Commissioners of Customs and Excise v Darfish Ltd: QBD 28 Mar 2000
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 … Continue reading Commissioners of Customs and Excise v Darfish Ltd: QBD 28 Mar 2000