Commentary

Waste Recycling Group Ltd v R & C Comrs

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

Waste Recycling Group Ltd v R & C Comrs

Part V20 Landfill tax | Commentary

Waste Recycling Group Ltd v R & C Comrs

[2008] EWCA Civ 849 [2009] STC 200

Landfill tax - taxable disposal - disposal of material as waste - taxpayer operating landfill sites - inert material used as daily cover or for constructing roads at sites - whether taxpayer entitled to refund on landfill tax paid in respect of material so used - whether a disposal of material “as waste" - Finance Act 1996 ss 40(2), 64.

In 2002, the taxpayer, an operator of landfill sites, sought from Revenue and Customs a refund of landfill tax paid in respect of inert materials it had used in the period 1 October 1996 to 30 September 2002 either

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