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

Fecha: 25-Jul-2025

Conclusions

Anonymity Order

107.

Unless and until the Tribunal, the Upper Tribunal, or a Court orders otherwise, pursuant to rules 2(1), 2(3), 5(2) and 14(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, the appellant and his controller are granted anonymity in relation to these proceedings.

108.

No-one shall publish or reveal either directly or indirectly any information, including their names or their addresses, that is likely to lead members of the public to identify them with these proceedings. Failure to comply with this order could amount to a contempt of court.

109.

For the avoidance of doubt, this order does not prohibit the internal dissemination within HMRC of information acquired by the Revenue and Customs where such dissemination would otherwise be permitted by section 17 of the Commissioners for Revenue and Customs Act 2005, nor does it prohibit disclosure of information by Revenue and Customs officials which would otherwise be permitted under section 18 of the Commissioners for Revenue and Customs Act 2005.

Release date: 19^th EPTMBER 2025

APPENDIX: PHOTOGRAPHS

Figure 1: Waste disposed in the gully. The average depth of the waste is 6 metres. This is before an additional 1 metre of glass was deposited.

Figure 2: silage bay that contained baled plastics, deposited to a depth of between 1 and 2 metres.

Figure 3: Waste disposed on a pathway to the north that leads to a wind turbine. The average depth of the waste is 0.5 metres. This is before it was covered by quarried white stone.