| 000 | 01517cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS68173 | ||
| 008 | 040818n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u127089 | ||
| 245 | _aCommissioners of Customs and Excise v Ebbcliff Ltd | ||
| 260 | _c2004 | ||
| 520 | _a[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 | _aABS | ||
| 590 | _aABS | ||
| 590 | _aABS | ||
| 650 | _aCUSTOMS AND EXCISE COMMISSIONERS V EBBCLIFF LTD | ||
| 650 | _aLANDFILL TAX | ||
| 650 | _aFINANCE ACT 1996 PART III | ||
| 690 | _aTAXATION-CASE LAW | ||
| 856 |
_uhttps://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html _zView judgment on the BAILII websute... |
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| 856 |
_uhttps://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html _zView judgment on the BAILII websute... |
||
| 856 |
_uhttps://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2004/1071.html _zView judgment on the BAILII websute... |
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| 942 | _n0 | ||
| 999 |
_c117854 _d117854 |
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