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:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 29 January 2022; Ref: scu.574009