Upper Tribunal Tax and Chancery Chamber

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

Fecha: 17-Dic-2024

Context of the relevant legislation

Context of the relevant legislation

27.

Mr Nawbatt KC, who appears for the appellant together with Mr Kelly, relied on certain materials which he submitted were relevant to the context in which the QMO was enacted and which could legitimately be taken into account in construing the relevant provisions of FA 1996 and the QMO.

28.

It is helpful to set out at this stage the material which the appellants rely on when it comes to construing the relevant provisions, and determining whether the FCC Waste falls within the qualifying material described in Note 9(a). Mr Nawbatt relied on four categories of material:

(1)

material describing the environmental objectives underpinning the relevant statutory provisions;

(2)

the consultation which preceded enactment of the QMO;

(3)

the Treasury criteria by reference to which waste materials are included in the QMO; and

(4)

material describing the environmental policy context.

29.

In this section we briefly describe the key points from each of the categories of materials on which Mr Nawbatt relied. The same material was before the FTT and much of it is referred to in the Decision. One issue between the parties is the extent to which this material assists in construing the relevant provisions. We consider the relevance of the material in due course.