The Borough Council of King's Lynn and West Norfolk v HM Revenue and Customs [2022] UKUT 00326 (TCC
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Ashley Greenbank on 06 December 2022
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VALUE ADDED TAX – off-street car parking provided by local authority – effect of parking tariffs set by order of the local authority – whether over payments are consideration for a taxable supply – yes – appeal dismissed