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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
9 December 2022
Category:
Tax
Release date:
6 December 2022

Read Full Decision in Borough of King’s Lynn and West Norfolk Council v HMRC Final Decision

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

Updates to this page

Published 9 December 2022