Biffa Waste Services Ltd and others v The Commissioners for HM Revenue and Customs: [2020] UKUT 0001 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Herrington on 2 January 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
3 January 2020
Category:
Tax
Release date:
2 January 2020

Read the full decision in Biffa Waste Services Ltd and others v HMRC: [2020] UKUT 0001 (TCC).

LANDFILL TAX – Finance Act 1996, ss 40, 64 – disposal of materials “as waste” – first and last layers of waste selected and laid to avoid damage to cell liner – layer of shredded waste called “EVP” incorporated as a “protection layer” beneath the regulating layer immediately below engineered cap of landfill cell - whether waste or EVP disposed of “with the intention of discarding it”.

Published 3 January 2020

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