Title: Landfill tax: use of material on landfill sites - Court of Appeal judgment in Waste Recycling Group Limited case 
Resource Type: document --> regulations 
Country: United Kingdom 
Year: 2009 
Availability: Revenue & Customs Brief 58/08 
Author 1/Producer: HM Revenue and Customs 
Author / Producer Type: Agency, regulator or other governmental or inter-governmental body 
Report / download web link (=direct link): http://www.hmrc.gov.uk/briefs/excise-duty/5808.htm  
Format (e.g. PDF): HTML 
EUGRIS Keyword(s): Contaminated land-->management&admin
Contaminated land-->Remediation options-->Recycling/reuse
Soil-->Soil Overview
 
Short description: Notwithstanding any possible future changes to landfill tax legislation that the Government might decide to introduce, the judgment means that materials put to use on a landfill site are not taxable. 
Submitted By: Professor Paul Bardos WhoDoesWhat?      Last update: 06/02/2009

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