Northumbrian Water Ltd v Revenue and Customs Commissioners [2015] UKUT 93 (TCC); [2015] S.T.C. 1458; [2015] B.T.C. 511; [2015] S.T.I. 1259

A tribunal had not misdirected itself in finding that gravel taken from a pit and used to enhance a reservoir had been taken from and used on the same site so that it qualified for aggregates levy relief under the Finance Act 2001 s.19(3)(e).