Jonathan Nuttall v The Commissioners for HMRC

Jonathan Nuttall v The Commissioners for HMRC

The dissolution of NKRL and revocation of the waste management licence did not constitute a 'disposal' of the RDF on 28 September 2017. The facts show ongoing efforts to secure removal, maintenance of the material, and no intention to abandon or discard. The statutory context and ordinary meaning of 'disposal' do not support HMRC's position. Even absent intention, the practical reality was continued maintenance and no act of disposal at the relevant date.

Parties
First Appellant: Jonathan Nuttall; Second Appellant: North Killingholme Storage Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
06 May 2026
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed
Legal Topics
Landfill Tax, Disposal of Waste, Statutory Interpretation, Joint and Several Liability
Tax Law Environmental Law Landfill Tax Disposal of Waste Statutory Interpretation Joint and Several Liability

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Parties

Jonathan Nuttall

First Appellant

North Killingholme Storage Limited

Second Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether a 'disposal' occurred for the purposes of s 40 Finance Act 1996 on 28 September 2017 upon dissolution of NKRL and revocation of the waste management licence
  2. 2 Whether intention is required for a 'disposal' under the amended legislation
  3. 3 Whether the Appellants are liable for landfill tax and interest

Ratio Decidendi

The dissolution of NKRL and revocation of the waste management licence did not constitute a 'disposal' of the RDF on 28 September 2017. The facts show ongoing efforts to secure removal, maintenance of the material, and no intention to abandon or discard. The statutory context and ordinary meaning of 'disposal' do not support HMRC's position. Even absent intention, the practical reality was continued maintenance and no act of disposal at the relevant date.

Court Disposition

Appeal allowed

Orders

  • The landfill tax and interest assessments issued by HMRC are set aside.