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[2004] EWCA Civ 1071 [2004] STC 1496

Landfill tax - non-taxable disposal - site restoration - remedial works to a landfill site - deposits of inert material and capping layer at site after completion of waste disposal operations and when site no longer licensed for landfill - whether remedial works instituted restoration of site - whether remedial works carried out on completion of waste disposal operations - FA 1996, s 43C(1)(c), (2)

The taxpayer carried on business as a landfill site and land reclamation operator. In 1996 it acquired a former quarry (the site) which had been filled in and covered with topsoil pursuant to planning consents granted in 1952, 1953 and 1954 but thereafter between 1961 and 1969 unlicensed waste disposal activities were carried out at the site including the disposal of toxic waste. In 1995 planning consent for the development and change of use of the site was granted on appeal to the taxpayer's predecessor-in-title.