UT (Tax & Chancery) UT/2023/000101 - [2025] UKUT 00072 (TCC)

Both parties agreed that if the FTT did err in law, then we should set aside the Decision and re-make the decision based on the FTT’s findings of fact. We have found that the FTT did err in law in the test it applied. We shall therefore set aside the Decision. However, for the reasons given above we are satisfied that the FCC Waste was not entirely a calcium based reaction waste from titanium dioxide production. We therefore re-make the decision and dismiss the appellants’ appeals against the assessment.