Commentary

C & E Comrs v Ebbcliff Ltd

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

C & E Comrs v Ebbcliff Ltd

Part V20 Landfill tax | Commentary

C & E Comrs v Ebbcliff Ltd

[2004] EWCA Civ 1071 [2004] STC 1496

Landfill tax - non-taxable disposal - site restoration - remedial works to a landfill site - deposits of inert material and capping layer at site after completion of waste disposal operations and when site no longer licensed for landfill - whether remedial works instituted restoration of site - whether remedial works carried out on completion of waste disposal operations - FA 1996, s 43C(1)(c), (2)

The taxpayer carried on business as a landfill site and land reclamation operator. In 1996 it acquired a former quarry (the site) which had been filled in and covered with topsoil pursuant to planning consents granted in 1952, 1953 and 1954 but thereafter

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