Commissioners of Customs and Excise v Ebbcliff Ltd (Record no. 117854)

MARC details
000 -LEADER
fixed length control field 01517cam a2200241 4500
001 - CONTROL NUMBER
control field ABS68173
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040818n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u127089
245 ## - TITLE STATEMENT
Title Commissioners of Customs and Excise v Ebbcliff Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
520 ## - SUMMARY, ETC.
Summary, etc. [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.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CUSTOMS AND EXCISE COMMISSIONERS V EBBCLIFF LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDFILL TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1996 PART III
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html">https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html</a>
Public note View judgment on the BAILII websute...
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html">https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html</a>
Public note View judgment on the BAILII websute...
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html">https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html</a>
Public note View judgment on the BAILII websute...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 18/08/2004   ABS68173 127089-1001 06/08/2019 1 06/08/2019 Law report
    Dewey Decimal Classification     Virtual Virtual Online 18/08/2004   ONLINE 127089-2001 06/08/2019 1 06/08/2019 Law report