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[2002] EWHC 47 (Ch) [2002] STC 417

Landfill tax - taxable disposal - disposal of material as waste - disposal by way of landfill - company operating landfill site - local authority establishing joint venture recycling company with parent of company - authority delivering material to recycling company - material crushed, sorted, mixed with other material and graded before being divided into saleable and non-saleable materials - recycling company selling saleable material to company for use on its landfill site - non-saleable material delivered to company's landfill site - whether company liable to landfill tax - whether disposal of material as waste - whether disposal by way of landfill - Finance Act 1996, ss 40(2)(a), (b), 64, 65(1)

P Ltd operated a landfill site in Sheffield. In 1998 the local council and P Ltd's parent company established a joint venture company (PR Ltd) to provide recycling facilities and to assist the council to fulfil its recycling obligations. The council entered into an agreement with PR Ltd whereunder it agreed to deliver a