HMRC to appeal over landfill ‘fluff’ ruling

The HMRC is appealing a landmark ruling from the Upper Tribunal earlier this year, which found in favour of three waste firms claiming they should not pay landfill tax on black bag waste used to protect the lining of landfills.

Biffa, Veolia and Devon Waste Management Limited originally had their appeals against assessments for landfill tax dismissed by the First-tier Tribunal (Tax Chamber) (FTT).

However, the firms appealed this decision at the Upper Tribunal Tax and Chancery Chamber (UKUT), which found in their favour in January and concluded that “there were errors of law on the FTT’s part”. 

Now the HMRC has confirmed it is appealing to the Court of Appeal. 

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