- Landfill tax and biodegradable materials (Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners)
- Original news
- What were the facts in the case?
- What is the relevant legislation and case law relating to landfill tax?
- What decisions were made by the First-tier Tribunal and the Upper Tribunal?
- What did the Court of Appeal decide?
- What are the practical implications of this case for lawyers and their clients?
Environment analysis: Should landfill tax be charged on the deposit at a landfill site of biodegradable materials that produce methane used to produce electricity? Simon Charles, barrister at 18 St John Street Chambers, examines the Court of Appeal’s answer in Patersons v Revenue and Customs Commissioners.
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