L00004 F L Gamble & Sons Ltd v C & E Comrs (1998) unreportedLandfill tax - waste brought onto landfill site - waste processed into soil and soil substitute prior to disposal as landfill - whether taxableThe 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
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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