Useful Garbage Is Still Garbage, Court Says, Ruling For HMRC

Law360 (April 26, 2021, 6:44 PM EDT) -- Garbage used to protect landfills from sharp objects in the rubbish is taxable as trash even though it serves a purpose, the U.K.'s Court of Appeal ruled, overturning four landfill operators' lower-court wins against HMRC.

Sorting the trash into different layers for lining and sealing doesn't change the fact that landfill operators Devon Waste Management, Biffa Waste Services, Veolia ES Landfill and Veolia Cleanaway (U.K.) intended to throw away the items, the Court of Appeal said.

The ruling applied to two cases concerning whether certain types of trash known as fluff were taxable even though they still had a use, which...

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