Recent decision adds to 'waste' case law
Series: Wastes Management ; April 2002, 62(1)Publication details: 2002Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS65453 (Browse shelf(Opens below)) | 1 | Available | 117848-1001 |
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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.