Isle of Wight Council and Others v The Commissioners for HM Revenue and Customs: [2014] UKUT 0446 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman and Judge Bishopp on 15 October 2014.
Read the full decision in .
VALUE ADDED TAX — local authorities — off-street parking — whether treatment as a non-taxable person would result in significant distortion of competition within Sixth VAT Directive art 4.5 — yes — no error of law in the findings of the FTT — appeal dismissed.
Updates to this page
Published 1 December 2016