Commentary

L00001 Zenith Builders Ltd v C & E Comrs (1997) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00001 Zenith Builders Ltd v C & E Comrs (1997) unreported

Part V20 Landfill tax | Commentary

L00001 Zenith Builders Ltd v C & E Comrs (1997) unreported

Landfill tax - contaminated land certificate - Commissioners' refusal to allow late certificate

The Commissioners had ruled that the appellant should have applied for a contaminated land certificate (FA 1996 s 43B) at least 30 days prior to the date when the certificate took effect, to allow for verification. There had been a delay in the application due to the dilatoriness of a sub-contractor. The Commissioners thus refused the application, since the 30 day rule was breached. An extra-statutory concession did allow the relaxation of the rule in certain circumstances.

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