Biffa challenges a decision of HMRC by which HMRC informed Biffa that it was re-instating a decision directing Biffa to treat as subject to Landfill Tax the use of material in the construction of a ‘regulation layer’ (also referred to as a ‘regulating layer’). This layer is stated to be the layer above the final layer of soft waste placed below the ‘cap’ used to seal the containment system which houses the waste material disposed of within the cell.
Sir Kenneth Parker
[2016] EWHC 1444 (Admin)
Bailii
Taxes – Other
Updated: 18 January 2022; Ref: scu.566264