P J Thory Limited v The Commissioners for HM Revenue and Customs: 2018] UKUT 0187 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Sinfield on 25 June 2018.
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AGGREGATES LEVY 鈥� exemption under section 17(3)(c) Finance Act 2001 鈥� meaning of 鈥榙redging鈥� 鈥� meaning of 鈥榳atercourse鈥� - whether navigable area of marina was 鈥榗hannel鈥� - appeal dismissed.
Updates to this page
Published 27 June 2018