000			01180cam a2200205 4500
001			ABS60869
008			000000n1999 000 0 eng u
035			_a(Sirsi) u101380
100			_aCook, A.
245			_aWasting money.
260			_c1999
490			_aBuilding _v264(8092) 18 June 1999, 89(1)
520			_aConsiders two cases, "Taylor Woodrow Construction Northern Ltd v Commissioners of Customs and Excise" and an case brought by FL Gamble & Sons, which help clarify the positions with regard to the implementation of the land fill tax. In the first case, Taylor Woodrow argued that waste removed qualified for tax exemption because it facilitated the development, a view which was supported by the VAT Tribunal. In the second case, FL Gamble & Sons claimed that waste stockpiled at a landfill site and later processed to produce soil was not being disposed of by landfill. The VAT Tribunal decided that the initial stockpiling of waste on the site was taxable deposit, even though it was treated afterwards.
650			_aLANDFILL TAX
650			_aBROWNFIELD SITES
650			_aWASTE REMOVAL
650			_aWASTE DISPOSAL
690			_aTAXATION
942			_n0
999			_c60524 _d60524