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 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.

Value Added Tax – supplies of commercial waste collection services by Local Authorities – section 45(1)(b) Environmental Protection Act 2009 and section 41A Value Added Tax Act 1994 – whether supplies within VAT – judicial review of HMRC failure to collect VAT on supplies – preliminary issue – supplies within section 45(1)(b) not taxable

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