Energy Red Tape Challenge

The formal scope of the Red Tape Challenge excludes regulations on tax and spend measures and the activities of the independent Economic Regulators - for example the Renewables Obligation (tax and spend) and license conditions for electricity suppliers (Ofgem).

Jimmy Tse

An ACCA qualified Accountant and Chartered Tax Adviser. Jimmy focuses on helping members with their tax queries and assists in CLA tax policy development.

Louise Speke

Louise has overall responsibility for tax law and policy, including the tax advisory service to members. She originally qualified as solicitor and after leaving private practice spent over 13 years as the Law Society’s Tax Policy Adviser before joining the CLA in July 2013.

She represents the CLA on HMRC’s Capital Tax Liaison Group and their VAT on Land & Property Liaison Group.  She is also a member of the Welsh Government Tax Forum.

 

GN07-17 Non-domestic Rates Post Budget Update (England)

Following the uproar to the large increases in the draft 2017 valuation lists and the concern of many businesses that they were facing increases that were disproportionate the Chancellor announced in his budget three additional reforms on top of those already announced, that he hoped would help the transition:

  • Support for small businesses losing Small Business Rate Relief
  • English local authorities discretionary relief to support hard-hit businesses
  • £1000 business rate discount for public houses

This Guidance Note gives details of these changes, and gives an outline of the Non Domestic Rates systems, reliefs, and appeals.

Making Tax Digital

We have responded to the HM Revenue and Customs (HMRC) consultation which that as announced at Autumn Statement 2015, most businesses, self-employed people and landlords will, by 2020, be required to use software or apps ("digital tools") to keep their business records and to provide regular updates of information to HMRC.  The consultation also considers how digital record keeping and regular updates should operate.  HMRC consider this change to be as big as the change to self-assessment.

Reforming business rates appeals: check, challenge appeal

This DCLG consultation proposed reform of the current business rates appeal system to a three stage process (check, challenge, appeal).  The CLA supports this proposal providing the appeals system is better resourced to achieve agreement earlier in the process.  A back stop of the appeal being dealt with fully within a year or 18 months, that way a business operator would not be liable to anymore than one rates payment on a disputed assessment.

Reforming the business energy efficiency tax landscape

The CLA responded to the HMRC Business Energy Tax Review Consultation.  The consultation considers simplification of the business energy tax landscape to reduce policy overlap between the Carbon Reduction Commitment (CRC), Energy Saving Opportunities Scheme (ESOS) and the Climate Change Levy (CCL).  The main proposal is to simplify the energy tax landscape by ending the CRC scheme which generally applies to mid and large scale energy using corporate business and instead adapt the CCL to make it a more effective driver of energy efficiency.  Changes to Climate Change Agreements (which provide some energy intensive sectors with reduced rates of CCL) are also proposed.  The change would be revenue neutral and so would suggest a rebalancing of the burned from large businesses onto smaller businesses.  The CLA response highlights concerns around the impact on smaller businesses and the need to provide protection from increased energy costs for energy intensive agricultural businesses and also suggests ways to ensure the levy encourages improved energy efficiency amongst businesses including with incentive schemes.

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