should be zero-rated for VAT, HMRC has published a new briefing explaining how businesses can now submit claims for overpaid VAT. But there is a snag - any claims made are unlikely to be paid until when, and if, the litigation is finally concluded in News Corp’s favour.

'Change is coming, whether you like it or not' – Greta Thunberg

12 February 2020

In October 2018, the Chancellor unexpectedly announced the ending from April 2020 of Enhanced Capital Allowances (ECA) for energy- and water-efficient plant and machinery. With the deadline fast approaching there is still time for businesses to benefit from this valuable relief. But is this really the end of tax relief for energy efficiency?

When petrol and diesel cars are banned, what will replace fuel duty?

12 February 2020

Last week, the Government announced its plans to bring forward the ban on the sale of new petrol, diesel and hybrid cars by five years to 2035. The move will lead to a corresponding decrease in fuel duty receipts, so what will replace the current system?

It feels as though the new road tax on motorhomes has been driven by too much Top Gear

05 February 2020

The Government is proposing a 700 per cent increase in road tax for motorhomes, but there is little to back it up from a tax or environmental perspective and it would leave a damaged manufacturing industry behind.

Two simple tax changes could help the government meet its climate change targets

18 December 2019

Reports that the new UK government will create an energy and climate change department to lead the way in tackling the climate emergency got us thinking. In the first weeks of this new government, are there any simple tax changes which would help the UK meet its climate change targets?

Graham Steele

Partner

Graham is a tax partner and leads RSM’s North West region innovation reliefs team.

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