Biffa Waste Services Ltd, R (On the Application Of) v Revenue And Customs

Biffa Waste Services Ltd, R (On the Application Of) v Revenue And Customs

The HMRC ruling of 28 September 2009 was not limited to the North Herts site; it was generally applicable to other Biffa sites deploying regulation layers. The ruling was clear, unambiguous, and not restricted to soil only. Biffa made full disclosure and relied on the ruling to its detriment. HMRC could not retrospectively withdraw the ruling for other sites. Accordingly, Biffa's claim succeeds.

Parties
Claimant: Biffa Waste Services Limited; Defendants: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
23 June 2016
Procedural Posture
Judicial Review / Final Judgment
Outcome
Claim allowed
Legal Topics
Legitimate Expectation, Landfill Tax, Retrospective Application, Public Authority Representations
Tax Law Administrative Law Public Law Legitimate Expectation Landfill Tax Retrospective Application Public Authority Representations

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 14 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Biffa Waste Services Limited

Claimant

The Commissioners for Her Majesty's Revenue and Customs

Defendants

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether HMRC's ruling on landfill tax for regulation layers was site-specific or generally applicable
  2. 2 Whether Biffa disclosed all material facts to HMRC before the ruling
  3. 3 Whether HMRC could retrospectively withdraw the ruling

Ratio Decidendi

The HMRC ruling of 28 September 2009 was not limited to the North Herts site; it was generally applicable to other Biffa sites deploying regulation layers. The ruling was clear, unambiguous, and not restricted to soil only. Biffa made full disclosure and relied on the ruling to its detriment. HMRC could not retrospectively withdraw the ruling for other sites. Accordingly, Biffa's claim succeeds.

Court Disposition

Claim allowed

Orders

  • HMRC may not retrospectively withdraw the 2009 ruling for regulation layers at Biffa sites other than North Herts.
  • Biffa is entitled to rely on the ruling for all relevant sites and materials.