Commentary

L00007 NSR Ltd v C & E Comrs (1999) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00007 NSR Ltd v C & E Comrs (1999) unreported

Part V20 Landfill tax | Commentary

L00007 NSR Ltd v C & E Comrs (1999) unreported

Landfill tax - taxpayer engaged in restoring land to agricultural use - materials deposited by third parties - whether material deposited was taxable - appeal dismissed

The appellant operated a landfill site, with the intention of returning the land to agricultural use. Third parties were entitled to deposit certain waste materials on the site.

The tribunal set out a series of propositions, previously proposed in ICI Chemicals and Polymers Ltd v C & E Comrs [1998] V & DR 310

  1.  

    (1)     from FA 1996 s 64(1), it follows that there is no

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