United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Durham Company Ltd (t/a Max Recycle) v Revenue And Customs & Anor [2016] UKUT 417 (TCC) (19 September 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/417.html
Cite as: [2016] STI 2632, [2017] STC 264, [2016] BVC 539, [2016] UKUT 417 (TCC)

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The Durham Company Limited (t/a Max Recycle) v Revenue And Customs & Anor [2016] UKUT 417 (TCC) (19 September 2016)

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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