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Officer Blair and Officer Moore
Officer Blair and Officer Moore
We also found both officers to be straightforward and honest witnesses. This is shown by how they answered directly all the questions put to them. They did so even when their answers were unfavourable to HMRC: for example Officer Moore admitted she had not seen the wind turbine when she visited the site.
- 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