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In test cases led by Veolia, Devon Waste and Biffa (who brought two separate appeals), the landfill sector has failed in its bid to claim substantial landfill tax refunds for the entire sector on the basis that layers of soft waste, known as “fluff”, were not intended to be discarded but instead were used to protect the lining of cells receiving waste at landfill sites throughout the UK.
The First-tier Tribunal rejected all four appeals. In so doing, it accepted HMRC’s case that Waste Recycling Group v HMRC [2008] EWCA Civ 849, [2009] STC 200 was decided on its own facts and did not support the Appellants’ case. This is the last in a series of challenges brought by the landfill sector in the Tax Tribunals and the Administrative Court
Link to the cases: here and here
Melanie Hall QC, Brendan McGurk and David Gregory represented HMRC.