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HMRC guidance: Updated diverted profits tax guidance, and aggregates levy briefing

The following have been published:

  • Updated guidance on the diverted profits tax (www.bit.ly/12Qn0GK) to include additional explanatory notes expanded examples and flowcharts. This will in due course be incorporated into HMRC’s international manual;
  • Revenue & Customs Brief 20/2015 on the ending of aggregates levy relief for filler in the form of fine aggregate particles used in the manufacture of asphalt (www.bit.ly/1ImhCPW).
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