Hochtief Ltd v The Commissioners for Revenue and Customs: FTTTx 20 Nov 2009

FTTTx AGGREGATES LEVY – levy applicable to rock fill dam – whether ‘commercial exploitation’ – whether rock again becomes part of the land at the site from which it is won – Finance Act 2001 Sections 16, 17 and 19 – Appeal allowed.
– whether tax credit due on aggregate commercially exploited forming rock fill dam as part of a hydro electric project – industrial process – production of energy. Finance Act 2001 Section 30 – Aggregate Levy (General) Regulations 2002 – Opinion.
[2009] UKFTT 321 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.409107