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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Biffa Waste Services Ltd and others v HMRC [2020] UKUT 1 (TCC) (2 January 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/1.html Cite as: [2020] STC 220, [2020] STI 100, [2021] Env LR 7, [2020] UKUT 1 (TCC), [2020] STC 171, [2020] BTC 534 |
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Biffa Waste Services Ltd and others v HMRC: [2020] UKUT 1 (TCC) (2 January 2020)
LANDFILL TAX - Finance Act 1996, ss 40, 64 - disposal of materials "as waste" - first and last layers of waste selected and laid to avoid damage to cell liner - layer of shredded waste called "EVP" incorporated as a "protection layer" beneath the regulating layer immediately below engineered cap of landfill cell - whether waste or EVP disposed of "with the intention of discarding it".
A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 1 (TCC)
