Revenue & Customs v Northumbrian Water Ltd [2015] UKUT 93 (TCC) (13 March 2015)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Northumbrian Water Ltd [2015] UKUT 93 (TCC) (13 March 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/93.html
Cite as: [2015] STI 1259, [2015] STC 4578, [2015] BTC 511, [2015] UKUT 93 (TCC)

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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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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/93.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Northumbrian Water Ltd [2015] UKUT 93 (TCC) (13 March 2015) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/93.html Cite as: [2015] STI 1259, [2015] STC 4578, [2015] BTC 511, [2015] UKUT 93 (TCC)