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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Updates to this page

Published 1 December 2016