Landfill tax – payment where tax not due – claim for repayment or tax credit – Finance Act 1996 ss51, 54 and Sch 5 para 14 – Landfill Tax Regulations 1996 regs. 14, 20 and 21 – appeal dismissed Citations: [2012] UKFTT 561 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 19 … Continue reading Harley v Revenue and Customs: FTTTx 5 Sep 2012

FTTTX Landfill tax – payment where tax not due – claim for repayment or tax credit – Finance Act 1996 ss51, 54 and Sch 5 para 14 – Landfill Tax Regulations 1996 regs. 14, 20 and 21 – appeal dismissed Citations: [2012] UKFTT 66 (TC) Links: Bailii Statutes: Landfill Tax Regulations 1996 Jurisdiction: England and … Continue reading Harley v Revenue and Customs: FTTTx 20 Jan 2012