Commentary

V20.102 Disposals of material (prior to 1 April 2018)

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.102 Disposals of material (prior to 1 April 2018)

Part V20 Landfill tax | Commentary

V20.102 Disposals of material (prior to 1 April 2018)

Prior to 1 April 2018, for landfill tax to be due, material must be disposed of as waste. The legislation provided that there is a disposal of material as waste if the person making the disposal does so with the intention of discarding the material1. Until the case of C & E Commissioners v Parkwood Landfill Ltd2 this was interpreted by HMRC as meaning that material is disposed of as waste if, when disposing of it, the producer intends to discard or throw it away. The fact that the disposer (ie the site operator) or someone else uses it, or could have done so, was thought to be irrelevant.

The Parkwood

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