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Issues
Issues
PO was a farmer. This case concerns Landfill Tax in relation to the disposal of waste on his farm in Northern Ireland. PO was charged with environmental offences in relation to the disposal of waste. However, in the Crown Court, PO was found not fit to plead in relation to those offences. Subsequently to that, assessments for Landfill Tax were raised.
The issues in dispute in this appeal are:
Quantum: If the appellant did make the disposal, is the quantum of the assessment correct, applying a best judgment basis.
The case concerns a disposal other than at a landfill site. The legislation was amended in 2018 to bring into charge such disposals, even if made before 1 April 2018. It does so by “treating” such a disposal to be made on 1 April 2018. There is a dispute between the parties as to whether, therefore, for the purpose of liability one looks at the mental state of the appellant at 1 April 2018 or when the waste was deposited on the land.
- Heading
- Issues
- Anonymity
- The Hearing and Evidence
- Mr Young
- CD
- Officer Blair and Officer Moore
- Initial Findings of Fact
- The Legislative Framework
- Liability to Landfill Tax
- Quantum of Landfill Tax
- Assessment of Landfill Tax
- Appeals to the Tribunal
- Relevant Date
- Capacity of the Appellant
- Wife’s death
- Understanding
- Medication
- Suicidal ideation
- Diagnosis
- Conclusion
- Right to apply for permission to appeal
- Conclusions