Biffa Waste Services Ltd and others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0001 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Herrington on 2 January 2020.
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LANDFILL TAX 鈥� Finance Act 1996, ss 40, 64 鈥� disposal of materials 鈥渁s waste鈥� 鈥� first and last layers of waste selected and laid to avoid damage to cell liner 鈥� layer of shredded waste called 鈥淓VP鈥� incorporated as a 鈥減rotection layer鈥� beneath the regulating layer immediately below engineered cap of landfill cell - whether waste or EVP disposed of 鈥渨ith the intention of discarding it鈥�.
Updates to this page
Published 3 January 2020