Singleton Birch Limited and FCC Recycling (UK) Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00072 (TCC)
Upper Tribunal Tax and Chancery Decision of Judge Cannan and Judge Redston on 28 February 2025
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LANDFILL TAX – section 42(2) Finance Act 1996 – Landfill Tax (Qualifying Material) Order 2011 – Note 9(a) – whether waste was entirely “calcium based reaction waste from titanium dioxide production” – whether FTT applied the right test – no – decision set aside and re-made – appeal against the original assessment dismissed