OCTAGON GREEN SOLUTIONS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’ S REVENUE AND CUSTOMS [2023] UKUT 00268 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Rupert Jones,Judge Guy Brannan |
| Subject Matter | 6 November 2023 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 06 November 2023 |
Neutral Citation: [2023] UKUT 00268 (TCC) Case Number: UT/2022/000061
UPPER TRIBUNAL
(Tax and Chancery Chamber) The Rolls Building, London
LATE APPEAL – VAT and Landfill Tax assessments – FTT allowed late appeal for VAT
assessments but refused late appeal for Landfill Tax assessments – new evidence in relation
to Landfill Tax assessments – Martland criteria – whether appeal against Landfill Tax
assessments should be allowed to be heard out of time on the basis of new evidence – yes
Heard on: 24 October 2023
Judgment date: 6 November 2023
Before
JUDGE RUPERT JONES
JUDGE GUY BRANNAN
Between
OCTAGON GREEN SOLUTIONS LIMITED Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’ S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Simon Farrell KC and James Bourne-Arton instructed by Watson
Woodhouse Limited
For the Respondents: James Puzey, Counsel, instructed by the General Counsel and Solicitor
to His Majesty’s Revenue and Customs
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