Customs and Excise Commissioners v Devon Waste Management Ltd and other companies; Customs and Excise Commissioners v Biffa Waste Services Ltd

JurisdictionEngland & Wales
CourtCourt of Appeal (Civil Division)
Neutral Citation[2021] EWCA Civ 584
Year2021

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4 cases
  • Singleton Birch Ltd and Another
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 11 July 2023
  • The Commissioners for HM Customs and Excise v Devon Waste Management Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 April 2021
    ...Nor did the Chancellor hold otherwise in WRG. 1 There is nothing new in this. Lord Reid said the same in Brutus v Cozens [1973] AC 854[2021] EWCA Civ 584 Lord Justice Newey Lady Rose of Colmworth DBE and Lord Justice Nugee Case No: A3/2020/0482 Case No: A3/2020/0480 IN THE COURT OF APPEAL (......
  • Mudan v Revenue and Customs Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 1 January 2024
    ...Revenue and Customs Comrs [2021] STC 1482, UT applied. The following cases are referred to in the judgment: Devon Waste Management Ltd v Revenue and Customs Comrs [2021] EWCA Civ 584; [2021] 4 WLR 89, CA Fiander v Revenue and Customs Comrs [2020] UKFTT 190 (TC); [2020] STI 1234; [2021] UKUT......
  • Jonathan Nuttall v The Commissioners for HMRC
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 6 May 2026
    ...we wholeheartedly agree with the approach of Rose LJ (as Her Ladyship then was) in Devon Waste Management v HMRC; Biffa Waste Services Limited v HMRC [2021] EWCA Civ 584; [2021] STC 990 (“Biffa Waste”) at [60] who observed “The decisions below in this case and some of the earlier judgments ......