United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Patersons Of Greenoakhill Ltd v Revenue And Customs [2014] UKUT 225 (TCC) (22 May 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/225.html
Cite as: [2014] BTC 517, [2014] UKUT 225 (TCC), [2014] STI 2232, [2014] STC 2178, [2015] Env LR 8

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Patersons Of Greenoakhill Ltd v Revenue And Customs [2014] UKUT 225 (TCC) (22 May 2014)

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.

See also: [2016] EWHC 1001 (Ch)

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