Commentary

L00008 Lancashire Waste Services Limited (1999) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00008 Lancashire Waste Services Limited (1999) unreported

Part V20 Landfill tax | Commentary

L00008 Lancashire Waste Services Limited (1999) unreported

Landfill site - status following modification of licence

A waste disposal licence for a landfill site was modified such that disposals were restricted to part of the site. The appellants argued that taxable disposals only took place on the part of the site to which the modified licence applied. The tribunal held that, as the whole of the site was the subject of a waste management licence granted under Part II of the Environmental Protection Act 1990, the whole of the site was a landfill site for the purposes of FA 1996 s 66(a).

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial