Borough Council of Kings Lynn and West Norfolk (No 2) v Revenue and Customs (VAT – Public Authority Car Park): FTTTx 18 Jan 2021

VAT – Public authority car park – Whether ‘overpayment’ of parking charge consideration for VAT purposes – Whether distinguishable from NCP v HMRC – No – Appeal dismissed

Citations:

[2021] UKFTT 10 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 25 November 2022; Ref: scu.661730