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.
Lady Rose
[2021] EWCA Civ 584, [2021] 4 WLR 89, [2021] WLR(D) 231
Bailii, WLRD
England and Wales
Citing:
Appeal from – Biffa Waste Services Ltd and Others v HMRC UTTC 2-Jan-2020
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 . .
These lists may be incomplete.
Updated: 01 July 2021; Ref: scu.662139
