The Court of Appeal released its judgment in Patersons v HMRC on 7 December. All three Lord Justices of Appeal rejected a test case brought on behalf of the entire landfill sector. For the third time, the courts have rejected the argument that because landfill site operators convert methane (a bi-product of biodegrading waste), into electricity for onward sale to the national grid, they should not be liable to pay landfill tax on the basis that operators do not intend to discard such waste. The Court of Appeal refused the application for permission to appeal to the Supreme Court.
Melanie Hall QC instructed by HMRC for the Respondents.
The judgment can be found here.