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 Isle of Wight Council and Others v The Commissioners for HM Revenue and Customs: [2014] UKUT 0446 (TCC).

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.

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