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Upper Tribunal finds that collection of commercial waste by local authorities falls within VAT exemption
Practical Law UK Legal Update Case Report w-003-5694 (Approx. 4 pages)
Upper Tribunal finds that collection of commercial waste by local authorities falls within VAT exemption
The Upper Tribunal found that the VAT exemption applicable to local authorities included the collection of commercial waste by those authorities on request, for which the customer had to pay a charge (Durham Company Limited v HMRC and HM Treasury and Local Government Association [2016] UKUT 417 (TC)).
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Resource ID w-003-5694© 2024 Thomson Reuters. All rights reserved.
Published on 27-Sep-2016
Resource Type Legal update: case report
Jurisdiction
Related Content- United Kingdom