Commentary

L00003 Taylor Woodrow Construction Northern Ltd v C & E Comrs (1998) unreprted

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00003 Taylor Woodrow Construction Northern Ltd v C & E Comrs (1998) unreprted

Part V20 Landfill tax | Commentary

L00003 Taylor Woodrow Construction Northern Ltd v C & E Comrs (1998) unreprted

Landfill tax - contaminated land certificate - certificate granted unconditionally, then withdrawn - whether related reclamation qualified for exemption

The appellant applied for, and received, a contaminated land certificate from the Commissioners. The application was for the removal of 10,000 tonnes of material, but the certificate granted exemption only for the removal of 8,000 tonnes, under the powers granted to them by FA 1996 s 43B(3). Following issue of the certificate, the Commissioners visited the site, and took the view that the removal of the waste was not

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