Nick Skerrett and Heather Rowlands (Simmons & Simmons) discuss a landfill tax decision that is of wider interest as an example of HMRC rowing back on published guidance to minimise exposure to claims.
Whilst advising on landfill tax (LFT) is inarguably a niche pursuit amongst the tax profession the saga of which the Upper Tribunal’s decision in Biffa Waste Services Ltd and others v HMRC [2020] UKUT 1 (TC)is the latest instalment will be of wider interest to advisers. It is hard to think of any comparable situation where HMRC has not only accepted liability but has invited taxpayers to make claims paid out some claimants then performed a volte face and pushed the unpaid claimants into litigation. All whilst calling the taxpayers who made the claims tax avoiders for having made the claims that HMRC invited them to make. Such situations are...
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Nick Skerrett and Heather Rowlands (Simmons & Simmons) discuss a landfill tax decision that is of wider interest as an example of HMRC rowing back on published guidance to minimise exposure to claims.
Whilst advising on landfill tax (LFT) is inarguably a niche pursuit amongst the tax profession the saga of which the Upper Tribunal’s decision in Biffa Waste Services Ltd and others v HMRC [2020] UKUT 1 (TC)is the latest instalment will be of wider interest to advisers. It is hard to think of any comparable situation where HMRC has not only accepted liability but has invited taxpayers to make claims paid out some claimants then performed a volte face and pushed the unpaid claimants into litigation. All whilst calling the taxpayers who made the claims tax avoiders for having made the claims that HMRC invited them to make. Such situations are...
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