13 March 2015
UT Decision: HMRC v Northumbrian Water
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
Rupert Baldry QC & Thomas Chacko, instructed by Northumbrian Water, acted for the Respondents.
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