Aggregate Industries UK Ltd v Revenue and Customs (Aggregates Levy – Exemptions and Credits): FTTTx 2 Mar 2020

AGGREGATES LEVY – exemptions and credits – whether activity an exempt process within s18(2) FA 2001 – whether an industrial process within Reg 13 and Code 018 of the schedule to the Aggregates Levy (General) Regulations 2002 – held not – appeal dismissed’

Citations:

[2020] UKFTT 124 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 09 November 2022; Ref: scu.649200