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Quantum of Landfill Tax
Quantum of Landfill Tax
Section 42(1)(a) FA 1996 provided that Landfill Tax of £88.95 was payable for each whole tonne disposed of and a proportionately reduced sum was payable for any additional part of a tonne.
Regulation 44B of the Landfill Tax Regulations 1996 contains a series of rules to be applied in determining the weight of material disposed of at a place other than a landfill site.
- Heading
- Issues
- Anonymity
- The Hearing and Evidence
- Mr Young
- CD
- Officer Blair and Officer Moore
- Initial Findings of Fact
- The Legislative Framework
- Liability to Landfill Tax
- Quantum of Landfill Tax
- Assessment of Landfill Tax
- Appeals to the Tribunal
- Relevant Date
- Capacity of the Appellant
- Wife’s death
- Understanding
- Medication
- Suicidal ideation
- Diagnosis
- Conclusion
- Right to apply for permission to appeal
- Conclusions