LANDFILL TAX – Finance Act 1996, ss 40, 64 – disposal of materials ‘as waste’ – first and last layers of waste selected and laid to avoid damage to cell liner – layer of shredded waste called ‘EVP’ incorporated as a ‘protection layer’ beneath the regulating layer immediately below engineered cap of landfill cell – whether waste or EVP disposed of ‘with the intention of discarding it’.
[2020] UKUT 1 (TCC), [2020] STI 100, [2020] STC 171, [2020] STC 220
Bailii
England and Wales
Cited by:
Appeal from – Her Majestys Customs and Excise v Devon Waste Management Ltd and Others CA 22-Apr-2021
Landfill tax – whether certain material, referred to as black bag waste or ‘fluff’, is taxable because it is disposed of as waste by way of landfill. . .
These lists may be incomplete.
Updated: 01 July 2021; Ref: scu.646058
