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.
Julie Park considers the CJEU decision on the VAT treatment of tour operators’ wholesale supplies
Jeff Webber answers a query on ATED property rental business relief.
The CJEU’s decision in Le Crédit Lyonnais looks like a re-engineering of the Principal VAT Directive, writes Graham Elliott.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
Daniel Barlow, Deloitte, looks at special schemes for travel agents
Colin Laidlaw, Baker Tilly, on the latest EC report
Input tax on conversion of hairdressing salon into cafe
Right to use apartment: whether a supply