Harley v Revenue and Customs: FTTTx 20 Jan 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 Wales

Taxes – Other

Updated: 26 May 2022; Ref: scu.450801