Commentary

Northumbrian Water Limited v R & C Comrs

Part V22 Aggregates levy

Northumbrian Water Limited v R & C Comrs

Northumbrian Water Limited v R & C Comrs

[2015] UKUT 93 (TCC), [2015] All ER (D) 275 (Mar)

Aggregates levy - commercial exploitation - taxpayer water and sewerage company involved in construction works in order to raise level of reservoir - taxpayer obtaining gravel from nearby pit - Revenue & Customs Comrs registering taxpayer for aggregates levy - taxpayer challenging that registration - whether taxpayer's use of gravel amounting to “commercial exploitation” for purposes of relevant statutory provision - FA 2001, s 19(3)(e)

The taxpayer was a water and sewerage company which had engaged in construction work for the raising of the

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