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.
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Aggregates Levy 鈥� aggregate extracted from pit and used in construction of dams and causeway around reservoir 鈥� commercial exploitation 鈥� whether aggregate 鈥榓gain becomes part of the land at the site from which it was won鈥� (Finance Act 2001, s 19(3)(e)) - proper approach to interpretation of 鈥榮ite鈥� in this context.
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Published 1 December 2016