Singleton Birch Limited and FCC Recycling (UK) Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00072 (TCC)

Upper Tribunal Tax and Chancery Decision of Judge Cannan and Judge Redston on 28 February 2025

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 28 February 2025

• Category: Tax
• Release date: 28 February 2025

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LANDFILL TAX 바카라 사이트� section 42(2) Finance Act 1996 바카라 사이트� Landfill Tax (Qualifying Material) Order 2011 바카라 사이트� Note 9(a) 바카라 사이트� whether waste was entirely 바카라 사이트渃alcium based reaction waste from titanium dioxide production바카라 사이트� 바카라 사이트� whether FTT applied the right test 바카라 사이트� no 바카라 사이트� decision set aside and re-made 바카라 사이트� appeal against the original assessment dismissed

Published 28 February 2025