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LANDFILL-TAX


New evidence after appeal: In Octagon Green Solutions v HMRC [2023] UKUT 268 (TCC) (6 November 2023), the company made a very late appeal against a landfill tax assessment but argued that it had a reasonable excuse, as HMRC had agreed not to take any...
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.

Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.

Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain

Brendan McGurk analyses the Patersons decision, in which the Upper Tribunal dismissed the appeal from a landfill site operator (LSO) for the repayment of landfill tax on biomass, and what this means for other LSOs

With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points

By Tom Minnikin, consultant, Forbes Dawson

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