Commentary

A002 Pat Munro (Alness) Ltd (2004) unreported

Part V22 Aggregates levy

A002 Pat Munro (Alness) Ltd (2004) unreported

A002 Pat Munro (Alness) Ltd (2004) unreported

Aggregates levy - interpretation of FA 2001 ss 16, 17

A company constructed an all-weather football pitch at a school, involving the levelling of ground which had previously been sloping. The Commissioners charged aggregates levy on the material which had been excavated and processed in the course of the construction. The tribunal dismissed the company's appeal, holding that the work was chargeable to levy under FA 2001 s 16, and did not qualify for exemption under s 17 since there was “no evidence of any building or contemplated building annexed to

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial