TC09599 - [2025] UKFTT 00918 (TC)

We were provided with two hearing bundles, one of 1107 pages (the main bundle) and one of 1023 pages (the supplementary bundle) in addition to the authorities bundle. We draw out some salient points from the written/photographic evidence provided in the bundles here.

The report prepared by an expert witness to the criminal trial, Mr Andrew Baker, says [1062 main bundle] ‘I have seen no evidence to demonstrate that Crassula is present within Ponds A and B as a consequence of infilling and it is the testimony of Mr Sims that this invasive plant has been present within the ponds for a period of ten years.’

We note that the plans of the site (in many places in both bundles but for example 935 of the supplementary bundle) show that the ponds are present in a field where the main access would be from a road adjacent to the farmhouse.

There are multiple places in the bundle where there is reference to the use of the fields as grazing for sheep.

The report prepared by GWP consultants (p922 onwards of the supplementary bundle) contains photographs and descriptions of the waste material used to infill the site. The report notes ‘When deposited, much of the fill in the ponds looked distinctly grey (see the ESRI aerial photograph of 3rd April 2015 shown in Appendix 3 Drawing No. EABAGE1711 3-5, GWP Page 47). The photographs taken on 14th December 2017 show a much browner tinge, at least to the surface material, indicating oxidation of the ferrous iron oxides (black) to ferric iron oxides (brown). Examination on site shows the fill clearly contains significant quantities of clay, silt, sand and gravel with sub-rounded cobbles (Appendix 4, Photo 4 - GWP Page 51) as would be expected from the glacial outwash sands and gravels and Alluvium shown on the BGS map. There are also a number of blocks of fairly fresh looking Raglan Mudstone (Appendix 4, Photo 6 - GWP Page 52), which would be indicative of an excavation to about 8m depth. Other materials are also present –specifically much brick and concrete rubble of various ages (Appendix 4, Photo 28 - GWP Page 63), metal scrap rebars (the steel reinforcing bars used in reinforced concrete) Appendix 4, Photo 13 -GWP Page 56) and steel plates (Appendix 4, Photo 37 - GWP Page 68), metal and plastic pipework (Appendix 4, Photo 19 - GWP Page 59), wire rope (Appendix 4, Photo 40 - GWP Page 69) as well as a junction box (with copper wire and old paint, (Appendix 4, Photo 42 - GWP Page 70), painted concrete (Appendix 4, Photo 12 - GWP Page 55) and coal (Appendix 4, Photo 34 - GWP Page 66).

We note that photographs from the site visit by HMRC, although not accompanied by detailed descriptions, also show debris clearly including metal.