Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015
The court was asked as to the issue of principle whether a local authority which charges members of the public for off-street car parking is a non-taxable person for VAT purposes. This turns on whether treating the authority as a non-taxable person ‘would lead to significant distortions of competition’ within the meaning of Article 4.5(2) … Continue reading Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015