V20.103 Scope of landfill tax (prior to 1 April 2018)Landfill tax is due in the UK (but not in the Channel Islands or the Isle of Man) on material1: • disposed of as waste • by way of landfill • at a licensed landfill site • on or after 1 October 1996unless that material is specifically exempt or outside the scope of the tax.In the case of C & E Comrs v Parkwood Landfill Ltd2 the Court of Appeal held that all four conditions of FA 1996, s 40(2) must be satisfied simultaneously for a disposal of material to
Landfill tax is due in the UK (but not in the Channel Islands or the Isle of Man) on material1:
• disposed of as waste
• by way of landfill
• at a licensed landfill site
• on or after 1 October 1996
unless that material is specifically exempt or outside the scope of the tax.
In the case of C & E Comrs v Parkwood Landfill Ltd2 the Court of Appeal held that all four conditions of FA 1996, s 40(2) must be satisfied simultaneously for a disposal of material to
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.