Omagh Minerals Ltd v Revenue and Customs (Aggregates Levy): FTTTx 31 Oct 2018

AGGREGATES LEVY – preliminary issue – rock extracted from opencast gold mine – whether rock exempt from aggregates levy as consisting of ‘shale or slate’ – section 17(4) Finance Act 2001- expert evidence – penalty – whether assessment and penalty a ‘criminal charge’ within Article 6 European Convention on Human Rights

Citations:

[2018] UKFTT 697 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Human Rights

Updated: 23 October 2022; Ref: scu.632359