APD: should the legislation be read in the light of technological developments?
Matthew Hodkin comments on the Budget and green issues
Kevin Hall,
George Bull,
Punam Birly,
Chris Agnoli,
Michael Alliston,
Sandy Bhogal,
Andrew Goldstone,
Patrick O'Gara,
Sophie Dworetzsky
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
By Tom Minnikin, consultant, Forbes Dawson
HMRC says it is still considering the responses to Landfill tax: draft further guidance on lower rating, published in September 2013. The draft guidance was open to a six-week informal consultation to allow industry to comment on its content before formal publication.
Revenue & Customs Brief 31/13 sets out how the government proposes to suspend certain aggregates levy exemptions, exclusions and reliefs that are the subject of a European Comm
On 31 July 2013, DG Competition opened a formal state aid investigation into several reliefs available from the UK aggregates levy. With Revenue & Customs Brief 27/13 announcing the suspension of those reliefs, the wider implications for direct tax given BEPS are worrying, write Peter Cussons and Jonathan Main.
James Bullock looks at the activist group's failed attempt to challenge HMRC
