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Who pays the levy?

By: Series: Taxation ; 147(3813) 28 June 2001, 320-321(2)Publication details: 2001Subject(s): Summary: 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.

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.