Source: All England Reporter
Publisher Citation: [2002] All ER (D) 252 (Jan)
Neutral Citation: [2002] EWHC 47 (Ch)
Court: Chancery Division

Sir Andrew Morritt V-C

Representation Philippa Whipple (instructed by the Solicitor of Customs and Excise) for the appellants.
  Richard Barlow (instructed by Nabarro Nathanson) for the respondent.
Judgment Dates: 29 January 2002


Tax - Landfill tax - Disposal of material as waste - Disposal by way of landfill - Liability of landfill site operator - Deposit of material from local authority's highways works at landfill site operated by respondent - Commissioners contending respondent liable to landfill tax on recycled material deposited on its site since local authority had discarded it as waste - Whether respondent liable - , , .

The Case

In an appeal from the determination of the VAT and Duties Tribunal concerning the proper interpretation and application of of the Finance Act 1996 by which a liability to landfill tax was imposed on landfill site operators in respect of the disposal of waste, the court held that that which was deposited on the landfill site of the respondent was the subject of a disposal which complied with all four conditions required by s 40(2) of the 1996 Act and allowed the commissioners' appeal.

Practice Areas

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