In Biffa Waste Services Ltd and others v HMRC, the Upper Tribunal held that waste used as fluff on landfill sites by landfill site operators was not disposed of ‘as waste’ and accordingly was not subject to landfill tax. The First-tier Tribunal had been incorrect to conclude that, notwithstanding the use to which the fluff was put, the site operators had still intended to discard it. Whilst the decision is relevant to landfill site operators, it is of wider interest as an example of HMRC rowing back on published guidance in order to minimise exposure to claims.
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In Biffa Waste Services Ltd and others v HMRC, the Upper Tribunal held that waste used as fluff on landfill sites by landfill site operators was not disposed of ‘as waste’ and accordingly was not subject to landfill tax. The First-tier Tribunal had been incorrect to conclude that, notwithstanding the use to which the fluff was put, the site operators had still intended to discard it. Whilst the decision is relevant to landfill site operators, it is of wider interest as an example of HMRC rowing back on published guidance in order to minimise exposure to claims.
If you are not a subscriber, subscribe now to read this content.
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