Harley v Revenue and Customs: FTTTx 5 Sep 2012

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 August 2022; Ref: scu.466160