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

UT (Tax & Chancery) Case Number: UT/2023/000101

Hearing venue: Rolls Building

Fetter Lane

London

EC4A 1NL

Judgment date: 28 February 2025

LANDFILL TAX – section 42(2) Finance Act 1996 – Landfill Tax (Qualifying Material) Order 2011 – Note 9(a) – whether waste was entirely “calcium based reaction waste from titanium dioxide production” – whether FTT applied the right test – no – decision set aside and re-made – appeal against the original assessment dismissed

Before

JUDGE JONATHAN CANNAN

JUDGE ANNE REDSTON

Between

(1) SINGLETON BIRCH LIMITED

(2) FCC RECYCLING (UK) LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellants: Akash Nawbatt KC and Colm Kelly of counsel, instructed by Stewarts Law LLP

For the Respondents: James Puzey and Joseph Millington of counsel, instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs

DECISION