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 on 13 March 2015.
Read the full decision in .
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.
Published 1 December 2016