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Recycled aggregates exempt from landfill tax

Series: RICS Minerals and Waste Management Faculty News ; 20 December 2002, (1)Publication details: 2002Subject(s): Summary: Recycled aggregates and fines used for road construction and tip covering at a landfill site are not subject to tax under the landfill tax, according to the recent CA ruling in "Parkwood Landfill v Commissioners of HM Customs & Excise" (2002). See ABS65453 for related article. Judgment available at www.courtservice.gov.uk/View.do?id=1428&searchTerm=&ascending=&index=0&maxIndex=199 www.rics.org/ricscms/bin/show?class=News&template=/includes/shownews.html&id=4501

Recycled aggregates and fines used for road construction and tip covering at a landfill site are not subject to tax under the landfill tax, according to the recent CA ruling in "Parkwood Landfill v Commissioners of HM Customs & Excise" (2002). See ABS65453 for related article. Judgment available at www.courtservice.gov.uk/View.do?id=1428&searchTerm=&ascending=&index=0&maxIndex=199 www.rics.org/ricscms/bin/show?class=News&template=/includes/shownews.html&id=4501