Isle of Wight Council v Revenue and Customs: VDT 23 Jan 2006
VDT LOCAL AUTHORITIES – Off-street parking – Taxable person – Whether treatment as non-taxable person in relation to off-street parking activities would result in significant distortions of competition – No – Sixth VAT Directive (77/388/EEC) Act 4.5 Citations: [2006] UKVAT V19427 Links: Bailii VAT, Local Government Updated: 05 July 2022; Ref: scu.238963