BAA refutes HMRC Aggregates Levy update

摘要

The British Aggregates Association (BAA) has dismissed HM Revenue & Customs Business Brief 21/12, issued on 9 July and reported in Last month's edition of QM, claiming it contains no substantive or new information regarding the Aggregates Levy or the arguments that have been advanced by the Association', and that it 'ignores judgments from the EU General Court and the European Court of Justice'. The Brief was issued by HMRC to 'provide details about the implications for the Aggregates Levy of the March 2012 judgment of the European General Court'. It stated that there would be 'no change to registered businesses' legal responsibility to pay the Levy', and that 'where registered persons withhold payment of the Levy declared as due on their returns, lateon-payment penalties and penalty interest may become due'.