Market leading insight for tax experts
View online issue


On 27 March 2015 the EC gave state aid approval to all of the UK’s aggregates levy exemptions, with the exception of shale aggregate in specific circumstances.

Following Budget day proposals, HMRC is consulting until 10 June 2015 on a package of measures to reform the landfill communities fund, aimed at accelerating spending of funds on community projects, including a proposed 7.5%

The following regulations also take effect from 1 April 2015:

The meaning of ‘site’ for the aggregate levy

Revenue Scotland has published detailed legislative guidance for land and buildings transactions tax (LBTT); and Scottish landfill tax.

The Welsh government is consulting until 19 May 2015 on a new landfill disposals tax to replace the UK landfill tax in Wales from April 2018.

Tax differentials and state aid

Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain

Your Lexis®PSL Tax guide to the tax measures

Brendan McGurk analyses the Patersons decision, in which the Upper Tribunal dismissed the appeal from a landfill site operator (LSO) for the repayment of landfill tax on biomass, and what this means for other LSOs