P J Thory Limited v The Commissioners for HM Revenue and Customs: 2018] UKUT 0187 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Sinfield on 25 June 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
27 June 2018
Category:
Tax
Release date:
25 June 2018

Read the full decision in P J Thory Limited v The Commissioners for HM Revenue and Customs: 2018] UKUT 0187 (TCC).

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.

Updates to this page

Published 27 June 2018