Nuttall & Anor v Revenue and Customs (LANDFILL TAX - disposal) [2026] UKFTT 674 (TC) (06 May 2026)

Nuttall & Anor v Revenue and Customs (LANDFILL TAX - disposal) [2026] UKFTT 674 (TC) (06 May 2026)

The Tribunal found that the dissolution of NKRL and revocation of the licence did not constitute a 'disposal' of the RDF within the meaning of the amended Finance Act 1996. The facts showed ongoing maintenance, lack of intention to abandon, and arrangements for removal, meaning the material was not disposed of at...

Source-derived case information.

Citation
[2026] UKFTT 674
Parties
First Appellant: Jonathan Nuttall; Second Appellant: North Killingholme Storage Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 May 2026
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed
Legal Topics
Landfill Tax, Taxable Disposal, Waste Management, Statutory Interpretation, Joint and Several Liability
Tax Law Environmental Law Landfill Tax Taxable Disposal Waste Management 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 landfill tax purposes on 28 September 2017 when NKRL was dissolved and the licence revoked
  2. 2 Whether intention is required for a disposal under amended Finance Act 1996
  3. 3 Whether NKSL and Mr Nuttall are jointly and severally liable for landfill tax

Ratio Decidendi

The Tribunal found that the dissolution of NKRL and revocation of the licence did not constitute a 'disposal' of the RDF within the meaning of the amended Finance Act 1996. The facts showed ongoing maintenance, lack of intention to abandon, and arrangements for removal, meaning the material was not disposed of at the relevant date. Even absent intention, the practical reality was continued retention and management, not disposal.

Court Disposition

Appeal allowed

Orders

  • Landfill tax assessments and interest charges set aside
  • No taxable disposal found on 28 September 2017