The appellant, City Plant Ltd, sought permission to place a late appeal against an assessment for landfill tax for £1,673,701 issued by HMRC on 2 October 2012.
The appeal concerned whether City Plant should be granted permission to bring its appeal more than seven years after the expiry of the period set out in section 54G of Finance Act 1996.
Introduced in FA 1996, landfill tax applies to all waste disposed at a licensed landfill site, unless the waste is specifically exempt.
Following a review of City Plant’s landfill tax returns, HMRC discovered a high proportion of exempt and lower-rated waste declared when compared to standard-rated waste.
The tax authority determined that disposals described in City Plant’s schedule of waste materials as ‘screening fines’ had been wrongly declared at the lower rate of landfill tax.
On
