The Commissioners for HM Revenue and Customs v Northumbrian Water Limited: [2015]UKUT 0093 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose DBE on 13 March 2015.

Read the full decision in The Commissioners for HM Revenue and Customs v Northumbrian Water Limited: [2015]UKUT 0093 (TCC).

Aggregates Levy – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s 19(3)(e)) - proper approach to interpretation of ‘site’ in this context.

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