In The Queen (on the application of Biffa Waste Services) v HMRC [2016] EWHC 1444 (23 June 2016) the High Court found that Biffa was entitled to rely on a ruling and that it applied to all its waste sites.
Biffa challenged HMRC’s decision of October 2014 (‘the contested decision’) re-instating a decision taken on 31 May 2012. The contested decision directed Biffa to treat as subject to landfill tax (LFT) the use of material in the construction of a ‘regulation layer’ at its North Herts site and other sites. Biffa contended that the contested decision was contrary to a previous ruling from HMRC which Biffa had received in September 2009. HMRC argued that Biffa had failed to disclose all relevant facts before the ruling had been made. The issues were therefore the scope of the September 2008 ruling and...
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In The Queen (on the application of Biffa Waste Services) v HMRC [2016] EWHC 1444 (23 June 2016) the High Court found that Biffa was entitled to rely on a ruling and that it applied to all its waste sites.
Biffa challenged HMRC’s decision of October 2014 (‘the contested decision’) re-instating a decision taken on 31 May 2012. The contested decision directed Biffa to treat as subject to landfill tax (LFT) the use of material in the construction of a ‘regulation layer’ at its North Herts site and other sites. Biffa contended that the contested decision was contrary to a previous ruling from HMRC which Biffa had received in September 2009. HMRC argued that Biffa had failed to disclose all relevant facts before the ruling had been made. The issues were therefore the scope of the September 2008 ruling and...
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