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
[2014] UKUT 446 (TCC)
Bailii
England and Wales
VAT
Updated: 12 November 2021; Ref: scu.538014