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
Revenue & Customs Brief 07/13
SI 2013/713
SI 2013/658
SI 2013/493
Special schemes for operators becoming liable to APD
SI 2013/232
Eloise Walker explains why there is much to cheer in the draft Finance Bill provisions concerning the climate change levy.
SI 2012/3015 and SI 2012/3017