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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

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

References: [2016] UKUT 417 (TCC) Links: Bailii Ratio: 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 … Continue reading The Durham Company Ltd (T/A Max Recycle) v Revenue and Customs and Another; UTTC 19 Sep 2016

Northumbria Healthcare NHS Foundation Trust v Revenue and Customs: UTTC 6 Oct 2022

VALUE ADDED TAX – supply of car parking by NHS Trust – Article 13(1) PVD – s41A VATA 1994 – whether the trust was engaged in the activity as a public authority – whether supply was provided under a special legal regime – whether treating the trust as non-taxable in respect of the activity would … Continue reading Northumbria Healthcare NHS Foundation Trust v Revenue and Customs: UTTC 6 Oct 2022