L00007 NSR Ltd V C & E Comrs (1999) Unreported

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Commentary

Part V20 Landfill tax

Landfill tax - taxpayer engaged in restoring land to agricultural use - materials deposited by third parties - whether material deposited was taxable - appeal dismissed

The appellant operated a landfill site, with the intention of returning the land to agricultural use. Third parties were entitled to deposit certain waste materials on the site.

The tribunal set out a series of propositions, previously proposed in ICI Chemicals and Polymers Ltd v C & E Comrs [1998] V & DR 310—

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L00007 NSR Ltd v C & E Comrs (1999) unreported

Part V20 Landfill tax

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V16.905 Clarification of place of supply policy

V4.406 Fuel and power

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V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

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V1.299 What is a charity for VAT purposes?

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V16.1036 VAT MOSS – exchange rates for period ending March 2016

V5.159BA Claims for VAT repayment—unjust enrichment

V2.127 VAT registration in the Isle of Man

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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L00007 NSR Ltd v C & E Comrs (1999) unreported

Part V20 Landfill tax

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