The Durham Company Ltd (T/A Max Recycle) v Revenue and Customs and Another: UTTC 19 Sep 2016
UTTC 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 … Continue reading The Durham Company Ltd (T/A Max Recycle) v Revenue and Customs and Another: UTTC 19 Sep 2016