| 000 | 00955cam a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS65453 | ||
| 008 | 020507n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u117848 | ||
| 100 | _aO'Keefe, J. | ||
| 245 | _aRecent decision adds to 'waste' case law | ||
| 260 | _c2002 | ||
| 490 |
_aWastes Management _vApril 2002, 62(1) |
||
| 520 | _aDiscusses "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. | ||
| 590 | _aABS | ||
| 650 | _aCUSTOMS AND EXCISE COMMISSIONERS V PARKWOOD LANDFILL | ||
| 650 | _aWASTE INDUSTRY | ||
| 650 | _aWASTE DISPOSAL | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c70175 _d70175 |
||