• Upper Tribunal (Tax and Chancery Chamber)
• 22 May 2014
• Rose J
• [2014] UKUT 223 (TCC)
• [2014] PLSCS 193

[2014] UKUT 0225 (TCC)

FTC/28/2013

LANDFILL TAX - biodegradable material sent to landfill - material decomposes and produces landfill gas including methane - methane used to power gas engines generating electricity - whether that