Commentary

L00004 F L Gamble & Sons Ltd v C & E Comrs (1998) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00004 F L Gamble & Sons Ltd v C & E Comrs (1998) unreported

Part V20 Landfill tax | Commentary

L00004 F L Gamble & Sons Ltd v C & E Comrs (1998) unreported

Landfill tax - waste brought onto landfill site - waste processed into soil and soil substitute prior to disposal as landfill - whether taxable

The appellant contracted to dispose of waste produced by building developers. Part of the waste was processed on site, and fertiliser added, to produce topsoil. This was used to cap other waste. It was argued for the appellant that this processing meant that the waste was not disposed of by landfill, and thus would not fall within FA 1996 s 40. The tribunal

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