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

Case Number: TC09644******

Royal Courts of Justice, Belfast

Appeal reference: TC/2021/00831

LANDFILL TAX – paragraph 31(1) of Schedule 12 FA 2018 – disposal treated as made on 1 April 2018 – Section 41 FA 1996 – (a) makes the disposal, or (b) knowingly causes or knowingly permits the disposal to be made – appeal allowed.

Judgment date: 19 September 2025

Before

TRIBUNAL JUDGE BLACKWELL

CELINE CORRIGAN

Between

PO (BY HIS CONTROLLER, CD)

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Danny McNamee, of McNamee McDonnell Solicitors

For the Respondents: Colm Kelly of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION