Weekly tax brief | 18 December 2019

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

Cricket club caught out by VAT penalty
Sarah Halsted
A recent VAT tribunal case involving a cricket club in Yorkshire serves as a warning to sports clubs and charities to take care when issuing a certificate to claim zero-rating on the construction of a new building. HMRC’s ‘unhelpful’ letter was not a reasonable excuse for the club’s error.  

Works of art – don't monkey around when it comes to employer perks
Susan Ball
Recent research suggests that councils are sitting on almost £2bn of art, most of which is not on public display. But what happens to your tax bill when a masterpiece is given pride of place in employer-provided accommodation? 

Employment allowance changes from April 2020
Zoe Martin
A new restriction on the employment allowance will be introduced from 6 April 2020. We delve into the detail and look at the implications for employers.