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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Isle Of Wight Council & Ors v Revenue And Customs [2014] UKUT 446 (TCC) (15 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/446.html
Cite as: [2014] BVC 538, [2014] UKUT 446 (TCC), [2015] STC 460

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Isle Of Wight Council & Ors v Revenue And Customs [2014] UKUT 446 (TCC) (15 October 2014)


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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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/446.html