Published in June 1999

The case of Taylor Woodrow Construction Northern Limited v Commissioners of Customs and Excise highlights the difficulties that developers have faced persuading the Commissioners that certain reclamation projects should be exempt from landfill tax.  In this important appeal, the Tribunal upheld Taylor Woodrow’s contention that reclamation need not be the sole nor the primary object or purpose of waste removal works for the tax exemption to apply.