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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

 
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...

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