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
SI 2012/3049
Laura Elizabeth John examines the five steps set out in the BAA litigation to determine whether a specific tax regime is compatible with European State aid rules