Patersons of Greenoakhill Ltd v Revenue and Customs: FTTTx 2 Apr 2014

LANDFILL TAX – biodegradable material provided to appellant by waste contractors-sent to landfill by appellant-material decomposes and produces landfill gas including methane-methane used to power gas engines generating electricity-whether material sent to landfill said to be attributable to electricity generation discarded as waste by appellant – yes – appeal dismissed

Citations:

[2014] UKFTT 334 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 07 October 2022; Ref: scu.525374