Patersons of Greenoakhill Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0225 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 22 May 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
22 May 2014

Read the full decision in Patersons of Greenoakhill Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0225 (TCC).

LANDFILL TAX - biodegradable material sent to landfill - material decomposes and produces landfill gas including methane - methane used to power gas engines generating electricity - whether that material sent to landfill which generates gas used for electricity generation discarded as waste by appellant.

Published 1 December 2016