Aggregates extracted from pit and used in construction of dams and causeway around reservoir

Case Law – Revenue and Customs Commissioners v Northumbrian Water Ltd [2015] BTC 511

Commercial exploitation

Case Law – Revenue and Customs Commissioners v Northumbrian Water Ltd [2015] BTC 511

Errors in returns

Commentary – Hardman's Tax Rates and Tables ¶19-610

Exemption

Excavation operations

Case Law – PJ Thory Ltd v Revenue and Customs Commissioners [2018] BTC 519

Limestone extraction

Case Law – MMC Midlands Ltd v Revenue and Customs Commissioners. [2009] BTC 8,071

Removed spoil

Case Law – Customs and Excise Commissioners v East Midlands Aggregates Ltd. [2004] BTC 8,107

Extraction of aggregate

Not subjected to any process involving being mixed with any substance or material

Case Law – Hanson Quarry Products Europe Ltd [2016] TC 04818

Generally

Commentary – Essential Tax Companion ¶75200

Rate

Commentary – Hardman's Tax Rates and Tables ¶19-600