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Chapter CIRD60135

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCIRD60135
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
FA01/Sch22/Para12 (4) CTA09/S1150 (1)

If a company acquires a site and, subsequent to their acquisition:

  • existing contamination is spread by movement in the groundwater, or
  • a change in the law, or of recommended accepted levels of contamination, means that the site is deemed to be contaminated; or
  • previously unsuspected contamination is identified on the site

then they are not automatically treated as the polluter. The contamination was already present when they acquired the site. But you have to consider whether they have caused additional contamination or, knowing that the pollution was present, have failed to take sufficient steps to contain the pollution.

A company may acquire a site in a contaminated state and not qualify for relief as it is itself partly responsible for the contamination (for example by continuing the process that causes the pollution whether or not it was accepted practice at the time; or, for example, by failing to take steps to prevent the spread of pollution).

  • If a company acquires a site and continues a process that causes contamination then it is partly responsible for the contamination and cannot claim relief.
  • If a company acquires a site where there is contamination due to inadequate maintenance then the company will be the polluter unless it takes steps to carry out the necessary repairs within a...

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