The judgment in HMRC v Devon Waste Management Ltd & others [2021] EWCA Civ 584 (22 April 2021) starts with the memorable line: ‘The old saying “Where there’s muck there’s brass” certainly holds true for all the parties to these two appeals concerning the application of landfill tax’. While dealing specifically with the term ‘discard’ in the context of landfill tax Nugee LJ sets out useful general commentary on what a court's approach should be when dealing with interpretative issues involving a mix of fact and law in particular the importance attached to previous case law: ‘It is trite law that a case is only authority for what it decides that judgments are not to be read as if they were statutes that every judgment has to be read in the context of the facts of the case and the...
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
