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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 February 2017
Category:
Tax
Release date:
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

Published 15 February 2017