The question of whether waste had been ‘disposed’ of for landfill tax, was wider than simply discarding or depositing. It could include any waste disposal or removal process, and was not limited to the moment at which the waste was deposited. A subsidiary company had bought waste and then deposited it at a landfill site owned by the defendants. The subsidiary claimed it had not intended at the time of the deposit to be disposing of it as waste. The transfer of title and price did not settle the issue of the intentions of the person disposing of the material.
Citations:
Times 28-Mar-2000, Gazette 14-Apr-2000
Statutes:
Customs and Excise, Taxes – Other
Updated: 15 May 2022; Ref: scu.79378