FTTTx Aggregates levy; Finance Acts 2001; exempt process (s.18 FA 2001 as amended); meanings of ‘rock’ and ‘stone’; what constitutes a ‘flat surface’; exempt process; stone blocks used held not liable to the levy.
Citations:
[2011] UKFTT 206 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 17 September 2022; Ref: scu.442930