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 鈥� section 42(2) Finance Act 1996 鈥� Landfill Tax (Qualifying Material) Order 2011 鈥� Note 9(a) 鈥� whether waste was entirely 鈥渃alcium based reaction waste from titanium dioxide production鈥� 鈥� whether FTT applied the right test 鈥� no 鈥� decision set aside and re-made 鈥� appeal against the original assessment dismissed
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Published 28 February 2025