[2016] UKUT 0417 TCC

Upper Tribunal (Tax and Chancery Chamber)

Mr Justice Warren Interested Party

Decision released 19 September 2016

Value added tax – Supplies of commercial waste collection services by local authorities – Environmental Protection Act 2009 (‘EPA 2009’), s. 45(1)(b) and Value Added Tax Act 1994 (‘VATA 1994’), s. 41A – Whether supplies within the scope of VAT – Judicial review of HMRC failure to collect VAT on supplies – Preliminary issue.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.