Commentary

L00014 William Ronald Munslow t/a Bill Munslow Services (2002) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00014 William Ronald Munslow t/a Bill Munslow Services (2002) unreported

Part V20 Landfill tax | Commentary

L00014 William Ronald Munslow t/a Bill Munslow Services (2002) unreported

Contribution to approved environmental body

The appellant claimed credit for landfill tax under the Landfill Tax Environmental Credit Scheme. The claim was made in relation to cheques which had been made out with the name of payee omitted, and cash which had been passed to the director of an approved body. The payees, whose names were inserted on the cheques subsequently, were not approved bodies. The tribunal held that the payments were not made to an approved environmental body, and hence there was no entitlement to credit.

Appeal dismissed.

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