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Northumbrian Water Ltd v Revenue and Customs: FTTTx 6 Jun 2013

FTTTx AGGREGATES LEVY – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s19(3)(e)) – yes- appeal allowed [2013] UKFTT 337 (TC) Bailii Finance Act 2001 19(3)(e) … Continue reading Northumbrian Water Ltd v Revenue and Customs: FTTTx 6 Jun 2013

Revenue and Customs v Northumbrian Water Ltd: UTTC 13 Mar 2015

FTTTx Aggregates Levy – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s 19(3)(e)) – proper approach to interpretation of ‘site’ in this context [2015] UKUT … Continue reading Revenue and Customs v Northumbrian Water Ltd: UTTC 13 Mar 2015