Aggregates Levy – Extraction of aggregate – Not subjected to any process involving being mixed with any substance or material – Again becoming part of land – Whether at the site from which it was won – Yes -Appeal allowed – Northumbrian Water Ltd v HMRC applied
Citations:
[2016] UKFTT 11 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 31 August 2022; Ref: scu.559898
