L00007 NSR Ltd v C & E Comrs (1999) unreportedLandfill tax - taxpayer engaged in restoring land to agricultural use - materials deposited by third parties - whether material deposited was taxable - appeal dismissedThe 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) from FA 1996 s 64(1), it follows that there is no
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) from FA 1996 s 64(1), it follows that there is no
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