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
[2016] UKUT 417 (TCC)
Bailii
Environmental Protection Act 2009 45(1)(b), Value Added Tax Act 1994 41A
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570421
