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Hanson Quarry Products Europe Ltd v Revenue and Customs Commissioners [2016] UKFTT 11 (TC)

DATE: 13 Jan 2016

Although the Finance Act 2001 s.24 gave HMRC an administrative power to determine who was to be registered and the location of a site for the purposes of aggregates levy, it did not give them a discretion to redefine the boundaries of a site to create a liability to the levy where one would not otherwise have existed. The First-tier Tribunal had a general appellate jurisdiction in relation to a decision under s.24; it was not limited to asking whether HMRC had acted reasonably in reaching their decision.