R (on the application of Veolia ES Landfill Ltd and another company) v Revenue and Customs Commissioners; R (on the application of Viridor Waste Management and other companies) v Revenue and Customs Commissioners

Landfill tax – Disposal. The Administrative Court held that the respondent Revenue and Customs Commissioners had made clear and unambiguous representations that the claimant waste management companies would be repaid landfill tax, giving rise to legitimate expectations of being repaid. However, the Revenue's decision to refuse any further repayments had not been unlawful, as the decision had not been conspicuously unfair.