R (on the application of Biffa Waste Services Ltd) v Revenue and Customs Commissioners

Landfill tax – Disposal. The Administrative Court allowed the claimant's application for judicial review of the defendant Revenue and Customs Commissioners' decision to treat a regulation layer of waste as subject to landfill tax. The decision was contrary to the Revenue's previous ruling, which was not limited to one site or to specific material used in the layer and there had been no material non-disclosure by the claimant.

Category: