Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners

Landfill tax – Taxable disposal. The Court of Appeal, Civil Division, dismissed the taxpayer company's appeal against a decision of the Upper Tribunal (Tax and Chancery Chamber) which had decided that the Revenue and Customs Commissioners had properly charged the taxpayer landfill tax. The Court held that the case fell to be decided on the meaning of 'material' in ss 40(2)(a) and 64(1) of the Finance Act 1996 rather than on the basis of 'use'.

Category: