Alab Environmental Services Limited v Revenue and Customs: FTTTx 24 Mar 2022

Landfill Tax – Application To Amend Grounds of Appeal – Permission Refused – standard or lower rate of landfill tax – whether the waste comprised qualifying material – Section 42 Finance Act 1996 – Landfill Tax (Qualifying Material) Order 2011 – whether loads contained only a small quantity of non-qualifying material – Section 63 Finance Act 1996 – whether the transfer notes relating to the loads contained an accurate description of the material in question for the purposes of Article 7 Landfill Tax (Qualifying Material) Order 2011

Citations:

[2022] UKFTT 109 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 02 May 2022; Ref: scu.675657