Biffa Waste Services Ltd, Regina (on The Application of) v Revenue and Customs: Admn 23 Jun 2016

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)

Taxes – Other

Updated: 18 January 2022; Ref: scu.566264