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:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 03 June 2022; Ref: scu.628073