Northumbrian Water Ltd v Revenue and Customs: FTTTx 6 Jun 2013

FTTTx AGGREGATES LEVY – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s19(3)(e)) – yes- appeal allowed

[2013] UKFTT 337 (TC)
Finance Act 2001 19(3)(e)
England and Wales

Taxes – Other

Updated: 11 November 2021; Ref: scu.513494