Who pays the levy?
de Souza, J.
Who pays the levy? - 2001 - Taxation 147(3813) 28 June 2001, 320-321(2) .
Warns that parties who agree to the use of their land for access or parking, etc by contractors working on another site could be liable for underwriting the aggregates levy should the contractor default. Details how such a situation could arise and advises that landowners should consider insurance against this risk. Case law.
AGGREGATES TAX
CONTRACTORS LIABILITY
FINANCE ACT 2001
JOINT AND SEVERAL LIABILITY
LANDOWNERS
LIABILITY
OCCUPATION
RATEABLE OCCUPATION
REGISTRATION
THIRD PARTY LIABILITY
Who pays the levy? - 2001 - Taxation 147(3813) 28 June 2001, 320-321(2) .
Warns that parties who agree to the use of their land for access or parking, etc by contractors working on another site could be liable for underwriting the aggregates levy should the contractor default. Details how such a situation could arise and advises that landowners should consider insurance against this risk. Case law.
AGGREGATES TAX
CONTRACTORS LIABILITY
FINANCE ACT 2001
JOINT AND SEVERAL LIABILITY
LANDOWNERS
LIABILITY
OCCUPATION
RATEABLE OCCUPATION
REGISTRATION
THIRD PARTY LIABILITY