Landfill Tax
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Judge criticises HMRC in landfill tax case
A High Court judge today criticised tax officials, saying HMRC’s conduct in a lawsuit relating to a £69m tax bill charged to a landfill company was “without precedent”, and “simply…
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Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners
Environment Landfill tax
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Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners
Environment – Landfill tax – Biomass – Appellant receiving biodegradable material into landfill site and using gas generation from its decomposition to generate electricity to sell to grid – Whether…
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Twizell and another v ENTRUST and others
Sale of land – Insolvent company – Administration – Respondent administrators proposing to sell land acquired with funds distributed under Landfill Tax Regulations 1996 – Respondents wanting to use proceeds…
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Twizell and another v ENTRUST and others
Landfill Tax, Insolvency
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Augean plc v Commissioners of Revenue & Customs
Hazardous waste – Pollutants – Appellant proposing to extract existing landfill waste and contain it – Appellant seeking exemption from landfill tax – Whether all relevant activities ceasing – Whether…
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Augean plc v Commissioners of Revenue & Customs
Environment – Landfill tax
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Commissioners of Customs & Excise v Ebbcliff Ltd
Landfill tax — Exemption for works of restoration — Whether all landfill works undertaken pursuant to planning permission and licence amounting to restoration — Judge holding only works subsequent to…
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Parkwood Landfill Ltd v Commissioners of Customs & Excise
Recycled waste used at landfill site for landscaping purposes — Whether use amounting to deposit of waste at landfill site — Whether use amounting to taxable disposal under section 40(1)…