TC09599 - [2025] UKFTT 00918 (TC)

Fecha: 09-May-2025

Heading

Neutral Citation: [2025] UKFTT 00918 (TC)

Case Number: TC09599

FIRST-TIER TRIBUNAL

TAX CHAMBER

By remote video hearing

Appeal reference: TC/2020/04017

Landfill tax – did particular facts mean a decision to assess was unfair – held no.

Heard on: 8 and 9 May 2025

Judgment date: 31 July 2025

Before

TRIBUNAL JUDGE SARAH ALLATT

DR CAROLINE SMALL

Between

JOHN JONES CIVIL ENGINEERING AND GROUNDWORKS LTD Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Tristan Thornton

For the Respondents: Mr James Puzey of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION