Landfill tax: once waste, always waste?

Whilst advising on landfill tax (LFT) is inarguably a niche pursuit amongst the tax profession the saga of which the Upper Tribunal’s decision in Biffa Waste Services Ltd and others v HMRC [2020] UKUT 1 (TC) is the latest instalment will be of wider interest to advisers. It is hard to think of any comparable situation where HMRC has not only accepted liability but has invited taxpayers to make claims paid out some claimants then performed a volte face and pushed the unpaid claimants into litigation. All whilst calling the taxpayers who made the claims tax avoiders for having made the claims that HMRC invited them to make....