swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Taxes - Other - From: 2000 To: 2000
This page lists 2 cases, and was prepared on 02 April 2018.
Commissioners of Customs and Excise v Darfish Ltd Times, 28 March 2000; Gazette, 14 April 2000
28 Mar 2000
QBD
Customs and Excise, Taxes - Other
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.
Finance Act 1996 64(1)
Tullett and Tokyo Forex International Ltd Sgw Ltd Barclays De Zoete Wedd Services Ltd v Secretary of State for Social Security [2000] EWHC Admin 350
25 May 2000
Admn
Collins J
Taxes - Other
Social Security Administration Act 1992 18(3)
[ Bailii ]
