Commentary

L00006 Caird Environmental Ltd v C & E Comrs (1999) unreported

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

L00006 Caird Environmental Ltd v C & E Comrs (1999) unreported

Part V20 Landfill tax | Commentary

L00006 Caird Environmental Ltd v C & E Comrs (1999) unreported

Landfill tax - penalty interest - whether cheque for payment of tax enclosed with return - appeal dismissed

The appellant was charged to a sum of interest pursuant to FA 1996 Sch 5 para 27, when he failed to enclose a cheque for the amount shown as due on his return.

The appellant notified the tribunal that the person responsible for the submission of returns had changed just prior to the hearing, and made request that the hearing be postponed. The tribunal rejected the application for postponement.

The

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