HM Courts & Tribunals Service (HMCTS) with effect from 1 April 2011

Landfill Tax

Case: L00014Portable Document Format (PDF) icon (Adobe PDF file size 38kb)
Appellant: Willaim Ronald Munslowta/ A Bill Munslow Servies
Respondent: The Commissioners of Customs and Excise

Landfill Tax Credit - Contribution to approved environmental body - Cheques with name of payee omitted, and cash, handed to director of approved body - Payees' names written in later - Neither payee an approved body - No evidence that cheques or cash paid subject to condition of being spent in course or furtherance of approved objects - Whether qualifying contributions - No - FA 1996 s 50(1); Landfill Tax Regs 1996 (SI 1996/1527) regs 30(1), 31, 32(1), 33(1) - Appeal dismissed

Case: L00011Portable Document Format (PDF) icon (Adobe PDF file size 58kb)
Appellant: Parkwood LandFill Ltd

LANDFILL TAX - landfill site operator purchases recycled materials from recycling company for landscaping and road making purposes at its landfill site - recycled material includes highway works material provided by local authority - whether disposal for purposes of s. 40 FA 96 that of local authority or recycling company - appeal allowed

Case: L00008 Portable Document Format (PDF) icon (Adobe PDF file size 58kb)
Appellant: Lancashire Waste Services Limited

Landfill Tax - Whether site remained landfill site in whole or in part on waste disposal licence being modified to restrict disposal of waste to part of it