Judgment given in test Landfill Tax case

HM Revenue and Customs, represented by Melanie Hall QC, successfully resisted a challenge to the Landfill Tax by hundreds of site operators in the test case Patersons of Greenoakhill v HMRC.

The basis of the challenge was that the tax was not payable in circumstances where the methane, produced as part of the process of biodegradation, was converted into electricity. Patersons has yet to announce whether it will appeal.