swarb.co.uk - law index
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Taxes - Other - From: 2002 To: 2002
This page lists 6 cases, and was prepared on 02 April 2018.
The Commissioners of Customs and Excise v Parkwood Landfill Limited Times, 12 February 2002; Gazette, 14 March 2002; [2002] EWHC 47 (Ch)
29 Jan 2002
ChD
The Vice-Chancellor
Taxes - Other
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 waste, since it might yet be re-used. Held: Section 64(1) referred to waste by reference to its disposal by one person, and with respect to that person. The materials were waste when disposed as such whatever later use was made of it.
Finance Act 1996 Part III 40(2) - Waste Directive of the Council of the European Communities (75/442/EEC) (OJ 1975 L194/39)
1 Citers
[ Bailii ]
Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland; ECJ 17-Oct-2002 - C-138/00; [2002] EUECJ C-138/00
Develop Baudurchfuhrungs- und Stadtentwicklungs GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland; ECJ 17-Oct-2002 - C-71/00; [2002] EUECJ C-71/00
Energie Steiermark Holding AG v Finanzlandesdirektion fur Steiermark; ECJ 17-Oct-2002 - C-339/99; [2002] EUECJ C-339/99
Commissioners of Customs and Excise v Parkwood Landfill Limited Times, 04 December 2002; [2002] EWCA Civ 1707
28 Nov 2002
CA
Aldous, Jonathan Parker, Aikens LJJ
Taxes - Other
The appellant challenged a finding that the recycled material it produced was subject to Landfill Tax. The company took waste material. Unrecycleable material was used as landfill, and the tax paid. Other material was recycled, and sold on. The landfill company also bought some of this material for use in road making and landscaping. The commissioners sought to charge Landfill Tax. Held: The material sold was not waste within the Act when sold. The Commissioners contended that it was waste when taken in. However at that time other conditions precedent to the material being taxable did not apply. The Act was intended to promote exactly what the company was doing, and to tax it would go directly against the purpose of the Act. The conditions of the subsection had to be satisfied at the same time, and in this case were not. Appeal allowed.
Finance Act 1996 40
1 Cites
[ Bailii ]
RCI (Europe) Ltd v Inspector of Taxes [2002] UKSC SPC00355
20 Dec 2002
SCIT
Taxes - Other
SCIT NATIONAL INSURANCE CONTRIBUTIONS - whether payable on restrictive covenant entered into after employment ceased - yes - whether Contributions limited to the case where there is a current employment - no - whether for TA 1988 s.313 a restrictive covenant is given in connection with the holding of the office of director when the office has ceased - yes
[ Bailii ]
