The Queen on the application of The Durham Company Limited (trading as Max Recycle) v The Commissioners for HM Revenue and Customs and HM Treasury: [2016] UKUT 0417TCC
Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 19 September 2016.
Read the full decision in .
Value Added Tax 鈥� supplies of commercial waste collection services by Local Authorities 鈥� section 45(1)(b) Environmental Protection Act 2009 and section 41A Value Added Tax Act 1994 鈥� whether supplies within VAT 鈥� judicial review of HMRC failure to collect VAT on supplies 鈥� preliminary issue 鈥� supplies within section 45(1)(b) not taxable
Updates to this page
Published 15 February 2017