| 000 | 01181cam a2200181 4500 | ||
|---|---|---|---|
| 001 | ABS61039 | ||
| 008 | 000000n1999 000 0 eng u | ||
| 035 | _a(Sirsi) u101593 | ||
| 041 | 0 | _aeng | |
| 245 | 0 | 0 | _aF L Gamble and Sons Ltd v Commissioners of Customs and Excise. |
| 260 | _c1999 | ||
| 490 | 0 |
_aValue Added Tax and Duties Tribunals Reports _v[1998] 4 V&DR 481-490(6) |
|
| 520 | _aLondon Tribunal 16 December 1998. Appellant company (G) contracted with developers to remove and dispose of waste material. G entered into an agreement with a waste disposal company (H) for permission to tip waste in return for providing soil cover and fertiliser for the landfill site. A reduced rate was agreed. H then asked the Commissioners to agree that the material entering the site for restoration purposes was exempt from landfill tax. Commissioners ruled that the material brought on to the site by G was waste and subject to landfill tax. G appealed. Appeal dismissed. | ||
| 650 | 2 | 4 | _aF L GAMBLE AND SONS LTD V CUSTOMS AND EXCISE COMMISSIONERS |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aENVIRONMENTAL AND LAND CONSULTANCY-WASTE MANAGEMENT-WASTE TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c60725 _d60725 |
||