Commissioners of Customs and Excise v Ebbcliff Ltd
Commissioners of Customs and Excise v Ebbcliff Ltd
- 2004
[2004] EWCA Civ 1071, 16 July 2004. Appeal by taxpayer (E) against HC decision ([2004] EWHC 3181 (Ch), [2004] Env LR) which held that certain waste disposals made by E were not exempt from landfill tax. The appeal was concerned with the interpretation of Finance Act 1996 s43C. CA held that the exemption in s43C applied to the final layer of soils for the purpose of restoration and not to the filling in of the landfill site or the capping layer. Appeal dismissed. Paras 2 to 13 outline relevant sections of the Part III of the Act relating to landfill tax. View judgment at www.bailii.org.
CUSTOMS AND EXCISE COMMISSIONERS V EBBCLIFF LTD
LANDFILL TAX
FINANCE ACT 1996 PART III
[2004] EWCA Civ 1071, 16 July 2004. Appeal by taxpayer (E) against HC decision ([2004] EWHC 3181 (Ch), [2004] Env LR) which held that certain waste disposals made by E were not exempt from landfill tax. The appeal was concerned with the interpretation of Finance Act 1996 s43C. CA held that the exemption in s43C applied to the final layer of soils for the purpose of restoration and not to the filling in of the landfill site or the capping layer. Appeal dismissed. Paras 2 to 13 outline relevant sections of the Part III of the Act relating to landfill tax. View judgment at www.bailii.org.
CUSTOMS AND EXCISE COMMISSIONERS V EBBCLIFF LTD
LANDFILL TAX
FINANCE ACT 1996 PART III