000			02025cam a2200229 4500
001			ABS66488
008			030306n2003 000 0 eng u
035			_a(Sirsi) u121553
245			_aIs a disposal of recycled material subject to landfill tax?
260			_c2003
490			_aWastes Management _vFebruary 2003, 52-53(2)
520			_aDiscusses "Parkwood Landfill Ltd v Customs and Excise Commissioners" (CA [2002] EWCA Civ 1707 [2003] JPL 861-868(7)) where Sheffield City Council and Parkwood Group established a company to dispose of waste from highway works. The recycling company sorted the material of no further use which was sent to landfill and tax was paid on it. The saleable material was sold to Parkwood Landfill Ltd for roadmaking and landscaping at its landfill site. The Customs and Excise Commissioners tried to charge landfill tax on this material as the material had been deposited as waste by way of landfill. Parkwood appealed against the decision and the VAT and Duties Tribunals ruled that there had been no disposal as 'waste' as the deposited material had been recycled. The Commissioners successfully appealed to the High Court. Parkwood appealed and the decision was overturned by the CA as the four conditions in Finance Act 1996 s40(2) were independent of each other. As a result of the case careful drafting of contracts for the sale of materials for site engineering works will be required (see also WB3901-38 and Abs65453). View judgment at www.courtservice.gov.uk.
590			_aABS
650			_aLANDFILL
650			_aLANDFILL TAX
650			_aRECYLED MATERIALS
650			_aFINANCE ACT 1996 PART III
650			_aPARKWOOD LANDFILL LTD V CUSTOMS AND EXCISE COMMISSIONERS
690			_aWASTE MANAGEMENT-CASE LAW
856			_uhttps://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWCA/Civ/2002/1707.html&query=Parkwood+and+Landfill+and+Ltd+and+v+and+Customs+and+Excise+and+Commissioners&method=boolean _zView the judgment free of charge at www.bailii.org
942			_n0
999			_c72251 _d72251