TC09644 ****** - [2025] UKFTT 01121 (TC)

Section 54 FA 1996 provides a right of appeal to the Tribunal against assessments to Landfill Tax. It relevantly states:

“54 Appeals

(1)

Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—

…

(b)

a decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;

…

(d)

a decision as to an assessment falling within subsection (2) below or as to the amount of such an assessment;

…

(2)

An assessment falls within this subsection if it is—

…

(b)

an assessment under section 50A.”