L00002 ICI Chemicals And Polymers Ltd V C & E Comrs

Home / De-Voil /Part V20 Landfill tax /Division V20.3 Cases and tribunal decisions / L00002 ICI Chemicals and Polymers Ltd v C & E Comrs

Commentary

Part V20 Landfill tax

[1998] V & DR 310

Landfill tax - whether a co-product of an industrial process used to construct cells for the containment of contaminated waste itself constitutes waste for the purposes of FA 1996 s 64

The appellant company produced anhydrous calcium sulphate

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V3.140A Tax point—land

V3.402 What is input tax?

V3.187 Place of supply of services—special rule—designated travel service

V3.555 Retailers' requirement to issue VAT invoices

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V16.904 Business travel agents

V3.212 Goods used partly for non-business purposes

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

VAT 56 Application to change the representative member of a VAT group

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

��Ƶ