Thursday 23 June 2022
By appellant’s notice filed on 31 August 2021, the Appellant appeals the decision of Mr Justice Meade and Judge Jonathan Richards, sitting in the Upper Tribunal, released on 1 July 2021, to dismiss their appeal.
This is a Second Appeal, in which the Appellant appeals the First Tier Tribunal decision dated 2 March 2020 to dismiss its appeal against HMRC’s refusal of its claim for land remediation relief under Schedule 22 of the Finance Act 2001. The Appellant owns and operates a regional gas distribution network in the UK. The Appellant has had to update and improve its network of iron pipes following compulsory requirements issued by the Health and Safety Executive. This dispute relates to the question of whether the expenditure qualified for land remediation relief.