The Upper Tribunal refuses leave to appeal in landfill tax test case

Patersons of Greenoakhill has been refused permission to appeal to the Court of Appeal in a test case concerning all landfill site operators in  the UK. The Upper Tribunal rejected the argument that no landfill tax is payable on biomass when the methane it produces is converted into  electricity and sold to the national grid. It is not yet known whether permission will be sought from the Court of Appeal.