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.
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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.
Published 1 December 2016