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Brendan McGurk of Monckton Chambers has had an article published in the latest edition of the Tax Journal.
The article is an analysis of the Upper Tribunal judgment in Patersons of Greenoakhill Ltd v HMRC.
The Upper Tribunal dismissed the appeal for the landfill site operator (LSO) for the repayment of landfill tax paid on the disposal of biodegradable material (biomass), or that proportion of it, from which landfill gas is naturally produced. The decision illustrates that LSOs seeking repayment of landfill tax will have to demonstrate that they did not have an intention to discard material which is the subject of repayment claims. The ruling gives some indication as to the circumstances in which repayment claims by LSOs deriving electricity from methane produced by landfill might yet run.
Melanie Hall QC acted for HMRC.
To view the full article, please click here.
For more information on Patersons of Greenoakhill Ltd v HMRC, please click here.