Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners

Core Citations

CITES

• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Customs and Excise v Parkwood Landfill Ltd
• Waste Recycling Group Ltd v HMRC

REPORTED OPINION OF in

• [2014] STC 2178
• [2014] BTC 517
• [2015] Env LR 8

REFERRED in

• Customs and Excise Commissioners v Devon Waste Management Ltd and other companies; Customs and Excise Commissioners v Biffa Waste Services Ltd

CITED in

• R (on the application of Veolia ES Landfill Ltd and another company) v Revenue and Customs Commissioners; R (on the application of Viridor Waste Management and other companies) v Revenue and Customs Commissioners

This document cites

• Waste Recycling Group Ltd v HMRC
• Commissioners of Customs and Excise v Parkwood Landfill Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Finance Act 1996
• Pollution Prevention and Control Act 1999



See all quotations

• Landfill (England and Wales) Regulations 2002
• The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008
• Landfill Tax Regulations 1996
• Landfill (Scotland) Regulations 2003
• Landfill Tax (Contaminated Land) Order 1996