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.
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.