AGGREGATES LEVY – preliminary issue – rock extracted from opencast gold mine – whether rock exempt from aggregates levy as consisting of ‘shale or slate’ – section 17(4) Finance Act 2001- expert evidence – penalty – whether assessment and penalty a ‘criminal charge’ within Article 6 European Convention on Human Rights
Citations:
[2018] UKFTT 697 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Human Rights
Updated: 23 October 2022; Ref: scu.632359