Weekly tax brief | 23 July 2019

Carbon offsetting consultation overlooks existing taxes and devolution
George Bull
Transport Secretary Chris Grayling has launched a call for evidence on offsetting carbon emissions produced by transport. While initially promising, the document completely overlooks existing taxes, such as fuel duty and air passenger duty, and ignores the inconvenient truth that aspects of these have been devolved around the UK.

Will Boris suffer a bedroom tax?
Chris Etherington
With Boris Johnson due to move into Number 10 Downing Street, we take a look at how he might be taxed personally as Prime Minister. What tax perks lie in wait for him; are there any downsides; and most importantly, will he be taxed on his new furniture including a new bed?

HMRC attempts to tackle VAT on credit notes (again)
Philip Munn
If you make a mistake when calculating the VAT on your tax return, corrections are meant to be made within the four-year cap; however, many are making a credit or debit note instead which is not subject to a cap. To stop a perceived tax advantage for businesses, the government is set to change the law (again).

The NHS launch High Court action for huge £2.35bn tax rebate
Scott Harwood 
Should the NHS, which is funded by taxation, pay tax? On the face of it, this would seem a simple question with an obvious answer, but not so.

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