23 June 2022

Northern Gas Networks LTD v HMRC; (Court of Appeal)

The Court of Appeal dismissed the appeal by Northern Gas Networks Limited on the ground that it was not entitled to relief as a result of para 12(4) of Schedule 2001 since it had contributed to the state of “contamination” at the point of incurring expenditure by virtue of the fact that it had continued to pump gas through its pipes. The Court did not find it necessary to address the questions of whether (i) the expenditure was “on” or “in relation to” land or (ii) whether the land was in fact in a contaminated state.

David Yates QC, instructed by HMRC Solicitor’s office, for the Respondent.

To view the judgment, click here.