TSL Contractors Ltd v Revenue and Customs: FTTTx 12 Dec 2016

FTTTx AGGREGATES LEVY – Section 17 Finance Act 2001 – personal bar- not competent against the Crown – legitimate expectation – no jurisdiction – whether extraction from ‘site’ of building -in large part not – line of highway – no – best judgement assessment – yes – no credible evidence to displace – appeal dismissed

Citations:

[2016] UKFTT 820 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.574009