Submitting.
Lochhead landfill site in Dunfermline
At the Outer House of the Court of Session, representatives for FRS argued that under Section 27 of the Landfill Tax (Scotland) Act 2014 the arms-length body had the right to amend the amount owed to it following a recalculation of any taxes.
They said it would have been impractical and contrary to commercial common sense to have tested every piece of waste Robertson sent to them to ensure they were liable for the lower rate of tax and could not be held responsible.
However, Lord Tyre dismissed the case because the law applies to the legally recognised operator of a landfill site.