F L Gamble and Sons Ltd v Commissioners of Customs and Excise.
F L Gamble and Sons Ltd v Commissioners of Customs and Excise.
- 1999
- Value Added Tax and Duties Tribunals Reports [1998] 4 V&DR 481-490(6) .
London Tribunal 16 December 1998. Appellant company (G) contracted with developers to remove and dispose of waste material. G entered into an agreement with a waste disposal company (H) for permission to tip waste in return for providing soil cover and fertiliser for the landfill site. A reduced rate was agreed. H then asked the Commissioners to agree that the material entering the site for restoration purposes was exempt from landfill tax. Commissioners ruled that the material brought on to the site by G was waste and subject to landfill tax. G appealed. Appeal dismissed.
F L GAMBLE AND SONS LTD V CUSTOMS AND EXCISE COMMISSIONERS
England and Wales--1543-
London Tribunal 16 December 1998. Appellant company (G) contracted with developers to remove and dispose of waste material. G entered into an agreement with a waste disposal company (H) for permission to tip waste in return for providing soil cover and fertiliser for the landfill site. A reduced rate was agreed. H then asked the Commissioners to agree that the material entering the site for restoration purposes was exempt from landfill tax. Commissioners ruled that the material brought on to the site by G was waste and subject to landfill tax. G appealed. Appeal dismissed.
F L GAMBLE AND SONS LTD V CUSTOMS AND EXCISE COMMISSIONERS
England and Wales--1543-