Alice, aggregates and tax: muddy waters

Braithwaite, C. J.R. and Heath, R. A. (2015) Alice, aggregates and tax: muddy waters. Quarterly Journal of Engineering Geology and Hydrogeology, 48(3-3), pp. 244-247. (doi: 10.1144/qjegh2014-084)

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On 7 March 2012 the European Court decided to annul the 2002 decision by the European Commission that it would not raise any objections to the current imposition of the Aggregates Levy by the UK government and in particular to exemptions. On 31 July 2013 the Commission decided to open formal investigation procedures to give further consideration to certain aspects of the exemptions. This shift in policy will require that the fundamental problems in the definitions that are applied to identify supposed exempt materials are addressed and resolved. Here we discuss these issues and point out areas of ambiguity, indicating the reasons why these cause problems, and suggest solutions.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Braithwaite, Dr Colin
Authors: Braithwaite, C. J.R., and Heath, R. A.
College/School:College of Science and Engineering > School of Geographical and Earth Sciences
Journal Name:Quarterly Journal of Engineering Geology and Hydrogeology
Publisher:Geological Society Publishing House
ISSN (Online):2041-4803

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