Recent decision adds to 'waste' case law
O'Keefe, J.
Recent decision adds to 'waste' case law - 2002 - Wastes Management April 2002, 62(1) .
Discusses "Customs & Excise Commissioners v Parkwood Landfill Ltd" where recycling company used some more valuable materials collected as part of waste contract for own purposes. VAT and Duties Tribunal decided that this practice was not liable to tax. However, this was reversed by the HIgh Court which found that claimant intended materials to be discarded as waste which did not happen.
CUSTOMS AND EXCISE COMMISSIONERS V PARKWOOD LANDFILL
WASTE INDUSTRY
WASTE DISPOSAL
VALUE ADDED TAX
Recent decision adds to 'waste' case law - 2002 - Wastes Management April 2002, 62(1) .
Discusses "Customs & Excise Commissioners v Parkwood Landfill Ltd" where recycling company used some more valuable materials collected as part of waste contract for own purposes. VAT and Duties Tribunal decided that this practice was not liable to tax. However, this was reversed by the HIgh Court which found that claimant intended materials to be discarded as waste which did not happen.
CUSTOMS AND EXCISE COMMISSIONERS V PARKWOOD LANDFILL
WASTE INDUSTRY
WASTE DISPOSAL
VALUE ADDED TAX