Commentary

Hochtief v Revenue and Customs Commissioners

Part V22 Aggregates levy

Hochtief v Revenue and Customs Commissioners

Hochtief v Revenue and Customs Commissioners

[2009] UKFTT 321 (TC) [2010] SFTD 268

Aggregates levy - Commercial exploitation - definition of commercial exploitation - construction of rock-fill dam - aggregate removed from quarry and used in constructing dam 100m away - aggregate not mixed with any other substance or material, apart from water, at any time during construction of dam - whether aggregate “again becomes part of the land at the site from which it was won” - Finance Act 2001 s 19(3)(e)

The taxpayer company was the main contractor for the construction of a hydro-electric power station including a reservoir and a dam. Over one million tonnes of rock was removed from a quarry, at the

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