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

Santhie Goundar

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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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).

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: