TC09599 - [2025] UKFTT 00918 (TC)

This appeal relates to an assessment of Landfill Tax of £547,042 and related interest of £42,803.80. The assessment is based on a deposit of waste material, actually made in 2014, but deemed to have occurred on 1 April 2018 under the deeming provisions of Paragraph 31 Schedule 12 Finance Act 2018.