Source: All England Reporter
Publisher Citation: [2002] All ER (D) 420 (Nov)
Neutral Citation: [2002] EWCA Civ 1707
Court: Court of Appeal, Civil Division

Aldous, Jonathan Parker LJJ and Aikens J

Representation David Milne QC and Richard Barlow (instructed by Nabarro Nathanson) for the taxpayer.
  Philip Havers QC and Philippa Whipple (instructed by the Solicitor for Customs & Excise) for the Commissioners.
Judgment Dates: 28 November 2002


Protection of environment - Landfill tax - Disposal of material - Taxable disposal - Conditions for disposal being taxable - Requirement for conditions to be satisfied at same time - s 40(2).

The Case

Landfill tax, under PtIII of the bit upon the person who discarded, not who recycled. The conditions within s40(2) of the Act which made a disposal taxable had to be satisfied all at the same time.

Practice Areas

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