PJ Thory Ltd v Revenue and Customs: UTTC 25 Jun 2018

AGGREGATES LEVY – exemption under section 17(3)(c) Finance Act 2001 – meaning of ‘dredging’ – meaning of ‘watercourse’ – whether navigable area of marina was ‘channel’ – appeal dismissed

Citations:

[2018] UKUT 187 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 June 2022; Ref: scu.628073