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A Dam Good Result

Ian Hyde Tax Partner and Michael Hunter Tax Senior Associate of Pinsent Masons LLP discuss the implications of Hochtief v HMRC on aggregates levy. Ian and Michael represented the appellant Hochtief
Aggregates levy has generally been thought of by the construction industry as a tax on quarrying companies but HMRC has recently been aiming to spread the net more widely to construction companies using local onsite aggregates. The decision in Hochtief v HMRC represents an important victory for construction companies in stopping the spread of this tax but it may not be the end of the story.
All statutory references are to Finance Act 2001.
The Project

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