Landfill tax (LFT)
Accounting
Accounting for the tax
Correction of errors
Records
When tax becomes due and payable
Appeals
Appeals from the First-tier Tribunal
Assessments
Correction of errors
Credit
Disposal of inert material, disposal of material as waste
Errors in returns
Evasion
Exemption
Cessation of relevant activities
Disposals
Generally
Generally
HMRC's assessment
Interest payable by HMRC
Mitigation and reasonable excuse
On under-declared tax
On unpaid tax
Penalties
Review and appeals
Inactive/active waste, rate
Inert waste used in restoration
Interaction with VAT
Interest
Overview
Penalties
Proceeds of sale of land, income derived from qualifying contributions
Application to approved objects
Generally
Rates
Record-keeping
Recycled aggregates and fines used for landscaping and roadmaking
Registration
Return
Review
Scope
Scottish rates
Site operator
Credit
Tax point
Taxable disposal, scope
Topsoil and subsoil