[2018] UKUT 0187 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Mr Justice Fancourt, Judge Greg Sinfield

Decision released 25 June 2018

Aggregates levy – Exemption under FA 2001, s. 17(3)(c) – Meaning of ‘dredging’ – Meaning of ‘watercourse’ – Whether navigable area of marina was ‘channel’ – No – Appeal dismissed.

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