Is a disposal of recycled material subject to landfill tax? (Record no. 72251)

MARC details
000 -LEADER
fixed length control field 02025cam a2200229 4500
001 - CONTROL NUMBER
control field ABS66488
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 030306n2003 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u121553
245 ## - TITLE STATEMENT
Title Is a disposal of recycled material subject to landfill tax?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2003
490 ## - SERIES STATEMENT
Series statement Wastes Management
Volume/sequential designation February 2003, 52-53(2)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses "Parkwood Landfill Ltd v Customs and Excise Commissioners" (CA [2002] EWCA Civ 1707 [2003] JPL 861-868(7)) where Sheffield City Council and Parkwood Group established a company to dispose of waste from highway works. The recycling company sorted the material of no further use which was sent to landfill and tax was paid on it. The saleable material was sold to Parkwood Landfill Ltd for roadmaking and landscaping at its landfill site. The Customs and Excise Commissioners tried to charge landfill tax on this material as the material had been deposited as waste by way of landfill. Parkwood appealed against the decision and the VAT and Duties Tribunals ruled that there had been no disposal as 'waste' as the deposited material had been recycled. The Commissioners successfully appealed to the High Court. Parkwood appealed and the decision was overturned by the CA as the four conditions in Finance Act 1996 s40(2) were independent of each other. As a result of the case careful drafting of contracts for the sale of materials for site engineering works will be required (see also WB3901-38 and Abs65453). View judgment at www.courtservice.gov.uk.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LANDFILL
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 RECYLED MATERIALS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1996 PART III
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PARKWOOD LANDFILL LTD V CUSTOMS AND EXCISE COMMISSIONERS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element WASTE MANAGEMENT-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/2002/1707.html&query=Parkwood+and+Landfill+and+Ltd+and+v+and+Customs+and+Excise+and+Commissioners&method=boolean">https://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2002/1707.html&query=Parkwood+and+Landfill+and+Ltd+and+v+and+Customs+and+Excise+and+Commissioners&method=boolean</a>
Public note View the judgment free of charge at www.bailii.org
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
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    Dewey Decimal Classification     London London Journal article 06/03/2003   ABS66488 121553-1001 06/08/2019 1 06/08/2019 Journal article