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Local authorities' appeal against VAT on off-street parking dismissed (Upper Tribunal)
Practical Law UK Legal Update Case Report 2-585-8496 (Approx. 2 pages)
Local authorities' appeal against VAT on off-street parking dismissed (Upper Tribunal)
The Upper Tribunal has dismissed local authorities' appeal against the First-tier Tribunal's decision that non-taxation would lead to significant distortions of competition within what is now Article 13 of Council Directive 2006/112/EC (Isle of Wight Council and others v HMRC [2014] UKUT 0446 (TCC)).
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Resource ID 2-585-8496© 2024 Thomson Reuters. All rights reserved.
Published on 27-Oct-2014
Resource Type Legal update: case report
Jurisdiction
Related Content- United Kingdom