The fact that waste deposited, was yet capable of being recycled, did not of itself prevent its deposit being subject to landfill tax. The local authority took waste highways material to the respondent’s landfill site. Some was capable of being resold. The tribunal had held that this was not a disposal of the materials as … Continue reading The Commissioners of Customs and Excise v Parkwood Landfill Limited: ChD 29 Jan 2002