Commentary

L00013 Mr Jack Harley (2001) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00013 Mr Jack Harley (2001) unreported

Part V20 Landfill tax | Commentary

L00013 Mr Jack Harley (2001) unreported

Qualifying material being deposited in natural valley to raise levels for the better use of the land for agriculture - whether work to restore a landfill site to use on completion of waste disposal operations

The appellant wished to raise the level of a valley to improve its use for agricultural purposes by filling it with chalk, subsoil and topsoil. The valley was licensed as a landfill site and consequently the appellant registered for landfill tax in respect of the deposits used to fill the valley.

On 1 October 1999, an exemption for inert waste used

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